https://library.partnertax.ai/us-nh/stat/ 2026-05-25 https://library.partnertax.ai/us-nh/stat/72_1 Source. RS 39:1. CS 41:1. GS 49:1. GL 53:1. PS 55:1. 1913, 82:1. 1919, 91:1. 1919 ex, 4:1. 1923, 69:1. 1925, 32:1. PL 60:1. RL 73:1. 1944, 5:1. 1949, 291:1. 1951, 9:1. RSA 72:1. 1967, 206:1. 1970, 52:1. 1971, 476:1. 1973, 72:4; 486:1. 1979, 257:1. 1981, 546:1. 1983, 234:1. 1985, 380:48. 1991, 70:2. 1993, 73:1, eff. June 22, 1993. https://library.partnertax.ai/us-nh/stat/72_1-a 2026-05-25 https://library.partnertax.ai/us-nh/stat/72_1-b Source. 1981, 241:1, eff. June 11, 1981. https://library.partnertax.ai/us-nh/stat/72_1-c Source. 1986, 40:1. 2003, 112:1, eff. Aug. 5, 2003. https://library.partnertax.ai/us-nh/stat/72_1-d Source. 1995, 265:2. 2004, 153:2, eff. July 23, 2004. https://library.partnertax.ai/us-nh/stat/72_2 2026-05-25 https://library.partnertax.ai/us-nh/stat/72_3 2026-05-25 https://library.partnertax.ai/us-nh/stat/72_3-a Source. 1971, 573:2. 1973, 35:1, eff. April 1, 1973. https://library.partnertax.ai/us-nh/stat/72_4 2026-05-25 https://library.partnertax.ai/us-nh/stat/72_5 Source. 1939, 56:1. RL 73:6. RSA 72:5. 1971, 476:3, eff. July 10, 1971. https://library.partnertax.ai/us-nh/stat/72_5-a Source. 1971, 476:4. 1973, 469:1, eff. July 1, 1973. https://library.partnertax.ai/us-nh/stat/72_5-b Source. 1971, 476:4. 1975, 358:1. 1977, 63:1, eff. June 19, 1977. https://library.partnertax.ai/us-nh/stat/72_5-c Source. 1971, 476:4, eff. July 10, 1971. https://library.partnertax.ai/us-nh/stat/72_6 Source. RS 39:2. CS 41:2. GS 49:2. 1869, 37:1. 1871, 11:1. GL 53:2. 1879, 50:1. 1883, 89:1. 1889, 22:1. PS 55:2. 1923, 70:2. PL 60:5. RL 73:7. 1945, 50:1. 1951, 23:1. RSA 72:6. 1957, 202:1, eff. April 1, 1958. https://library.partnertax.ai/us-nh/stat/72_6-a 2026-05-25 https://library.partnertax.ai/us-nh/stat/72_7 Source. RS 39:2. CS 41:2. GS 49:3. GL 53:3. PS 55:3. 1917, 6:1. PL 60:6. RL 73:8. RSA 72:7. 1970, 5:3, eff. Mar. 31, 1970. https://library.partnertax.ai/us-nh/stat/72_7-a Source. 1955, 137:1. 1961, 41:1. 1963, 149:1. 1967, 57:1. 1969, 210:1. 1971, 363:1; 367:1, 2. 1973, 123:1; 544:8. 1983, 230:18. 2001, 102:26. 2004, 10:1, eff. April 5, 2004. 2014, 288:2, eff. April 1, 2015. https://library.partnertax.ai/us-nh/stat/72_7-b Source. 1973, 152:1. 1983, 230:18, eff. Aug. 17, 1983. https://library.partnertax.ai/us-nh/stat/72_7-c Source. 1994, 21:1, eff. April 1, 1994. https://library.partnertax.ai/us-nh/stat/72_7-d Source. 2014, 288:1, eff. April 1, 2015. 2018, 296:3, eff. June 25, 2018. https://library.partnertax.ai/us-nh/stat/72_8 Source. 1905, 42:1. PL 60:7. 1941, 197:2. RL 73:9. 1951, 111:1. RSA 72:8. 1967, 139:1. 1997, 294:1; 351:47, eff. Mar. 1, 1997, at 12:01 a.m. https://library.partnertax.ai/us-nh/stat/72_8-a Source. 1998, 304:1, eff. April 1, 1998. 2016, 208:1, eff. Sept. 1, 2016. https://library.partnertax.ai/us-nh/stat/72_8-b 2026-05-25 https://library.partnertax.ai/us-nh/stat/72_8-c Source. 2016, 208:2, eff. Sept. 1, 2016. 2024, 210:2, eff. April 1, 2025. https://library.partnertax.ai/us-nh/stat/72_8-d Source. 2019, 117:2, eff. Aug. 20, 2019. https://library.partnertax.ai/us-nh/stat/72_8-e Source. 2019, 117:2, eff. Aug. 20, 2019. https://library.partnertax.ai/us-nh/stat/72_8-f 2026-05-25 https://library.partnertax.ai/us-nh/stat/72_9 Source. 1905, 42:2. PL 60:8. RL 73:10. RSA 72:9. 1998, 304:2, eff. April 1, 1998. https://library.partnertax.ai/us-nh/stat/72_10 Source. 1905, 42:4. PL 60:9. RL 73:11. RSA 72:10. 1998, 304:3, eff. April 1, 1998. https://library.partnertax.ai/us-nh/stat/72_11 Source. 1911, 40:1. 1923, 33:1. PL 60:10. 1941, 65:2. RL 73:12. 1953, 35:1. RSA 72:11. 1973, 544:11, XXVII. 1977, 501:2, eff. Sept. 12, 1977. 2013, 94:1, eff. June 20, 2013. https://library.partnertax.ai/us-nh/stat/72_11-a Source. 1965, 9:1. 1973, 544:8. 1977, 501:3, eff. Sept. 12, 1977. 2013, 94:2, eff. June 20, 2013. https://library.partnertax.ai/us-nh/stat/72_12 Source. RS 39:2. 1844, 141:1. CS 41:2. GS 49:4. GL 53:5. PS 55:6. 1907, 119:1. PL 60:11. RL 73:13. RSA 72:12. 1990, 9:2, eff. Mar. 31, 1990. https://library.partnertax.ai/us-nh/stat/72_12-a Source. 1971, 142:1. 1979, 359:3. 1996, 228:15. 1998, 66:1. 2006, 282:4. 2010, 94:6, eff. May 25, 2010. https://library.partnertax.ai/us-nh/stat/72_12-b Source. 1971, 142:1. 1996, 228:108, eff. July 1, 1996. https://library.partnertax.ai/us-nh/stat/72_12-c Source. 1981, 237:1, eff. Aug. 10, 1981. https://library.partnertax.ai/us-nh/stat/72_12-d Source. 1998, 296:1, eff. April 1, 1999. https://library.partnertax.ai/us-nh/stat/72_12-e 2026-05-25 https://library.partnertax.ai/us-nh/stat/72_13 Source. 1870, 36:1. GL 53:3. 1885, 25:1. PS 55:4. 1911, 74:1. PL 60:12. RL 73:14. RSA 72:13. 1969, 122:1. 1999, 301:18, eff. April 1, 1999. https://library.partnertax.ai/us-nh/stat/72_14 2026-05-25 https://library.partnertax.ai/us-nh/stat/72_15 2026-05-25 https://library.partnertax.ai/us-nh/stat/72_18 2026-05-25 https://library.partnertax.ai/us-nh/stat/72_19 Source. RS 39:3. CS 41:3. GL 53:7. PS 55:9. PL 60:18. RL 73:20. https://library.partnertax.ai/us-nh/stat/72_20 2026-05-25 https://library.partnertax.ai/us-nh/stat/72_21 2026-05-25 https://library.partnertax.ai/us-nh/stat/72_21-a 2026-05-25 https://library.partnertax.ai/us-nh/stat/72_22 Source. 1895, 66:1. PL 60:21. RL 73:23. https://library.partnertax.ai/us-nh/stat/72_22-a Source. 1967, 365:1, eff. Sept. 1, 1967. https://library.partnertax.ai/us-nh/stat/72_23 Source. 1913, 115:1. 1915, 150:1. 1921, 41:1. 1923, 70:1. PL 60:22. 1930, 4:1. 1941, 174:1. RL 73:24. 1945, 141:1. RSA 70:23. 1955, 157:1. 1957, 202:2. 1969, 113:1. 1973, 544:8. 1975, 482:1, 2. 1977, 568:8; 600:83. 1979, 182:1. 1988, 1:2; 89:11. 1991, 111:1; 306:3. 1993, 195:1. 1994, 378:1. 1999, 304:2. 2002, 190:7. 2003, 56:3. 2006, 205:2. 2011, 199:2, eff. Aug. 19, 2011; 224:361, eff. July 1, 2011. 2017, 168:1, eff. June 28, 2017. 2018, 232:1, eff. Jan. 1, 2019. 2020, 33:6, eff. Jan. 1, 2021. https://library.partnertax.ai/us-nh/stat/72_23-a Source. 1957, 202:4. 1961, 233:1. 1969, 406:1. 1993, 73:2, eff. June 22, 1993. https://library.partnertax.ai/us-nh/stat/72_23-b Source. 1957, 202:4, eff. April 1, 1958. https://library.partnertax.ai/us-nh/stat/72_23-c Source. 1957, 202:4. 1961, 233:2. 1973, 544:8. 1983, 8:2. 1988, 1:3. 1991, 306:4. 1994, 378:2, eff. April 1, 1994. https://library.partnertax.ai/us-nh/stat/72_23-d Source. 1965, 189:1. 1973, 544:8, 13. 1988, 1:3. 1991, 306:4, eff. April 1, 1992. https://library.partnertax.ai/us-nh/stat/72_23-e Source. 1970, 23:1. 1973, 544:8, 13. 1988, 1:3. 1991, 306:4, eff. April 1, 1992. https://library.partnertax.ai/us-nh/stat/72_23-f Source. 1977, 568:7. 1983, 291:1, I. 1991, 306:4, eff. April 1, 1992. https://library.partnertax.ai/us-nh/stat/72_23-g Source. 1978, 40:25. 1990, 140:2, X. 1991, 306:4, eff. April 1, 1992. https://library.partnertax.ai/us-nh/stat/72_23-h Source. 1983, 8:1, eff. Mar. 17, 1983. https://library.partnertax.ai/us-nh/stat/72_23-i Source. 1986, 84:1. 1988, 1:4. 1991, 306:5, eff. April 1, 1992. https://library.partnertax.ai/us-nh/stat/72_23-j Source. 1987, 194:1. 1991, 306:6, eff. April 1, 1992. https://library.partnertax.ai/us-nh/stat/72_23-k Source. 1987, 194:1. 1990, 140:2, X. 1991, 111:2, 3; 306:7, eff. April 1, 1992. https://library.partnertax.ai/us-nh/stat/72_23-l Source. 1991, 111:4. 1994, 378:3, eff. April 1, 1994. https://library.partnertax.ai/us-nh/stat/72_23-m Source. 1994, 378:4, eff. April 1, 1994. https://library.partnertax.ai/us-nh/stat/72_23-n Source. 1996, 208:1, eff. June 10, 1996. https://library.partnertax.ai/us-nh/stat/72_27-a Source. 2003, 299:1; 299:23. 2004, 170:3. 2008, 224:3, eff. July 1, 2008. 2016, 217:2, eff. Aug. 8, 2016. 2017, 179:1, eff. Aug. 28, 2017. 2019, 327:3, eff. Oct. 15, 2019. 2021, 200:2, Pt. II, Sec. 1, eff. Oct. 9, 2021. https://library.partnertax.ai/us-nh/stat/72_28 Source. 1871, 13:1. GL 54:2. PS 56:4. 1907, 95:1. 1919, 54:1. 1921, 12:3; 103:1. 1923, 68:2. PL 60:26. 1941, 157:1. RL 73:29. 1943, 174:1. 1944, 4:1. 1947, 240:1, par. 29. 1949, 167:1. 1951, 132:1. RSA 72:28. 1955, 289:1. 1963, 49:1; 118:1; 324:1. 1967, 35:1, 2; 219:1, 2. 1971, 303:1. 1975, 282:1. 1976, 42:1, 2. 1977, 61:1. 1979, 288:2. 1981, 215:1. 1989, 64:1; 270:1. 1991, 70:3-6. 1992, 70:3. 1993, 73:3, 10; 262:1. 2003, 299:2. 2005, 126:1, eff. April 1, 2006. 2013, 254:2, eff. July 24, 2013. 2 https://library.partnertax.ai/us-nh/stat/72_28-a 2026-05-25 https://library.partnertax.ai/us-nh/stat/72_28-b Source. 2016, 217:1, eff. Aug. 8, 2016. 2017, 109:1, eff. June 8, 2017. 2022, 121:2, eff. July 26, 2022. https://library.partnertax.ai/us-nh/stat/72_28-c Source. 2018, 151:1, eff. Jan. 1, 2019. https://library.partnertax.ai/us-nh/stat/72_29 Source. 1947, 240:1, par. 29-g. RSA 72:29. 1955, 289:4. 1963, 118:2. 1991, 70:9, 10. 1993, 73:4. 1994, 102:1; 390:7. 1995, 265:12. 2004, 170:2; 238:1. 2010, 119:7. 2011, 138:1, eff. April 1, 2011. 2016, 217:3, 5, eff. Aug. 8, 2016. 2018, 151:2, 3, eff. Jan. 1, 2019. 2019, 273:7, eff. Sept. 17, 2019. https://library.partnertax.ai/us-nh/stat/72_29-a Source. 1963, 174:2. 1967, 219:3. 1969, 56:1. 1975, 277:1. 1990, 125:3. 1991, 70:11. 1993, 73:5. 2003, 299:3, eff. April 1, 2003. https://library.partnertax.ai/us-nh/stat/72_29-b 2026-05-25 https://library.partnertax.ai/us-nh/stat/72_30 Source. 1947, 240:1, par. 29-a. 1949, 167:2. RSA 72:30. 1955, 289:2. 1967, 219:4. 1991, 70:14. 2003, 299:4, eff. April 1, 2003. 2016, 217:4, eff. Aug. 8, 2016. https://library.partnertax.ai/us-nh/stat/72_31 Source. 1947, 240:1, par. 29-b. RSA 72:31. 1955, 289:3. 1967, 219:5. 1991, 70:14. 2003, 299:5, eff. April 1, 2003. 2016, 217:4, eff. Aug. 8, 2016. https://library.partnertax.ai/us-nh/stat/72_32 Source. 1947, 240:1, par. 29-c. 1949, 291:4. RSA 72:32. 1967, 206:4. 1991, 70:14, eff. April 1, 1992. 2016, 217:4, eff. Aug. 8, 2016. https://library.partnertax.ai/us-nh/stat/72_33 Source. 1947, 240:1, par. 29-d. RSA 72:33. 1969, 55:1. 1973, 544:8. 1977, 502:1. 1983, 155:8; 385:1. 1987, 325:1. 1991, 70:14. 1994, 102:2; 390:3, 8. 1995, 265:3, 20. 1996, 140:7. 1997, 281:1. 2003, 131:1; 299:6, 25, 26. 2007, 182:3, eff. April 1, 2007. 2016, 217:6, eff. Aug. 8, 2016. 2018, 151:4, 5, eff. Jan. 1, 2019. https://library.partnertax.ai/us-nh/stat/72_33-a 2026-05-25 https://library.partnertax.ai/us-nh/stat/72_33-b 2026-05-25 https://library.partnertax.ai/us-nh/stat/72_34 Source. 1947, 240:1, par. 29-e. RSA 72:34. 1969, 183:1. 1981, 188:1. 1991, 70:15, 16. 1995, 265:4. 2003, 299:7. 2004, 170:4. 2006, 30:1, eff. June 3, 2006. https://library.partnertax.ai/us-nh/stat/72_34-a Source. 1969, 183:2. 1973, 544:13. 1975, 127:2. 1982, 42:88. 1983, 155:9. 1987, 325:2. 1991, 70:17; 306:8. 1994, 390:5. 1995, 265:5. 1996, 140:8. 2003, 131:2, eff. April 1, 2003. 2016, 217:7, eff. Aug. 8, 2016. 2018, 151:6, eff. Jan. 1, 2019. https://library.partnertax.ai/us-nh/stat/72_34-b Source. 1995, 265:6. 2007, 182:4, eff. April 1, 2007. https://library.partnertax.ai/us-nh/stat/72_35 Source. 1947, 240:1, par. 29-f. RSA 72:35. 1955, 283:1. 1963, 174:1. 1967, 219:6. 1969, 54:1. 1973, 553:1. 1975, 277:2. 1983, 95:1. 1989, 64:3. 1991, 70:17. 1993, 73:6, 7. 2000, 54:1. 2003, 299:8, eff. April 1, 2003. 2018, 105:1, eff. Jan. 1, 2019. 2025, 15:1, eff. July 13, 2025. https://library.partnertax.ai/us-nh/stat/72_35-a 2026-05-25 https://library.partnertax.ai/us-nh/stat/72_36 Source. 1949, 167:3. RSA 72:36. 1973, 544:8. 1981, 128:14. 1993, 73:8. 2003, 299:9. 2007, 182:5, eff. April 1, 2007. 2016, 217:8, eff. Aug. 8, 2016. 2018, 151:7, eff. Jan. 1, 2019. 2019, 327:6, eff. Oct. 15, 2019. 2021, 200:2, Pt. II, Sec. 5, eff. Oct. 9, 2021. https://library.partnertax.ai/us-nh/stat/72_36-a Source. 1965, 291:1. 1971, 466:1. 1977, 52:1. 1987, 200:1. 1993, 73:9, eff. June 22, 1993. 2020, 1:1, eff. Apr. 1, 2020. 2024, 13:1, eff. July 13, 2024. https://library.partnertax.ai/us-nh/stat/72_36-b 2026-05-25 https://library.partnertax.ai/us-nh/stat/72_37 Source. 1935, 71:1. RL 73:30. RSA 72:37. 1957, 299:1. 1967, 419:1. 1973, 285:1; 538:1. 1975, 198:1. 1979, 100:1. 1985, 329:1. 1991, 70:21. 1992, 215:1. 1994, 379:2. 2003, 299:10, eff. April 1, 2003. https://library.partnertax.ai/us-nh/stat/72_37-a Source. 1975, 127:1. 1977, 502:2. 1990, 140:2, II, III. 1991, 70:22, eff. April 1, 1992. https://library.partnertax.ai/us-nh/stat/72_37-b Source. 1993, 212:1. 1997, 87:1. 2003, 299:11. 2004, 238:2. 2008, 307:1, eff. April 1, 2008. 2023, 39:1, eff. July 18, 2023. https://library.partnertax.ai/us-nh/stat/72_37-c 2026-05-25 https://library.partnertax.ai/us-nh/stat/72_38 Source. 1963, 79:2. 1996, 166:1. 2004, 257:30, eff. July 1, 2004. https://library.partnertax.ai/us-nh/stat/72_38-a Source. 1973, 452:1. 1975, 214:1. 1977, 54:1; 591:1-3. 1981, 374:1. 1983, 155:3. 1994, 390:1. 1995, 265:7. 1997, 37:1. 2003, 299:12, eff. April 1, 2003; 299:13, eff. April 1, 2005. 2013, 141:1, eff. Jan. 1, 2014. https://library.partnertax.ai/us-nh/stat/72_38-b Source. 2003, 131:3, eff. April 1, 2003; 299:24, eff. April 1, 2003 at 12:01 a.m. 2023, 39:2, eff. July 18, 2023. https://library.partnertax.ai/us-nh/stat/72_39 2026-05-25 https://library.partnertax.ai/us-nh/stat/72_39-a Source. 1996, 140:1. 2003, 299:14, 15. 2004, 238:3. 2006, 212:1, eff. June 1, 2006. 2023, 39:3, eff. July 18, 2023. https://library.partnertax.ai/us-nh/stat/72_39-b Source. 1996, 140:1. 1997, 241:2. 2003, 299:16. 2004, 238:4. 2006, 212:2, eff. June 1, 2006. https://library.partnertax.ai/us-nh/stat/72_40 2026-05-25 https://library.partnertax.ai/us-nh/stat/72_40-a Source. 1970, 54:6. 1975, 397:2. 1982, 42:64. 1983, 155:7. 1996, 140:2, eff. Jan. 1, 1998. https://library.partnertax.ai/us-nh/stat/72_40-b Source. 1973, 70:1. 1975, 397:3. 1983, 155:5. 1996, 140:3, eff. Jan. 1, 1998. https://library.partnertax.ai/us-nh/stat/72_41 Source. 1969, 496:1. 1970, 54:3. 1975, 397:4. 1983, 155:6. 1996, 140:4, eff. Jan. 1, 1998. 2023, 119:1, eff. Apr. 1, 2024. https://library.partnertax.ai/us-nh/stat/72_41-a Source. 1987, 245:1. 1996, 140:5, eff. Jan. 1, 1998. https://library.partnertax.ai/us-nh/stat/72_42 2026-05-25 https://library.partnertax.ai/us-nh/stat/72_43 2026-05-25 https://library.partnertax.ai/us-nh/stat/72_43-d 2026-05-25 https://library.partnertax.ai/us-nh/stat/72_43-h 2026-05-25 https://library.partnertax.ai/us-nh/stat/72_61 Source. 1975, 391:1. 1993, 93:1, eff. April 1, 1993. 2019, 327:1, eff. Oct. 15, 2019. https://library.partnertax.ai/us-nh/stat/72_62 Source. 1975, 391:1. 1991, 70:26. 1993, 93:2. 2003, 299:17, eff. April 1, 2003. https://library.partnertax.ai/us-nh/stat/72_63 2026-05-25 https://library.partnertax.ai/us-nh/stat/72_64 Source. 1975, 391:1. 1977, 502:4. 1983, 155:10. 1995, 265:8, eff. Jan. 1, 1996. https://library.partnertax.ai/us-nh/stat/72_65 Source. 1977, 185:1, eff. Aug. 13, 1977. 2019, 327:2, eff. Oct. 15, 2019. https://library.partnertax.ai/us-nh/stat/72_66 Source. 1977, 185:1. 1991, 70:28. 2003, 299:18, eff. April 1, 2003. https://library.partnertax.ai/us-nh/stat/72_67 2026-05-25 https://library.partnertax.ai/us-nh/stat/72_68 Source. 1977, 185:1; 502:6. 1983, 155:10. 1995, 265:9, eff. Jan. 1, 1996. https://library.partnertax.ai/us-nh/stat/72_69 Source. 1979, 280:1, eff. Aug. 20, 1979. https://library.partnertax.ai/us-nh/stat/72_70 Source. 1979, 280:1. 1991, 70:30. 2003, 299:19, eff. April 1, 2003. https://library.partnertax.ai/us-nh/stat/72_71 2026-05-25 https://library.partnertax.ai/us-nh/stat/72_72 Source. 1979, 280:1. 1983, 155:10. 1995, 265:10, eff. Jan. 1, 1996. https://library.partnertax.ai/us-nh/stat/72_73 Source. 2006, 294:6, eff. April 1, 2006. 2013, 232:1, eff. Sept. 13, 2013. https://library.partnertax.ai/us-nh/stat/72_74 Source. 2006, 294:6. 2007, 113:1, eff. Aug. 10, 2007. 2014, 277:2, eff. July 28, 2014. 2021, 31:1, eff. July 1, 2021. 2025, 206:1, eff. July 1, 2027. https://library.partnertax.ai/us-nh/stat/72_74-a Source. 2019, 266:2, eff. Apr. 1, 2019. https://library.partnertax.ai/us-nh/stat/72_75 Source. 2008, 224:2, eff. July 1, 2008. https://library.partnertax.ai/us-nh/stat/72_76 Source. 2008, 224:2, eff. July 1, 2008. https://library.partnertax.ai/us-nh/stat/72_77 Source. 2008, 224:2, eff. July 1, 2008. https://library.partnertax.ai/us-nh/stat/72_78 Source. 2008, 224:2. 2009, 144:285, eff. July 1, 2009. 2012, 186:1, eff. June 11, 2012. https://library.partnertax.ai/us-nh/stat/72_79 2026-05-25 https://library.partnertax.ai/us-nh/stat/72_80 Source. 2017, 179:2, eff. Aug. 28, 2017. https://library.partnertax.ai/us-nh/stat/72_81 Source. 2017, 179:2, eff. Aug. 28, 2017. 2019, 221:1, eff. July 12, 2019. https://library.partnertax.ai/us-nh/stat/72_82 Source. 2017, 179:2, eff. Aug. 28, 2017. 2019, 221:2, eff. July 12, 2019. https://library.partnertax.ai/us-nh/stat/72_83 Source. 2017, 179:2, eff. Aug. 28, 2017. https://library.partnertax.ai/us-nh/stat/72_84 Source. 2019, 327:4, eff. Oct. 15, 2019. https://library.partnertax.ai/us-nh/stat/72_85 Source. 2019, 327:4, eff. Oct. 15, 2019. https://library.partnertax.ai/us-nh/stat/72_86 Source. 2019, 327:4, eff. Oct. 15, 2019. 2021, 200:2, Pt. II, Sec. 2, eff. Oct. 9, 2021. https://library.partnertax.ai/us-nh/stat/72_87 Source. 2021, 200:2, Pt. II, Sec. 3, eff. Oct. 9, 2021. https://library.partnertax.ai/us-nh/stat/73_1 Source. RS 40:1. CS 42:1. GS 50:1. GL 54:1. PS 56:1. PL 61:1. RL 74:1. RSA 73:1. 1973, 486:2, eff. Aug. 29, 1973. https://library.partnertax.ai/us-nh/stat/73_2 Source. RS 40:3. CS 42:3. GS 50:3. GL 54:3. PS 56:5. PL 61:2. RL 74:2. https://library.partnertax.ai/us-nh/stat/73_3 Source. RS 40:5. CS 42:5. GS 50:8. GL 54:8. PS 56:9. PL 61:3. RL 74:3. RSA 73:3. 1961, 113:1, eff. May 6, 1961. https://library.partnertax.ai/us-nh/stat/73_4 2026-05-25 https://library.partnertax.ai/us-nh/stat/73_5 2026-05-25 https://library.partnertax.ai/us-nh/stat/73_5-a 2026-05-25 https://library.partnertax.ai/us-nh/stat/73_6 2026-05-25 https://library.partnertax.ai/us-nh/stat/73_7 2026-05-25 https://library.partnertax.ai/us-nh/stat/73_8 2026-05-25 https://library.partnertax.ai/us-nh/stat/73_9 2026-05-25 https://library.partnertax.ai/us-nh/stat/73_10 Source. RS 40:7. CS 42:9. GS 50:11. GL 54:11. PS 56:14. PL 61:10. RL 74:10. 2001, 158:58. 2003, 307:10, eff. July 1, 2003. https://library.partnertax.ai/us-nh/stat/73_16-a Source. 1955, 114:1. 1979, 477:1. 1983, 230:18. 1991, 293:1, eff. Aug. 19, 1991. https://library.partnertax.ai/us-nh/stat/73_17 Source. RS 40:8. CS 42:11. GS 50:16. GL 54:19. PS 56:22. PL 61:17. RL 74:14. 1949, 174:1, eff. May 3, 1949. https://library.partnertax.ai/us-nh/stat/73_18 Source. RS 40:9. CS 42:12. GS 50:17. GL 54:20. PS 56:23. PL 61:18. RL 74:18. 1949, 174:2, eff. May 3, 1949. https://library.partnertax.ai/us-nh/stat/73_19 Source. 1868, 1:13. GL 54:20. PS 56:24. PL 61:19. RL 74:19. 1949, 174:3, eff. May 3, 1949. https://library.partnertax.ai/us-nh/stat/73_20 Source. RS 40:10. CS 42:13. GS 50:18. GL 54:21. PS 56:25. PL 61:20. RL 74:20. 1949, 174:4, eff. May 3, 1949. https://library.partnertax.ai/us-nh/stat/73_21 Source. RS 40:11. CS 42:14. GS 50:19. GL 54:22. PS 56:26. PL 61:21. RL 74:21. https://library.partnertax.ai/us-nh/stat/73_22 Source. RS 40:12. CS 42:15. GS 50:20. GL 54:23. PS 56:27. 1915, 172:1. PL 61:22. RL 74:22. RSA 73:22. 1971, 363:10, eff. June 28, 1971. https://library.partnertax.ai/us-nh/stat/73_23 Source. RS 40:13. CS 42:16. GS 50:21. GL 54:24. PS 56:28. PL 61:23. RL 74:23. https://library.partnertax.ai/us-nh/stat/73_24 Source. RS 40:14. CS 42:17. GS 50:22. GL 54:25. PS 56:29. PL 61:24. RL 74:24. RSA 73:24. 1973, 486:3, eff. Aug. 29, 1973. https://library.partnertax.ai/us-nh/stat/73_25 Source. RS 40:15. CS 42:18. GS 50:23. GL 54:26. PS 56:30. PL 61:25. RL 74:25. https://library.partnertax.ai/us-nh/stat/74_1 Source. RS 41:1. CS 43:1. GS 51:1. GL 55:1. PS 57:1. PL 62:1. RL 75:1. RSA 74:1. 1969, 23:1. 2003, 307:3, eff. July 1, 2003. https://library.partnertax.ai/us-nh/stat/74_2 Source. 1951, 244:1. RSA 74:2. 1969, 23:2, eff. April 22, 1969. https://library.partnertax.ai/us-nh/stat/74_3 2026-05-25 https://library.partnertax.ai/us-nh/stat/74_4 Source. GL 55:2. 1879, 46:4. PS 57:5. 1913, 216:1. PL 62:3. RL 75:3. 1943, 144:3. 1947, 86:1. RSA 74:4. 1961, 270:4. 1969, 55:1; 287:16. 1971, 363:11. 1973, 141:1. 1977, 231:4; 456:1, 2; 502:5; 576:6. 1979, 188:1. 1981, 248:1; 501:1; 561:8. 1983, 155:4; 385:2. 2008, 390:2, eff. July 17, 2008. 2013, 203:2, eff. July 9, 2013. 2015, 266:2, eff. July 20, 2015. https://library.partnertax.ai/us-nh/stat/74_4-a Source. 1982, 17:1. 2011, 206:2, eff. July 24, 2011. https://library.partnertax.ai/us-nh/stat/74_5 Source. 1878, 69:2. GL 55:3. 1879, 46:3. PS 57:6. 1909, 91:1. PL 62:4. RL 75:4. RSA 74:5. 1965, 21:1. 1985, 153:1, eff. July 21, 1985. https://library.partnertax.ai/us-nh/stat/74_6 2026-05-25 https://library.partnertax.ai/us-nh/stat/74_7 Source. GL 55:3, 4. PS 57:8. 1909, 91:2. PL 62:6. RL 75:6. 1947, 86:2. RSA 74:7. 1965, 21:3, eff. July 1, 1965. https://library.partnertax.ai/us-nh/stat/74_7-a Source. 1977, 231:2. 1988, 57:1. 1991, 70:32. 1994, 390:6. 1995, 265:11. 1998, 344:2. 2010, 217:1. 2011, 206:1, eff. July 24, 2011. https://library.partnertax.ai/us-nh/stat/74_7-b Source. 1977, 231:2, eff. April 1, 1978. https://library.partnertax.ai/us-nh/stat/74_7-c Source. 1977, 231:3, eff. April 1, 1978. https://library.partnertax.ai/us-nh/stat/74_8 Source. PS 57:9. 1909, 91:3. PL 62:7. RL 75:7. RSA 74:8. 1965, 21:4. 1985, 153:2. 1988, 1:5, eff. April 19, 1988. https://library.partnertax.ai/us-nh/stat/74_9 Source. 1878, 69:9. GL 55:10. PS 57:10. PL 62:9. RL 75:9. 1947, 86:3. RSA 74:9. 1991, 269:9, eff. July 1, 1991. https://library.partnertax.ai/us-nh/stat/74_10 Source. 1878, 69:5. GL 55:6. PS 57:13. PL 162:11. RL 75:11. RSA 74:10. 1965, 21:5, eff. July 1, 1965. https://library.partnertax.ai/us-nh/stat/74_11 Source. 1878, 69:4. GL 55:5. 1879, 46:2. PS 57:14. PL 62:12. RL 75:12. https://library.partnertax.ai/us-nh/stat/74_12 Source. 1878, 69:4. GL 55:5. 1879, 46:2. PS 57:15. PL 62:13. RL 75:13. https://library.partnertax.ai/us-nh/stat/74_13 Source. 1878, 69:6. GL 55:7. PS 57:16. PL 62:14. RL 75:14. RSA 74:13. 1973, 529:13, eff. Oct. 31, 1973 at 11:59 p.m. https://library.partnertax.ai/us-nh/stat/74_14 Source. RS 41:3. CS 43:3. GS 51:3. GL 55:11. PS 57:17. PL 62:15. RL 75:15. https://library.partnertax.ai/us-nh/stat/74_15 Source. 1863, 2751:1. GS 51:7. 1877, 59:1. GL 55:12. PS 57:18. PL 62:16. RL 75:16. RSA 74:15. 1973, 531:17, eff. Oct. 31, 1973 at 11:59 p.m. https://library.partnertax.ai/us-nh/stat/74_16 Source. 1861, 2492. GS 51:12. GL 55:17. PS 57:21. PL 62:17. RL 75:17. RSA 74:16. 1973, 529:14, eff. Oct. 31, 1973 at 11:59 p.m. https://library.partnertax.ai/us-nh/stat/74_17 Source. 1991, 231:3. 1993, 128:1. 2011, 206:3, eff. July 24, 2011. https://library.partnertax.ai/us-nh/stat/74_18 Source. 1999, 17:13, eff. April 29, 1999. 2021, 137:6, eff. Sept. 21, 2021. https://library.partnertax.ai/us-nh/stat/74_19 Source. 2016, 208:3, eff. Sept. 1, 2016. https://library.partnertax.ai/us-nh/stat/75_1 Source. RS 42:1. CS 44:1. GS 52:1. 1872, 31:1. GL 56:1. PS 58:1. PL 63:1. RL 76:1. RSA 75:1. 1975, 197:1. 1977, 538:1. 2001, 158:51. 2008, 390:3, 4, eff. July 17, 2008. 2013, 203:3, eff. July 9, 2013. 2014, 277:3, eff. July 28, 2014. 2015, 266:3, eff. July 20, 2015. 2016, 208:4, eff. Sept. 1, 2016. 2019, 117:3, eff. Aug. 20, 2019; 266:5, eff. Aug. 20, 2019 at 12:01 a.m. https://library.partnertax.ai/us-nh/stat/75_1-a Source. 2008, 390:5. 2010, 40:1-6, eff. June 30, 2010. 2025, 120:1, eff. July 1, 2025. https://library.partnertax.ai/us-nh/stat/75_2 Source. RS 42:2. CS 44:2. 1852, 1291:1. GS 52:2. GL 56:2. PS 58:2. PL 63:2. 1937, 116:1. RL 76:2. https://library.partnertax.ai/us-nh/stat/75_3 Source. 1937, 116:2. RL 76:3. 1995, 291:1, eff. Aug. 20, 1995. https://library.partnertax.ai/us-nh/stat/75_4 Source. RS 42:3. CS 44:3. GS 52:3. GL 56:3. PS 58:3. PL 63:3. RL 76:4. 1943, 144:1. RSA 75:4. 1967, 72:1. 1969, 23:4. 1970, 5:9. 1983, 230:18, eff. Aug. 17, 1983. https://library.partnertax.ai/us-nh/stat/75_5 Source. 1844, 142. CS 44:4. GS 52:4. GL 56:4. PS 58:4. PL 63:4. RL 76:5. RSA 75:5. 1969, 23:5, eff. April 22, 1969. https://library.partnertax.ai/us-nh/stat/75_6 Source. RS 42:4. CS 44:5. GS 52:5. GL 56:5. PS 58:5. PL 63:5. RL 76:6. https://library.partnertax.ai/us-nh/stat/75_7 Source. 1874, 99:1. GL 56:6. PS 58:6. PL 63:6. RL 76:7. RSA 75:7. 1969, 23:6. 2001, 158:52; 297:7, eff. Sept. 15, 2001. https://library.partnertax.ai/us-nh/stat/75_8 Source. 1876, 27:1. GL 56:11. PS 58:7. PL 63:7. RL 76:8. RSA 75:8. 1969, 23:7. 2001, 158:53. 2003, 307:13, eff. July 1, 2003. 2022, 163:1, eff. Aug. 6, 2022. https://library.partnertax.ai/us-nh/stat/75_8-a Source. 2001, 158:54. 2003, 307:11. 2005, 119:1, eff. June 15, 2005. https://library.partnertax.ai/us-nh/stat/75_8-b Source. 2004, 203:15, eff. June 11, 2004. 2025, 265:4, eff. July 1, 2026. https://library.partnertax.ai/us-nh/stat/75_8-b Source. 2004, 203:15, eff. June 11, 2004. 2025, 265:4, eff. July 1, 2026. https://library.partnertax.ai/us-nh/stat/75_8-c Source. 2025, 265:5, eff. July 1, 2026. https://library.partnertax.ai/us-nh/stat/75_9 Source. 1903, 24:1. PL 63:8. RL 76:9. RSA 75:9. 1969, 23:8. 1995, 291:2. 1998, 39:2, eff. Jan. 1, 1999. https://library.partnertax.ai/us-nh/stat/75_10 Source. 1977, 538:2. 1995, 291:3, eff. Aug. 20, 1995. https://library.partnertax.ai/us-nh/stat/75_11 Source. 1977, 538:2. 1995, 291:4. 2004, 242:2, eff. June 15, 2004. 2025, 87:1, 2, eff. April 1, 2026. https://library.partnertax.ai/us-nh/stat/75_12 Source. 1977, 538:2, eff. Sept. 13, 1977. https://library.partnertax.ai/us-nh/stat/75_13 Source. 1977, 538:2, eff. Sept. 13, 1977. https://library.partnertax.ai/us-nh/stat/75_14 Source. 1977, 538:2. 1983, 394:1. 1988, 1:6. 1989, 408:7. 1995, 291:5, eff. Aug. 20, 1995. https://library.partnertax.ai/us-nh/stat/75_15 Source. 1977, 538:2. 1983, 394:1, eff. Aug. 21, 1983. https://library.partnertax.ai/us-nh/stat/75_16 Source. 1977, 538:2. 1983, 394:1. 1989, 408:8. 1995, 291:6, eff. Aug. 20, 1995. https://library.partnertax.ai/us-nh/stat/75_17 Source. 1977, 538:2. 1983, 394:1, eff. Aug. 21, 1983. https://library.partnertax.ai/us-nh/stat/75_18 Source. 1977, 538:2. 1983, 394:1, eff. Aug. 21, 1983. https://library.partnertax.ai/us-nh/stat/75_19 Source. 1977, 538:2, eff. Sept. 13, 1977. https://library.partnertax.ai/us-nh/stat/76_1 Source. GS 12:1. GL 13:1. PS 14:1. PL 13:1. 1933, 50:6. RL 20:1. RSA 76:1. 1967, 327:1. 1973, 544:8. 1978, 48:3, eff. Aug. 26, 1978. https://library.partnertax.ai/us-nh/stat/76_1-a Source. 1995, 265:13. 2004, 153:3. 2008, 40:1, eff. July 11, 2008. https://library.partnertax.ai/us-nh/stat/76_2 Source. RS 43:1. 1851, 1115. CS 45:1. 1871, 16:1. GS 53:1. GL 57:1. PS 59:1. 1913, 82:7. PL 64:1. RL 77:1. RSA 76:2. 1969, 23:9. 1981, 178:1, eff. June 2, 1981. 2012, 169:1, eff. April 1, 2013. https://library.partnertax.ai/us-nh/stat/76_2-a Source. 1991, 386:2, eff. July 2, 1991. https://library.partnertax.ai/us-nh/stat/76_3 Source. 1878, 23:5. GL 13:2. PS 14:2. PL 13:2. RL 20:2. 1999, 17:14; 338:2. 2001, 158:18. 2003, 241:2. 2004, 195:2, 3. 2005, 257:2. 2008, 173:15, eff. July 1, 2009. https://library.partnertax.ai/us-nh/stat/76_4 Source. RS 43:5. CS 45:5. GS 53:5. 1871, 9:2. GL 57:5. PS 59:4. PL 64:4. RL 77:4. https://library.partnertax.ai/us-nh/stat/76_5 Source. RS 43:3. CS 45:3. GS 53:3. GL 57:3. PS 59:2. PL 64:2. RL 77:2. RSA 76:5. 1993, 350:4. 1999, 17:15; 338:3. 2001, 158:62; 297:18. 2003, 307:12, eff. July 1, 2003. https://library.partnertax.ai/us-nh/stat/76_6 Source. RS 43:4. CS 45:4. GS 53:4. 1871, 9:1. GL 57:4. PS 59:3. PL 64:3. RL 77:3. https://library.partnertax.ai/us-nh/stat/76_7 Source. RS 43:6. CS 45:6. GS 53:6. GL 57:6. PS 59:5. PL 64:5. RL 77:5. 1943, 33:1. RSA 76:7. 1965, 124:1. 1969, 23:10. 1973, 544:8. 1983, 157:2, eff. Aug. 8, 1983. https://library.partnertax.ai/us-nh/stat/76_7-a Source. 1975, 125:1, eff. July 5, 1975. https://library.partnertax.ai/us-nh/stat/76_8 Source. RS 10:2. CS 10:3. GS 12:2. GL 13:3. PS 14:3. PL 13:3. RL 20:3. 1999, 17:16; 338:4. 2000, 239:6. 2004, 195:1. 2005, 96:1. 2006, 6:4. 2008, 173:2, 15. 2011, 258:7, eff. July 1, 2011. 2016, 85:1, eff. July 18, 2016. https://library.partnertax.ai/us-nh/stat/76_9 2026-05-25 https://library.partnertax.ai/us-nh/stat/76_10 Source. RS 43:8. CS 45:8. GS 53:8. GL 57:8. PS 59:7. 1903, 111:1. 1925, 61:3. PL 64:7. RS 77:7. RSA 76:10. 1983, 158:1; 440:1. 2003, 307:4. 2008, 174:3. 2010, 262:5, eff. Sept. 4, 2010. https://library.partnertax.ai/us-nh/stat/76_10-a Source. 1955, 108:1. 1961, 33:1, eff. Mar. 17, 1961. https://library.partnertax.ai/us-nh/stat/76_11 Source. GS 55:2. 1874, 105:1. 1876, 24:1. GL 59:2. PS 61:8. 1917, 143:1. 1925, 61:3. PL 64:9. RL 77:9. 1947, 221:1. RSA 76:11. 1963, 120:3. 1973, 544:8. 1977, 55:1. 1981, 254:1. 1993, 347:1. 1994, 377:1, eff. Aug. 8, 1994. 2012, 29:1, eff. July 1, 2012. https://library.partnertax.ai/us-nh/stat/76_11-a Source. 1959, 15:1. 1973, 544:8. 1975, 84:1. 1981, 254:2. 1990, 49:3. 1994, 45:2; 377:2. 1995, 265:14. 1999, 17:18; 338:6, eff. Nov. 3, 1999. https://library.partnertax.ai/us-nh/stat/76_11-b Source. 1992, 49:1, eff. June 12, 1992. https://library.partnertax.ai/us-nh/stat/76_12 Source. 1913, 82:2. PL 64:10. RL 77:10. 1945, 6:1. RSA 76:12. 1957, 86:1. 1971, 476:7. 1973, 544:8. 1985, 312:1, eff. Aug. 13, 1985. https://library.partnertax.ai/us-nh/stat/76_13 Source. 1860, 2373. 1861, 2491. GS 53:9. 1872, 42:1. GL 57:9. PS 59:8. PL 64:11. RL 77:11. 1943, 55:1. 1949, 61:1. RSA 76:13. 1965, 81:1. 1969, 206:1. 1970, 30:1. 1973, 486:4; 544:8. 1977, 354:1. 1981, 465:14. 1989, 39:1. 1991, 54:1; 306:9. 2001, 63:1, eff. April 1, 2001. 2018, 282:1, eff. Apr. 1, 2019. https://library.partnertax.ai/us-nh/stat/76_13-a Source. 1969, 206:2. 1971, 476:9, eff. July 10, 1971. https://library.partnertax.ai/us-nh/stat/76_13-b Source. 1995, 265:15, eff. Jan. 1, 1996. https://library.partnertax.ai/us-nh/stat/76_14 Source. 1878, 68:1. GL 57:10. PS 59:9. PL 64:12. RL 77:12. https://library.partnertax.ai/us-nh/stat/76_15 Source. 1947, 111:1. RSA 76:15. 1969, 23:11. 1983, 135:2. 2010, 301:1, eff. Sept. 11, 2010. https://library.partnertax.ai/us-nh/stat/76_15-a Source. 1969, 497:2. 1971, 454:3. 1973, 128:1. 1981, 465:15. 1983, 157:1; 440:2. 2011, 262:1, eff. July 13, 2011. 2021, 15:1, eff. Apr. 1, 2022. https://library.partnertax.ai/us-nh/stat/76_15-aa Source. 2004, 153:1. 2010, 153:1. 2011, 262:2, eff. July 13, 2011. 2018, 282:2, eff. Apr. 1, 2019. 2021, 15:2, eff. Apr. 1, 2022. https://library.partnertax.ai/us-nh/stat/76_15-b Source. 1969, 497:2. 1971, 454:4. 2004, 153:4, eff. July 23, 2004. https://library.partnertax.ai/us-nh/stat/76_15-c Source. 1994, 90:1, eff. July 5, 1994. https://library.partnertax.ai/us-nh/stat/76_16 Source. RS 44:1. CS 47:1. GS 53:10. GL 57:11. PS 59:10. PL 64:13. 1939, 46:1. RL 77:13. RSA 76:16. 1967, 180:1. 1990, 49:1. 1991, 386:3, 5. 1992, 175:1. 1993, 86:1. 1994, 91:1, 2; 393:3. 1995, 265:16. 1997, 189:1. 2002, 217:1. 2004, 203:12, eff. June 11, 2004. 2014, 175:1, eff. Sept. 9, 2014. https://library.partnertax.ai/us-nh/stat/76_16-a Source. 1955, 162:1. 1965, 29:1. 1969, 246:1. 1973, 121:1; 544:3. 1977, 563:39. 1982, 42:77. 1988, 1:7, 8. 1989, 408:9. 1991, 386:4, 6. 1992, 175:2; 285:2. 1994, 393:4, 5. 1995, 265:17. 2002, 217:2, eff. May 16, 2002. 2014, 175:2, eff. Sept. 9, 2014. https://library.partnertax.ai/us-nh/stat/76_16-b 2026-05-25 https://library.partnertax.ai/us-nh/stat/76_16-c Source. 1971, 476:8, eff. July 10, 1971. https://library.partnertax.ai/us-nh/stat/76_16-d Source. 1995, 265:18. 1998, 344:3. 2002, 217:4. 2007, 182:6, eff. April 1, 2007. https://library.partnertax.ai/us-nh/stat/76_16-e Source. 2000, 239:7, eff. Aug. 5, 2000. https://library.partnertax.ai/us-nh/stat/76_16-f Source. 2024, 210:1, eff. April 1, 2025. https://library.partnertax.ai/us-nh/stat/76_17 Source. 1983, 345:1. 1991, 386:9. 1994, 393:6. 1995, 265:19. 2002, 217:3, eff. May 16, 2002. 2014, 175:3, eff. Sept. 9, 2014. https://library.partnertax.ai/us-nh/stat/76_17-a Source. 1965, 152:1. 1973, 544:13. 1983, 394:2, eff. Aug. 21, 1983. 2022, 164:1, eff. Apr. 1, 2022. https://library.partnertax.ai/us-nh/stat/76_17-b Source. 1990, 49:2, eff. June 5, 1990. https://library.partnertax.ai/us-nh/stat/76_17-c Source. 1992, 175:3, eff. April 1, 1992 at 12:01 a.m. https://library.partnertax.ai/us-nh/stat/76_17-d Source. 1997, 241:1, eff. Jan. 1, 1998. https://library.partnertax.ai/us-nh/stat/76_18 2026-05-25 https://library.partnertax.ai/us-nh/stat/76_19 2026-05-25 https://library.partnertax.ai/us-nh/stat/76_19-a Source. 1997, 264:1, eff. June 19, 1997. 2014, 175:4, eff. Sept. 9, 2014. https://library.partnertax.ai/us-nh/stat/76_20 Source. GS 53:13. GL 57:14. PS 59:14. PL 64:17. RL 77:17. RSA 76:20. 1965, 71:1. 1983, 157:3, eff. Aug. 8, 1983. https://library.partnertax.ai/us-nh/stat/76_20-a 2026-05-25 https://library.partnertax.ai/us-nh/stat/76_21 Source. 2012, 169:2, eff. April 1, 2013. 2018, 282:8, eff. Jan. 1, 2019. https://library.partnertax.ai/us-nh/stat/77-A_1 Source. 1970, 5:1. 1971, 515:1, 2, 5. 1973, 544:11, VII; 579:2, 3. 1975, 503:2-4. 1977, 588:28. 1979, 446:1. 1981, 445:1-3. 1982, 42:91. 1983, 318:1, 2; 444:1. 1985, 414:6-9. 1986, 153:2, 3, 8. 1987, 407:1-4. 1988, 23:6. 1989, 50:15. 1991, 67:9-11; 354:6; 362:1. 1993, 313:9, 10; 350:5-7. 1994, 178:1; 326:4. 1995, 45:3. 1996, 154:1. 1997, 189:3. 1998, 105:2; 163:3, 4, 8, I. 1999, 163:2. 2001, 158:72. 2004, 143:2, 3, 8, III. 2007, 263:127. 2008, 2:1, 2. 2011, 181:2, eff. June 14, 2011. 2012, 232:4 https://library.partnertax.ai/us-nh/stat/77-A_2 Source. 1970, 5:1. 1971, 515:14. 1977, 593:1. 1993, 350:8, 9. 1999, 17:19. 2001, 158:19, eff. July 1, 2001. 2015, 274:23, eff. Jan. 1, 2016. 2017, 156:213, eff. Jan. 1, 2019. 2019, 346:200, eff. July 1, 2019. 2021, 91:110, eff. June 25, 2021. 2022, 189:1, eff. June 17, 2022. https://library.partnertax.ai/us-nh/stat/77-A_2-a 2026-05-25 https://library.partnertax.ai/us-nh/stat/77-A_2-b Source. 1986, 153:4, eff. July 1, 1986. https://library.partnertax.ai/us-nh/stat/77-A_2-c 2026-05-25 https://library.partnertax.ai/us-nh/stat/77-A_3 Source. 1970, 5:1. 1971, 515:3. 1973, 544:9. 1979, 446:2, 3. 1981, 445:4. 1986, 153:5. 1991, 163:16; 354:7, 16. 1993, 350:11, 12. 1999, 346:2, eff. July 1, 1999 at 12:01 a.m. 2019, 342:1, eff. Jan. 1, 2021; 346:203, eff. Jan. 1, 2020; 346:424, eff. Jan. 1, 2021; 346:426, eff. Jan. 1, 2022. https://library.partnertax.ai/us-nh/stat/77-A_3-a Source. 2012, 279:10, eff. June 21, 2012. 2016, 295:4, eff. Jan. 1, 2017. 2017, 156:218, eff. Jan. 1, 2018. https://library.partnertax.ai/us-nh/stat/77-A_3-b Source. 2016, 295:2, eff. June 21, 2016. 2019, 346:205, eff. Jan. 1, 2020. https://library.partnertax.ai/us-nh/stat/77-A_3-c Source. 2021, 74:1, eff. June 10, 2021. https://library.partnertax.ai/us-nh/stat/77-A_3-d Source. 2022, 12:4, eff. Apr. 11, 2022. https://library.partnertax.ai/us-nh/stat/77-A_4 Source. 1970, 5:1. 1971, 360:1; 515:4, 15. 1972, 63:25. 1973, 403:1; 544:9. 1975, 439:37; 503:1. 1977, 593:2. 1981, 445:5-7. 1983, 318:3; 444:2. 1987, 407:1, 5, 6. 1988, 199:1, 2. 1989, 168:2. 1991, 67:12; 354:8. 1992, 13:6. 1993, 350:13, 14. 1998, 105:3; 163:5. 2002, 211:1. 2003, 203:1. 2004, 143:4, 8, IV. 2007, 146:1, I-III. 2010, 324:2. 2011, 207:2, eff. June 25, 2011; 224:363, eff. Jan. 1, 2013. 2012, 71:1, eff. May 23, 2012. 2013, 71:1, eff. July 1, 2013. 2016, 300:1, eff. June 21, 2016. 20 https://library.partnertax.ai/us-nh/stat/77-A_4-a Source. 1983, 318:4, eff. June 30, 1983. https://library.partnertax.ai/us-nh/stat/77-A_4-b Source. 2010, 286:1, eff. July 8, 2010. https://library.partnertax.ai/us-nh/stat/77-A_4-c 2026-05-25 https://library.partnertax.ai/us-nh/stat/77-A_5 Source. 1970, 5:1. 1971, 515:16. 1975, 439:35. 1983, 326:4; 469:99. 1991, 334:4; 354:2, 9, 10. 1993, 49:13, I; 350:15, 16, 41, I-III. 1995, 188:5, II; 308:93, II. 1997, 347:3. 1998, 338:1. 2003, 301:3. 2007, 263:121, 123, II; 271:1, 6, I, eff. July 1, 2015. 2008, 172:2. 2011, 225:1, eff. July 1, 2014. 2012, 287:2, eff. June 27, 2012. 2013, 5:1, eff. May 20, 2013. 2014, 192:1, eff. July 1, 2014 at 12:01 a.m. 2015, 276:241, eff. July 1, 2017. 2019, 247:2, eff. July 1, 2019; 2019, 346:427, eff. Jan https://library.partnertax.ai/us-nh/stat/77-A_5-a 2026-05-25 https://library.partnertax.ai/us-nh/stat/77-A_5-b Source. 1998, 163:6. 2004, 143:5, eff. May 24, 2004. https://library.partnertax.ai/us-nh/stat/77-A_5-c Source. 2018, 157:6, eff. July 29, 2018. https://library.partnertax.ai/us-nh/stat/77-A_6 Source. 1970, 5:1. 1971, 515:6. 1973, 544:9; 579:1, 4, 5. 1975, 166:1; 439:34, 36. 1977, 593:3, 4; 605:1. 1981, 128:17; 445:8, 568:65, I. 1986, 153:6. 1991, 163:43, IX. 1993, 202:1. 1996, 154:3. 2009, 144:273, eff. July 1, 2009. 2016, 66:1, eff. July 4, 2016. 2021, 24:5, eff. May 6, 2021; 199:1, eff. July 1, 2021. https://library.partnertax.ai/us-nh/stat/77-A_7 Source. 1970, 5:1; 56:6. 1971, 515:8. 1973, 544:9. 1975, 439:34, VII. 1979, 446:4. 1988, 23:4. 1990, 3:71. 1991, 163:17. 1993, 350:18, eff. July 1, 1993. 2012, 253:1, eff. July 1, 2012. 2021, 91:115, eff. June 25, 2021. 2024, 245:1, eff. July 1, 2024. https://library.partnertax.ai/us-nh/stat/77-A_7-a 2026-05-25 https://library.partnertax.ai/us-nh/stat/77-A_7-b 2026-05-25 https://library.partnertax.ai/us-nh/stat/77-A_8 Source. 1970, 5:1. 1971, 515:9. 1973, 544:9. 1975, 439:30. 1991, 163:18, eff. May 27, 1991. https://library.partnertax.ai/us-nh/stat/77-A_9 Source. 1970, 5:1. 1971, 515:10. 1973, 544:9. 1981, 445:10; 465:4. 1982, 42:98. 1983, 441:4. 1985, 204:11. 1991, 163:19, eff. May 27, 1991. https://library.partnertax.ai/us-nh/stat/77-A_10 Source. 1970, 5:1. 1973, 544:9. 1991, 163:20, eff. May 27, 1991. 2013, 90:3, eff. Aug. 19, 2013. https://library.partnertax.ai/us-nh/stat/77-A_11 Source. 1970, 5:1. 1973, 528:21; 544:9, 11, VIII. 1991, 163:21. 1996, 154:4. 2011, 207:5, eff. June 25, 2011. 2017, 254:1, eff. Sept. 16, 2017. https://library.partnertax.ai/us-nh/stat/77-A_12 2026-05-25 https://library.partnertax.ai/us-nh/stat/77-A_13 2026-05-25 https://library.partnertax.ai/us-nh/stat/77-A_14 2026-05-25 https://library.partnertax.ai/us-nh/stat/77-A_15 Source. 1970, 5:1; 57:2, 5. 1973, 544:9, 11. 1975, 439:34, VIII. 1977, 118:1. 1979, 446:5. 1981, 128:18, 19; 445:12. 1991, 163:22, 43, XIV. 1996, 154:5, eff. July 1, 1996. https://library.partnertax.ai/us-nh/stat/77-A_16 2026-05-25 https://library.partnertax.ai/us-nh/stat/77-A_17 2026-05-25 https://library.partnertax.ai/us-nh/stat/77-A_18 Source. 1970, 5:1. 1973, 544:9. 1989, 408:10. 1992, 255:2. 1993, 313:11, eff. July 1, 1993. 2012, 232:5, eff. Jan. 1, 2013. https://library.partnertax.ai/us-nh/stat/77-A_19 2026-05-25 https://library.partnertax.ai/us-nh/stat/77-A_20 2026-05-25 https://library.partnertax.ai/us-nh/stat/77-A_20-a Source. 1999, 17:20. 2001, 158:20, eff. July 1, 2001. 2023, 79:191, eff. July 1, 2023. 2025, 141:132, eff. July 1, 2025. https://library.partnertax.ai/us-nh/stat/77-A_21 Source. 1981, 445:13, eff. July 1, 1981. https://library.partnertax.ai/us-nh/stat/77-A_22 2026-05-25 https://library.partnertax.ai/us-nh/stat/77-A_23 2026-05-25 https://library.partnertax.ai/us-nh/stat/77-A_23-a 2026-05-25 https://library.partnertax.ai/us-nh/stat/77-A_23-b 2026-05-25 https://library.partnertax.ai/us-nh/stat/77-E_1 Source. 1993, 350:19; 358:109. 1996, 154:2. 1998, 163:7. 2004, 143:6. 2011, 181:3, eff. June 14, 2011. 2013, 144:124, eff. June 28, 2013. 2017, 257:50, eff. Oct. 1, 2017. 2018, 157:3, 5, eff. July 29, 2018. https://library.partnertax.ai/us-nh/stat/77-E_2 Source. 1993, 350:19. 1999, 17:21; 303:1. 2001, 158:21, eff. July 1, 2001. 2015, 274:24, eff. Jan. 1, 2016. 2017, 156:214, eff. Jan. 1, 2019. 2019, 346:201, eff. July 1, 2019. 2021, 91:109, eff. June 25, 2021. https://library.partnertax.ai/us-nh/stat/77-E_3 Source. 1993, 350:19, eff. July 1, 1993. https://library.partnertax.ai/us-nh/stat/77-E_3-a 2026-05-25 https://library.partnertax.ai/us-nh/stat/77-E_3-b Source. 2007, 271:2, eff. July 1, 2007; 271:6, II, eff. July 1, 2015. https://library.partnertax.ai/us-nh/stat/77-E_3-c Source. 2008, 172:3, eff. June 9, 2008. 2013, 73:1, eff. July 1, 2013. 2017, 156:14, II, eff. July 1, 2017. 2019, 346:199, eff. July 1, 2019. https://library.partnertax.ai/us-nh/stat/77-E_3-d Source. 2012, 287:3, eff. June 27, 2012. https://library.partnertax.ai/us-nh/stat/77-E_3-e Source. 2021, 91:469, eff. July 1, 2021. https://library.partnertax.ai/us-nh/stat/77-E_3-f Source. 2025, 141:188, eff. July 1, 2025. https://library.partnertax.ai/us-nh/stat/77-E_4 Source. 1993, 350:19, eff. July 1, 1993. 2019, 342:2, eff. Jan. 1, 2021; 346:425, eff. Jan. 1, 2021. https://library.partnertax.ai/us-nh/stat/77-E_5 Source. 1993, 350:19. 1996, 235:2. 2001, 158:22, eff. July 1, 2001. 2012, 279:1, eff. as provided by 279:12, I. 2015, 183:2, eff. Aug. 28, 2015. 2016, 66:2, eff. July 4, 2016. 2021, 24:6, eff. May 6, 2021; 91:106, eff. Jan. 1, 2022. https://library.partnertax.ai/us-nh/stat/77-E_5-a Source. 2004, 143:7, eff. May 24, 2004. https://library.partnertax.ai/us-nh/stat/77-E_6 Source. 1993, 350:19. 1996, 235:3, eff. July 1, 1996. 2021, 91:116, eff. June 25, 2021. 2024, 245:2, eff. July 1, 2024. https://library.partnertax.ai/us-nh/stat/77-E_7 Source. 1993, 350:19, eff. July 1, 1993. https://library.partnertax.ai/us-nh/stat/77-E_8 Source. 1993, 350:19, eff. July 1, 1993. 2016, 66:3, eff. July 4, 2016. https://library.partnertax.ai/us-nh/stat/77-E_9 Source. 1993, 350:19, eff. July 1, 1993. https://library.partnertax.ai/us-nh/stat/77-E_10 Source. 1993, 350:19, eff. July 1, 1993. https://library.partnertax.ai/us-nh/stat/77-E_11 Source. 1993, 350:19. 1996, 154:6, eff. July 1, 1996. https://library.partnertax.ai/us-nh/stat/77-E_12 Source. 1993, 350:19, eff. July 1, 1993. https://library.partnertax.ai/us-nh/stat/77-E_13 Source. 1993, 350:19, eff. July 1, 1993. 2019, 346:428, eff. Jan. 1, 2022. https://library.partnertax.ai/us-nh/stat/77-E_13-a Source. 2015, 216:1, eff. July 1, 2015. https://library.partnertax.ai/us-nh/stat/77-E_14 Source. 1999, 17:22. 2001, 158:23, eff. July 1, 2001. 2023, 79:192, eff. July 1, 2023. 2025, 141:133, eff. July 1, 2025. https://library.partnertax.ai/us-nh/stat/78_1 Source. 2019, 178:1, eff. Jan. 1, 2020; 346:92, 93, eff. Jan. 1, 2020 at 12:01 a.m. https://library.partnertax.ai/us-nh/stat/78_2 Source. 2019, 178:1, eff. Jan. 1, 2020; 346:94, eff. Jan. 1, 2020 at 12:01 a.m. https://library.partnertax.ai/us-nh/stat/78_3 Source. 2019, 178:1, eff. Jan. 1, 2020. https://library.partnertax.ai/us-nh/stat/78_4 Source. 2019, 178:1, eff. Jan. 1, 2020. https://library.partnertax.ai/us-nh/stat/78_5 Source. 2019, 178:1, eff. Jan. 1, 2020. https://library.partnertax.ai/us-nh/stat/78_6 Source. 2019, 178:1, eff. Jan. 1, 2020. 2025, 224:11, eff. July 1, 2025. https://library.partnertax.ai/us-nh/stat/78_7 Source. 2019, 178:1, eff. Jan. 1, 2020. 2025, 224:11, eff. July 1, 2025. https://library.partnertax.ai/us-nh/stat/78_8 Source. 2019, 178:1, eff. Jan. 1, 2020. 2025, 224:11, eff. July 1, 2025. https://library.partnertax.ai/us-nh/stat/78_9 Source. 2019, 178:1, eff. Jan. 1, 2020. 2025, 224:11, eff. July 1, 2025. https://library.partnertax.ai/us-nh/stat/78_10 Source. 2019, 178:1, eff. Jan. 1, 2020. 2025, 224:12, eff. July 1, 2025. https://library.partnertax.ai/us-nh/stat/78_11 Source. 2019, 178:1, eff. Jan. 1, 2020. https://library.partnertax.ai/us-nh/stat/78_12 Source. 2019, 178:1, eff. Jan. 1, 2020. https://library.partnertax.ai/us-nh/stat/78_13 Source. 2019, 178:1, eff. Jan. 1, 2020. https://library.partnertax.ai/us-nh/stat/78_14 Source. 2019, 178:1, eff. Jan. 1, 2020. 2025, 224:13, eff. July 1, 2025. https://library.partnertax.ai/us-nh/stat/78_15 Source. 2019, 178:1, eff. Jan. 1, 2020. 2025, 224:14, eff. July 1, 2025. https://library.partnertax.ai/us-nh/stat/78_16 Source. 2019, 178:1, eff. Jan. 1, 2020. https://library.partnertax.ai/us-nh/stat/78_17 Source. 2019, 178:1, eff. Jan. 1, 2020. https://library.partnertax.ai/us-nh/stat/78_18 Source. 2019, 178:1, eff. Jan. 1, 2020. https://library.partnertax.ai/us-nh/stat/78_19 Source. 2019, 178:1, eff. Jan. 1, 2020. 2025, 224:15, eff. July 1, 2025. https://library.partnertax.ai/us-nh/stat/78_20 Source. 2019, 178:1, eff. Jan. 1, 2020. 2025, 224:15, eff. July 1, 2025. https://library.partnertax.ai/us-nh/stat/78_21 Source. 2019, 178:1, eff. Jan. 1, 2020. 2025, 224:15, eff. July 1, 2025. https://library.partnertax.ai/us-nh/stat/78_22 Source. 2019, 178:1, eff. Jan. 1, 2020. 2025, 224:15, eff. July 1, 2025. https://library.partnertax.ai/us-nh/stat/78_23 Source. 2019, 178:1, eff. Jan. 1, 2020. 2025, 224:1, eff. July 1, 2025. https://library.partnertax.ai/us-nh/stat/78_24 Source. 2019, 178:1, eff. Jan. 1, 2020. 2025, 141:134, eff. July 1, 2025. https://library.partnertax.ai/us-nh/stat/78_25 Source. 2019, 178:1, eff. Jan. 1, 2020. https://library.partnertax.ai/us-nh/stat/78_26 Source. 2019, 178:1, eff. Jan. 1, 2020. 2025, 224:16, eff. July 1, 2025. https://library.partnertax.ai/us-nh/stat/78_27 Source. 2019, 178:1, eff. Jan. 1, 2020. 2025, 224:17, eff. July 1, 2025. https://library.partnertax.ai/us-nh/stat/78-A_1 Source. 1967, 213:1, eff. July 7, 1967. 2019, 304:1, eff. Jan. 1, 2020. https://library.partnertax.ai/us-nh/stat/78-A_2 Source. 1967, 213:1. 1969, 287:2. 1973, 544:9, 11, XVII. 1975, 439:6, 34, XIII. 1981, 128:24. 1986, 1:4, eff. Jan. 8, 1986. https://library.partnertax.ai/us-nh/stat/78-A_3 Source. 1967, 213:1; 409:1-4. 1969, 287:3-8. 1971, 397:1. 1973, 544:11, XVIII. 1979, 272:1, 2. 1981, 324:1, 2. 1986, 1:2, 3. 1987, 189:1. 1990, 255:5. 1993, 174:1; 224:2-5. 1995, 80:1. 1996, 53:1. 1997, 132:1. 1999, 17:24, 25; 303:2. 2002, 232:16. 2003, 61:1; 231:1. 2009, 144:5. 2010, 6:1, eff. May 3, 2010. 2016, 323:1, eff. Aug. 23, 2016. 2017, 156:14, I, eff. July 1, 2017. 2019, 304:2, eff. Jan. 1, 2020. 2021, 24:3, eff. May 6, 2021. 2021, 160:1-6, eff. Oct. 1, 2021. https://library.partnertax.ai/us-nh/stat/78-A_4 Source. 1967, 213:1; 409:11. 1969, 287:9. 1973, 530:4; 544:9. 1975, 439:7. 1977, 563:55. 1983, 439:2. 1991, 163:25. 1999, 17:26. 2001, 199:1. 2007, 147:1. 2009, 144:271. 2010, 48:2. 2011, 224:316, eff. July 1, 2011. 2019, 304:3, eff. Jan. 1, 2020. https://library.partnertax.ai/us-nh/stat/78-A_4-a Source. 2016, 323:2, eff. Aug. 23, 2016. 2019, 304:4, eff. Jan. 1, 2020. https://library.partnertax.ai/us-nh/stat/78-A_5 Source. 1967, 213:1. 1969, 287:10-13. 1973, 544:14, V. 1983, 394:8. 2001, 199:2, eff. July 1, 2001. 2012, 73:3, eff. May 23, 2012. 2019, 304:5, eff. Jan. 1, 2020. https://library.partnertax.ai/us-nh/stat/78-A_6 Source. 1967, 213:1. 1969, 287:14. 1977, 330:1. 1981, 568:150. 1983, 226:1. 1999, 17:27; 163:8. 2009, 144:4, eff. July 1, 2009. 2021, 91:103, eff. June 25, 2021. https://library.partnertax.ai/us-nh/stat/78-A_6-a Source. 1993, 225:1. 1996, 53:2. 2002, 232:17. 2003, 249:1, eff. July 1, 2003. 2019, 304:6, eff. Jan. 1, 2020. https://library.partnertax.ai/us-nh/stat/78-A_6-b Source. 2019, 304:6, eff. Jan. 1, 2020. https://library.partnertax.ai/us-nh/stat/78-A_6-c Source. 2019, 304:7, eff. Jan. 1, 2020. 2024, 190:1, eff. July 1, 2024. https://library.partnertax.ai/us-nh/stat/78-A_6-d Source. 2019, 304:7, eff. Jan. 1, 2020. https://library.partnertax.ai/us-nh/stat/78-A_7 Source. 1967, 213:1. 1969, 287:15. 1973, 544:9. 1975, 439:25, 34, XIV. 1977, 330:2. 1981, 568:23. 1982, 42:93. 1983, 469:64. 1987, 189:2. 1999, 17:28, 29. 2003, 249:2, eff. July 1, 2003. 2012, 73:4, 5, eff. May 23, 2012. 2019, 304:8, 11, I, eff. Jan. 1, 2020. 2021, 160:7, eff. Oct. 1, 2021. 2022, 16:2, eff. Apr. 11, 2022. https://library.partnertax.ai/us-nh/stat/78-A_8 Source. 1967, 213:1; 409:5. 1973, 544:9. 1983, 469:65. 1985, 370:1. 1987, 160:1; 189:3. 1997, 132:2. 1998, 383:2, 3, eff. Aug. 25, 1998. 2021, 24:2, eff. May 6, 2021. https://library.partnertax.ai/us-nh/stat/78-A_8-a 2026-05-25 https://library.partnertax.ai/us-nh/stat/78-A_8-b Source. 1983, 439:3. 2009, 144:269. 2010, 58:1, eff. May 18, 2010; 187:1, eff. Aug. 20, 2010. 2012, 73:6, eff. May 23, 2012. 2019, 304:9, eff. Jan. 1, 2020. https://library.partnertax.ai/us-nh/stat/78-A_9 Source. 1967, 213:1. 1969, 287:17. 1975, 439:25. 1983, 469:66, eff. Sept. 30, 1983. https://library.partnertax.ai/us-nh/stat/78-A_10 2026-05-25 https://library.partnertax.ai/us-nh/stat/78-A_10-a 2026-05-25 https://library.partnertax.ai/us-nh/stat/78-A_11 Source. 1967, 213:1. 1969, 287:19-21. 1975, 439:9, 25. 1983, 439:4. 1991, 163:26, eff. May 27, 1991. 2021, 160:8, eff. Oct. 1, 2021. https://library.partnertax.ai/us-nh/stat/78-A_12 2026-05-25 https://library.partnertax.ai/us-nh/stat/78-A_13 Source. 1967, 213:1; 409:6. 1969, 287:23, 24. 1973, 544:14, VI. 1977, 574:4. 1983, 394:9. 1991, 163:43, XXII, eff. May 27, 1991. 2014, 204:3, eff. July 11, 2014. https://library.partnertax.ai/us-nh/stat/78-A_14 2026-05-25 https://library.partnertax.ai/us-nh/stat/78-A_15 Source. 1967, 213:1. 1969, 287:25. 1973, 544:9. 1975, 439:25. 1983, 439:5, eff. July 1, 1983. https://library.partnertax.ai/us-nh/stat/78-A_16 2026-05-25 https://library.partnertax.ai/us-nh/stat/78-A_17 2026-05-25 https://library.partnertax.ai/us-nh/stat/78-A_18 Source. 1967, 213:1. 1969, 287:27. 1973, 528:27; 531:18; 544:9. 1977, 347:1. 1991, 163:27, eff. May 27, 1991. https://library.partnertax.ai/us-nh/stat/78-A_19 Source. 1967, 213:1. 1973, 544:9. 1977, 233:1. 1981, 128:25, eff. May 11, 1981. https://library.partnertax.ai/us-nh/stat/78-A_20 Source. 1967, 213:1; 409:7. 1973, 544:9, Sept. 1, 1973. https://library.partnertax.ai/us-nh/stat/78-A_21 Source. 1967, 213:1. 1969, 449:2. 1973, 544:9. 1978, 40:28. 1995, 45:4, eff. July 2, 1995. 2024, 310:1, eff. Jan. 1, 2025. https://library.partnertax.ai/us-nh/stat/78-A_22 2026-05-25 https://library.partnertax.ai/us-nh/stat/78-A_23 2026-05-25 https://library.partnertax.ai/us-nh/stat/78-A_24 Source. 1967, 213:1, eff. July 7, 1967. https://library.partnertax.ai/us-nh/stat/78-A_25 Source. 1967, 409:9. 1970, 53:1. 1977, 292:1. 2003, 319:9. 2004, 257:44, eff. July 1, 2004. 2017, 156:64, eff. July 1, 2017. 2021, 91:198, eff. July 1, 2021. 2023, 79:248, eff. July 1, 2023. 2025, 141:33, eff. July 1, 2025. https://library.partnertax.ai/us-nh/stat/78-A_26 Source. 1993, 352:1. 1999, 17:30, 31. 2003, 319:9. 2004, 257:44. 2009, 144:6, eff. June 30, 2009. 2013, 144:70, eff. July 1, 2013. 2014, 76:2, eff. July 26, 2014; 109:1, eff. June 11, 2014. 2017, 156:64, eff. July 1, 2017. 2019, 346:79, eff. July 1, 2019. 2021, 91:112, 198, eff. July 1, 2021. https://library.partnertax.ai/us-nh/stat/78-B_1 Source. 1967, 320:1. 1969, 48:1. 1972, 53:1. 1977, 495:1; 600:75. 1983, 230:7. 1989, 197:1; 416:1, 3. 1991, 362:2. 1999, 17:32, 33, eff. July 1, 1999. https://library.partnertax.ai/us-nh/stat/78-B_1-a Source. 1989, 197:2. 1992, 203:1. 1993, 111:1. 1997, 351:33, 34. 2006, 149:1. 2009, 144:268, eff. July 1, 2009. 2015, 133:1; 255:1, eff. July 1, 2015. 2016, 288:3, eff. June 21, 2016. https://library.partnertax.ai/us-nh/stat/78-B_2 Source. 1967, 320:1. 1969, 48:2. 1986, 124:1. 1988, 88:1. 1989, 197:3, 4. 1990, 231:1, 5. 1991, 362:3. 1992, 203:2. 1993, 139:1. 1994, 325:5, 6. 1995, 10:1. 1996, 212:1. 1999, 163:3. 2001, 158:27. 2006, 219:1. 2007, 146:1, IV, eff. Aug. 17, 2007. 2015, 133:2; 255:2, eff. July 1, 2015. 2016, 288:2, eff. June 21, 2016. 2019, 136:1, eff. July 1, 2019; 346:292, eff. July 1, 2019. 2024, 1:2, eff. July 1, 2024. https://library.partnertax.ai/us-nh/stat/78-B_3 Source. 1967, 320:1. 1973, 544:8, eff. Sept. 1, 1973. 2018, 171:1, eff. July 1, 2018. https://library.partnertax.ai/us-nh/stat/78-B_4 Source. 1967, 320:1. 1973, 544:9. 1981, 568:152, I. 1983, 230:8. 1989, 197:5. 1990, 231:2. 2004, 195:4, eff. July 1, 2004. 2018, 171:2, eff. July 1, 2018. https://library.partnertax.ai/us-nh/stat/78-B_5 Source. 1967, 320:1. 1973, 544:11, XIX. 1975, 439:10, eff. July 1, 1975. 2018, 171:3, eff. July 1, 2018. https://library.partnertax.ai/us-nh/stat/78-B_6 Source. 1967, 320:1, eff. Jan. 2, 1968. 2018, 171:3, eff. July 1, 2018. https://library.partnertax.ai/us-nh/stat/78-B_7 Source. 1967, 320:1. 1973, 528:29. 1981, 568:152, II. 1989, 197:6. 1990, 231:4. 1991, 163:28, eff. May 27, 1991. 2018, 171:3, eff. July 1, 2018. https://library.partnertax.ai/us-nh/stat/78-B_7-a Source. 1989, 197:7, eff. Jan. 1, 1990. https://library.partnertax.ai/us-nh/stat/78-B_8 Source. 1967, 320:1. 1973, 544:11, XX. 1975, 439:11. 1981, 128:26. 1985, 158:1. 1988, 38:2. 1994, 158:7. 2007, 263:46, eff. July 1, 2008; 263:48, eff. July 1, 2018. 2014, 192:2, eff. Sept. 9, 2014. 2018, 171:4, eff. July 1, 2018. https://library.partnertax.ai/us-nh/stat/78-B_9 Source. 1989, 197:8. 1990, 231:3. 1991, 163:43, XXVI, eff. May 27, 1991. https://library.partnertax.ai/us-nh/stat/78-B_9-a Source. 2005, 31:1, eff. July 9, 2005. 2018, 171:5, 6, eff. July 1, 2018. https://library.partnertax.ai/us-nh/stat/78-B_10 Source. 1989, 197:8. 1990, 231:6, 7. 1991, 163:29. 1996, 212:2. 1999, 100:1. 2001, 158:24. 2011, 179:1, eff. Aug. 13, 2011. 2016, 85:12, eff. July 18, 2016. https://library.partnertax.ai/us-nh/stat/78-B_10-a 2026-05-25 https://library.partnertax.ai/us-nh/stat/78-B_11 Source. 1989, 197:8. 1991, 163:30, eff. May 27, 1991. https://library.partnertax.ai/us-nh/stat/78-B_12 2026-05-25 https://library.partnertax.ai/us-nh/stat/78-B_13 Source. 1999, 17:34, eff. April 29, 1999. 2019, 346:250, eff. July 1, 2020. 2025, 141:135, eff. July 1, 2025. https://library.partnertax.ai/us-nh/stat/78-C_1 Source. 1974, 39:4, eff. April 5, 1974. https://library.partnertax.ai/us-nh/stat/78-C_2 Source. 1974, 39:4. 1991, 163:31, eff. May 27, 1991. https://library.partnertax.ai/us-nh/stat/78-C_3 Source. 1974, 39:4, eff. April 5, 1974. https://library.partnertax.ai/us-nh/stat/78-C_4 Source. 1974, 39:4, eff. April 5, 1974. https://library.partnertax.ai/us-nh/stat/78-C_5 Source. 1974, 39:4. 1991, 163:32, eff. May 27, 1991. https://library.partnertax.ai/us-nh/stat/78-C_6 2026-05-25 https://library.partnertax.ai/us-nh/stat/78-C_7 2026-05-25 https://library.partnertax.ai/us-nh/stat/78-C_8 2026-05-25 https://library.partnertax.ai/us-nh/stat/78-C_9 Source. 1974, 39:4. 1981, 128:27, eff. May 11, 1981. https://library.partnertax.ai/us-nh/stat/78-C_10 2026-05-25 https://library.partnertax.ai/us-nh/stat/78-C_11 2026-05-25 https://library.partnertax.ai/us-nh/stat/78-C_12 Source. 1974, 39:4, eff. April 5, 1974. https://library.partnertax.ai/us-nh/stat/78-D_1 Source. 2009, 169:1, eff. July 9, 2009. https://library.partnertax.ai/us-nh/stat/78-D_2 Source. 2009, 169:1, eff. July 9, 2009. https://library.partnertax.ai/us-nh/stat/78-D_3 Source. 2009, 169:1, eff. July 9, 2009. https://library.partnertax.ai/us-nh/stat/79_1 Source. 1949, 295:2, par. 1. 1953, 256:1. RSA 79:1. 1955, 287:1, par. 1. 1963, 316:1. 1973, 544:8. 1975, 380:1. 1985, 275:1, 2, 18, I. 1992, 76:1. 1997, 250:2. 1998, 286:5. 2001, 127:1. 2002, 154:2, eff. July 14, 2002. 2012, 141:1, eff. July 1, 2012. 2014, 161:4, eff. July 10, 2014. 2024, 19:1, eff. July 1, 2024. 2025, 164:1, eff. July 1, 2025. https://library.partnertax.ai/us-nh/stat/79_2 Source. 1949, 295:2, par. 2. 1951, 12:1. RSA 79:2. 1955, 287:1, par. 2. 1985, 275:19. 1997, 250:3. 2002, 154:3, eff. July 14, 2002. https://library.partnertax.ai/us-nh/stat/79_3 Source. 1949, 295:2, par. 3. RSA 79:3. 1955, 287:1, par. 3. 1959, 277:1. 1963, 316:2. 1971, 343:1. 1975, 380:2. 1979, 184:1, eff. Aug. 5, 1979. https://library.partnertax.ai/us-nh/stat/79_3-a Source. 1969, 457:1. 1975, 380:3. 1985, 275:3. 1991, 167:31. 2003, 138:1, 6, eff. Jan. 1, 2004. https://library.partnertax.ai/us-nh/stat/79_3-b Source. 2018, 182:1, eff. Sept. 1, 2018. https://library.partnertax.ai/us-nh/stat/79_4 2026-05-25 https://library.partnertax.ai/us-nh/stat/79_4-a Source. 1977, 260:1. 1981, 465:18. 1985, 275:4, eff. April 1, 1986. https://library.partnertax.ai/us-nh/stat/79_5 Source. 1949, 295:2, par. 4. RSA 79:5. 1955, 287:1, par. 5. 1985, 275:5, eff. April 1, 1986. 2025, 164:2, eff. July 1, 2025; 164:4, I, eff. Nov. 1, 2027. https://library.partnertax.ai/us-nh/stat/79_6 Source. 1949, 295:2, par. 6. 1953, 256:3. RSA 79:6. 1955, 287:1, par. 6. 1978, 40:29. 1985, 275:6; 312:2. 1991, 167:4. 1996, 164:6, eff. Aug. 2, 1996. https://library.partnertax.ai/us-nh/stat/79_7 2026-05-25 https://library.partnertax.ai/us-nh/stat/79_7-a 2026-05-25 https://library.partnertax.ai/us-nh/stat/79_8 Source. 1949, 295:2, par. 7. 1953, 256:4. RSA 79:4. 1955, 287:1, par. 8. 1963, 316:4. 1973, 544:8. 1983, 394:11. 1985, 275:8. 2001, 90:1, eff. Jan. 1, 2002. 2017, 156:14, I, eff. July 1, 2017. https://library.partnertax.ai/us-nh/stat/79_9 2026-05-25 https://library.partnertax.ai/us-nh/stat/79_9-a 2026-05-25 https://library.partnertax.ai/us-nh/stat/79_10 Source. 1949, 295:2, par. 8. 1951, 12:3. 1953, 256:5. RSA 79:9. 1955, 287:1, par. 10. 1959, 277:2. 1961, 111:1. 1963, 316:5. 1971, 343:2. 1973, 531:19; 544:8. 1975, 380:5. 1985, 275:10. 1989, 215:1. 1991, 355:12; 375:4. 1993, 13:1. 1996, 164:7. 2001, 90:2. 2003, 138:2. 2004, 81:1, eff. Jan. 1, 2005. 2017, 156:14, I, eff. July 1, 2017. 2018, 182:2, eff. Sept. 1, 2018. 2019, 84:1, eff. Aug. 17, 2019. 2023, 117:1, eff. Aug. 29, 2023. https://library.partnertax.ai/us-nh/stat/79_10-a Source. 1971, 343:3. 1975, 380:7, 11. 1985, 275:11. 1991, 167:5. 1992, 181:1. 1996, 164:8. 1998, 156:1. 2003, 138:3, eff. Jan. 1, 2004. https://library.partnertax.ai/us-nh/stat/79_10-b 2026-05-25 https://library.partnertax.ai/us-nh/stat/79_11 Source. 1949, 295:2, par. 9. 1951, 12:3. 1953, 256:6. RSA 79:10. 1955, 287:1, par. 11. 1959, 277:3. 1961, 111:2. 1963, 316:6. 1971, 343:4. 1973, 530:5; 544:8. 1975, 380:8. 1985, 275:12. 1991, 163:33. 1992, 181:2. 1993, 13:2. 2004, 81:2, eff. Jan. 1, 2005. 2017, 156:14, I, eff. July 1, 2017. https://library.partnertax.ai/us-nh/stat/79_11-a Source. 1959, 277:4. 1963, 316:7. 1973, 544:8. 1985, 275:13. 1991, 167:6, eff. July 26, 1991. https://library.partnertax.ai/us-nh/stat/79_12 Source. 1955, 287:1, par. 12. 1971, 343:5. 1975, 380:9. 2004, 81:3, eff. Jan. 1, 2005. https://library.partnertax.ai/us-nh/stat/79_13 Source. 1949, 295:2, par. 11. 1953, 256:7. RSA 79:13. 1955, 287:1, par. 13. 1975, 457:2, eff. April 1, 1980. https://library.partnertax.ai/us-nh/stat/79_14 Source. 1955, 287:1, par. 14. 1963, 152:1. 1977, 260:2. 1981, 500:1. 1985, 275:14. 1991, 30:2, eff. June 18, 1991. 2017, 156:14, I, eff. July 1, 2017. https://library.partnertax.ai/us-nh/stat/79_15 2026-05-25 https://library.partnertax.ai/us-nh/stat/79_16 2026-05-25 https://library.partnertax.ai/us-nh/stat/79_17 2026-05-25 https://library.partnertax.ai/us-nh/stat/79_18 2026-05-25 https://library.partnertax.ai/us-nh/stat/79_19 Source. 1949, 295:2, par. 17. 1951, 12:5. 1953, 256:8. RSA 79:15. 1955, 287:1, par. 19. 1963, 316:8. 1971, 343:6. 1973, 531:20; 544:8. 1977, 260:3. 1985, 275:15. 1993, 13:3. 2004, 81:4, eff. Jan. 1, 2005. https://library.partnertax.ai/us-nh/stat/79_20 2026-05-25 https://library.partnertax.ai/us-nh/stat/79_21 2026-05-25 https://library.partnertax.ai/us-nh/stat/79_22 2026-05-25 https://library.partnertax.ai/us-nh/stat/79_23 2026-05-25 https://library.partnertax.ai/us-nh/stat/79_24 2026-05-25 https://library.partnertax.ai/us-nh/stat/79_25 2026-05-25 https://library.partnertax.ai/us-nh/stat/79_26 Source. 1949, 295:2, par. 18. 1951, 12:6. RSA 79:16. 1955, 287:1, par. 26. 1973, 544:8, eff. Sept. 1, 1973. https://library.partnertax.ai/us-nh/stat/79_27 Source. 1955, 287:1, eff. Oct. 1, 1955. https://library.partnertax.ai/us-nh/stat/79_28 Source. 1975, 380:10. 1985, 275:16. 2003, 138:4, eff. Jan. 1, 2004. https://library.partnertax.ai/us-nh/stat/79_28-a Source. 1989, 214:18. 1990, 29:1, eff. May 22, 1990. 2017, 156:14, I, eff. July 1, 2017. https://library.partnertax.ai/us-nh/stat/79_29 2026-05-25 https://library.partnertax.ai/us-nh/stat/79_30 Source. 1985, 275:17, eff. April 1, 1986. https://library.partnertax.ai/us-nh/stat/79_31 Source. 2003, 43:7, eff. May 6, 2003. https://library.partnertax.ai/us-nh/stat/79_32 Source. 2025, 164:3, eff. July 1, 2025. https://library.partnertax.ai/us-nh/stat/79_33 Source. 2025, 164:3, eff. July 1, 2025. https://library.partnertax.ai/us-nh/stat/79_34 Source. 2025, 164:3, eff. July 1, 2025. https://library.partnertax.ai/us-nh/stat/79_35 Source. 2025, 164:3, eff. July 1, 2025. https://library.partnertax.ai/us-nh/stat/79_36 Source. 2025, 164:3, eff. July 1, 2025. https://library.partnertax.ai/us-nh/stat/79_37 Source. 2025, 164:3, eff. July 1, 2025. https://library.partnertax.ai/us-nh/stat/80_1 Source. 1913, 82:3. PL 66:1. RL 80:1. RSA 80:1. 1973, 486:5, eff. Aug. 29, 1973. https://library.partnertax.ai/us-nh/stat/80_1-a Source. 1979, 186:1. 1981, 230:1, eff. June 11, 1981. https://library.partnertax.ai/us-nh/stat/80_2 Source. 1913, 82:4, 5. 1915, 107:1; 159:1. PL 66:2. RL 80:2. RSA 80:2. 1971, 227:1. 1991, 163:34, eff. May 27, 1991. https://library.partnertax.ai/us-nh/stat/80_2-a Source. 1983, 230:9. 1992, 128:1. 1995, 28:1, eff. June 23, 1995. https://library.partnertax.ai/us-nh/stat/80_3 Source. 1953, 173:3. RSA 80:3. 1961, 166:3. 1973, 486:6. 2003, 112:2, eff. Aug. 5, 2003. https://library.partnertax.ai/us-nh/stat/80_4 Source. RS 45:1. CS 48:1. GS 54:1. GL 58:1. PS 60:1. PL 66:3. RL 80:3. 2001, 158:59. 2003, 307:14, eff. July 1, 2003. https://library.partnertax.ai/us-nh/stat/80_5 Source. RS 45:2. CS 48:2. GS 54:2. 1868, 1:14. GL 58:2. PS 60:2. PL 66:4. RL 80:4. https://library.partnertax.ai/us-nh/stat/80_6 Source. RS 45:3. CS 48:3. GS 54:3. GL 58:3. PS 60:3. PL 66:5. RL 80:5. https://library.partnertax.ai/us-nh/stat/80_7 Source. 1953, 22:1. RSA 80:7. 1961, 165:1, eff. Aug. 6, 1961. https://library.partnertax.ai/us-nh/stat/80_7-a Source. 1961, 165:2, eff. Aug. 6, 1961. https://library.partnertax.ai/us-nh/stat/80_7-b Source. 1961, 165:2, eff. Aug. 6, 1961. https://library.partnertax.ai/us-nh/stat/80_7-c Source. 1961, 165:2, eff. Aug. 6, 1961. https://library.partnertax.ai/us-nh/stat/80_8 Source. RS 45:4. CS 48:4. GS 54:4. GL 58:4. PS 60:4. PL 66:6. 1939, 40:1. RL 80:6. RSA 80:8. 1991, 163:35, eff. May 27, 1991. https://library.partnertax.ai/us-nh/stat/80_9 Source. RS 45:5. CS 48:5. GS 54:5. GL 58:5. PS 60:5. PL 66:7. RL 80:7. https://library.partnertax.ai/us-nh/stat/80_10 Source. RS 45:6. CS 48:6. GS 54:6. GL 58:6. PS 60:6. PL 66:8. RL 80:8. https://library.partnertax.ai/us-nh/stat/80_11 Source. RS 45:7. CS 48:7. GS 54:7. GL 58:7. PS 60:7. PL 66:9. RL 80:9. https://library.partnertax.ai/us-nh/stat/80_16 Source. RS 45:10. CS 48:10. GS 54:10. GL 58:10. PS 60:10. PL 66:14. RL 80:14. RSA 80:16. 1971, 227:3, eff. Aug. 17, 1971. https://library.partnertax.ai/us-nh/stat/80_17 Source. RS 45:12. CS 48:12. GS 54:12. GL 58:12. PS 60:12. PL 66:15. RL 80:15. https://library.partnertax.ai/us-nh/stat/80_18 Source. RS 46:20. CS 49:22. GS 55:22. GL 59:19. PS 61:21. 1925, 61:1. PL 66:38. RL 80:38. https://library.partnertax.ai/us-nh/stat/80_18-a Source. 2004, 10:2, eff. April 5, 2004. https://library.partnertax.ai/us-nh/stat/80_19 Source. RS 45:13. CS 48:13. GS 54:13. 1868, 1:15. GL 58:13. 1881, 88:2. 1889, 49:1. PS 60:13. 1903, 111:2. 1919, 29:1. 1925, 61:1. PL 66:17. 1939, 29:1. RL 80:17. RSA 80:19. 1975, 293:1. 1993, 125:2, eff. July 16, 1993. https://library.partnertax.ai/us-nh/stat/80_19-a Source. 1994, 199:1. 2008, 64:1, eff. July 20, 2008. https://library.partnertax.ai/us-nh/stat/80_20 Source. RS 45:13. CS 48:13. GS 54:13. 1868, 1:15. GL 58:13. 1881, 88:2. 1889, 49:1. PS 60:13. 1903, 111:2. 1919, 29:1. PL 66:18. RL 80:18. https://library.partnertax.ai/us-nh/stat/80_20-a Source. 1987, 322:2, eff. Jan. 1, 1988. https://library.partnertax.ai/us-nh/stat/80_21 Source. RS 45:14. CS 48:14. GS 54:14. GL 58:14. 1878, 9:1. 1879, 57:12. PS 60:14. 1925, 61:1. PL 66:19. RL 80:19. 1943, 33:3; 134:1. 1945, 98:1. RSA 20:21. 1983, 135:1, eff. Aug. 6, 1983. https://library.partnertax.ai/us-nh/stat/80_22 Source. 1909, 18:1. 1919, 43:2. 1925, 61:1. PL 66:20. RL 80:20. 1943, 134:2, eff. April 26, 1943. https://library.partnertax.ai/us-nh/stat/80_23 Source. 1917, 143:1. 1925, 61:1. PL 66:21. RL 80:21. https://library.partnertax.ai/us-nh/stat/80_24 Source. RS 46:8. CS 49:9. GS 55:9. GL 59:5. PS 61:5. 1925, 61:1. PL 66:22. RL 80:22. RSA 80:24. 1989, 402:2, eff. June 5, 1989. https://library.partnertax.ai/us-nh/stat/80_24-a 2026-05-25 https://library.partnertax.ai/us-nh/stat/80_25 Source. 1945, 25:1. 1947, 190:1. RSA 80:25. 1973, 544:8, eff. Sept. 1, 1973. https://library.partnertax.ai/us-nh/stat/80_26 Source. 1874, 26:1. GL 59:6. PS 61:6. 1895, 64:2. 1925, 61:1. PL 66:23. RL 80:23. https://library.partnertax.ai/us-nh/stat/80_27 Source. 1909, 18:1. 1919, 43:2. 1925, 61:1. PL 66:24. 1939, 13:1. RL 80:24. 1943, 33:4; 134:3. RSA 80:27. 1983, 285:1, eff. Aug. 17, 1983. https://library.partnertax.ai/us-nh/stat/80_28 Source. 1887, 92:1. PS 61:8. 1907, 120:1. 1925, 61:1. PL 66:25. RL 80:25. 1947, 187:1. 1949, 155:1. RSA 80:28. 1983, 285:2. 1985, 312:6, eff. Aug. 13, 1985. https://library.partnertax.ai/us-nh/stat/80_29 Source. 1887, 92:2. PS 61:9. 1913, 173:1. 1925, 61:1. PL 66:26. RL 80:26. RSA 80:29. 1979, 187:1, eff. Aug. 5, 1979. https://library.partnertax.ai/us-nh/stat/80_30 Source. PS 61:18. 1925, 61:1. PL 66:35. RL 80:35. RSA 80:30. 1967, 313:2. 1975, 44:1. 1983, 285:3, eff. Aug. 17, 1983. https://library.partnertax.ai/us-nh/stat/80_31 Source. 1949, 239:1. RSA 80:31. 1957, 113:1. 1985, 312:3, eff. Aug. 13, 1985. https://library.partnertax.ai/us-nh/stat/80_32 Source. RS 46:10. CS 49:11. GS 55:11. GL 59:8. PS 61:10. 1925, 61:1. PL 66:27. 1931, 119:1. RL 80:27. 1943, 55:2. 1949, 61:2. RSA 80:32. 1970, 30:2. 1981, 465:16. 1987, 366;1. 1991, 54:2, eff. April 1, 1992. 2018, 282:3, eff. Apr. 1, 2019. https://library.partnertax.ai/us-nh/stat/80_33 Source. 1909, 18:1. 1919, 43:2. 1925, 61:1. PL 66:28. 1931, 119:1. RL 80:28. 1943, 134:4. RSA 80:33. 1983, 285:4, eff. Aug. 17, 1983. https://library.partnertax.ai/us-nh/stat/80_33-a Source. 1965, 18:1. 1967, 179:1. 1991, 54:3, eff. April 1, 1992. https://library.partnertax.ai/us-nh/stat/80_34 Source. RS 46:11. CS 49:13. GS 55:13. GL 59:10. PS 61:12. 1925, 61:1. PL 66:31. 1931, 119:2. RL 80:31. https://library.partnertax.ai/us-nh/stat/80_35 Source. RS 46:13. CS 49:15. GS 55:15. GL 59:12. PS 61:14. 1925, 61:1. PL 66:32. RL 80:32. 1947, 269:1. RSA 80:35. 1991, 54:4, eff. April 1, 1992. https://library.partnertax.ai/us-nh/stat/80_36 Source. 1909, 18:2. 1925, 61:1. PL 66:29. RL 80:29. RSA 80:36. 1981, 225:1, eff. Aug. 10, 1981. https://library.partnertax.ai/us-nh/stat/80_37 Source. 1851, 1125:1. CS 49:12. GS 55:12. GL 59:9. PS 61:11. 1925, 61:1. PL 66:30. RL 80:30. 1943, 55:3. 1947, 187:2. 1949, 61:3. RSA 80:37. 1967, 313:1. 1970, 30:3. 1971, 512:3. 1981, 465:17. 1983, 285:5. 1985, 312:4. 1992, 54:1, eff. Jan. 1, 1993. 2018, 282:4, eff. Apr. 1, 2019. https://library.partnertax.ai/us-nh/stat/80_38 Source. RS 46:15. CS 49:17. GS 55:17. GL 59:14. PS 61:16. 1925, 61:1. PL 66:33. 1931, 119:3. RL 80:33. RSA 80:38. 1971, 235:1. 1985, 312:7. 1994, 199:2. 1997, 266:1, eff. Jan. 1, 1998. https://library.partnertax.ai/us-nh/stat/80_38-a Source. 1983, 135:3, eff. Aug. 6, 1983. https://library.partnertax.ai/us-nh/stat/80_38-b Source. 1995, 99:1, eff. Jan. 1, 1996. https://library.partnertax.ai/us-nh/stat/80_39 Source. 1947, 103:1. RSA 80:39. 1965, 19:1; 253:1. 1986, 48:3, eff. Jan. 1, 1987. https://library.partnertax.ai/us-nh/stat/80_40 Source. 1909, 18:3. 1921, 14:1. 1925, 61:1. PL 66:36. RL 80:36. 1947, 207:3, eff. June 19, 1947. https://library.partnertax.ai/us-nh/stat/80_41 Source. RS 46:19. CS 49:21. GS 55:21. GL 59:18. PS 61:20. 1925, 61:1. PL 66:37. RL 80:37. https://library.partnertax.ai/us-nh/stat/80_42 Source. 1947, 269:2. RSA 80:42. 1977, 549:1. 1993, 176:9. 1997, 266:2, eff. Jan. 1, 1998. https://library.partnertax.ai/us-nh/stat/80_42-a Source. 1971, 359:1, eff. Aug. 24, 1971. https://library.partnertax.ai/us-nh/stat/80_43 Source. 1947, 207:4, par. 47. RSA 80:43. 1967, 303:1. 1971, 512:2. 1983, 285:6, eff. Aug. 17, 1983. https://library.partnertax.ai/us-nh/stat/80_44 Source. 1947, 207:4, par. 48. RSA 80:44. 1967, 80:1. 1983, 285:7, eff. Aug. 17, 1983. https://library.partnertax.ai/us-nh/stat/80_45 2026-05-25 https://library.partnertax.ai/us-nh/stat/80_46 Source. 1947, 207:4, par. 50. RSA 80:46. 1967, 76:1. 1983, 285:8, eff. Aug. 17, 1983. https://library.partnertax.ai/us-nh/stat/80_47 2026-05-25 https://library.partnertax.ai/us-nh/stat/80_48 Source. 1931, 119:5. RL 80:40. https://library.partnertax.ai/us-nh/stat/80_49 Source. RS 45:16. CS 48:16. GS 54:16. GL 58:16. PS 60:16. 1925, 61:1. PL 66:40. RL 80:41. https://library.partnertax.ai/us-nh/stat/80_50 Source. 1881, 28:1. PS 60:17. 1925, 61:1. PL 66:42. RL 80:43. https://library.partnertax.ai/us-nh/stat/80_51 Source. 1951, 14:1, eff. Feb. 27, 1951. https://library.partnertax.ai/us-nh/stat/80_52 Source. RS 45:17. CS 48:17. GS 54:17. GL 58:17. PS 60:18. 1925, 61:1. PL 66:43. RL 80:44. RSA 80:52. 1973, 486:7, eff. Aug. 29, 1973. https://library.partnertax.ai/us-nh/stat/80_52-a Source. 1963, 36:1. 1973, 544:8. 1989, 155:1. 1998, 244:1, eff. Aug. 24, 1998. https://library.partnertax.ai/us-nh/stat/80_52-b Source. 1977, 26:1, eff. April 1, 1977. 2013, 90:4, eff. Aug. 19, 2013. https://library.partnertax.ai/us-nh/stat/80_52-c Source. 1994, 2:2. 1995, 137:4. 2001, 78:2. 2009, 37:1, eff. July 14, 2009. https://library.partnertax.ai/us-nh/stat/80_53 2026-05-25 https://library.partnertax.ai/us-nh/stat/80_54 Source. 1943, 134:5, eff. April 26, 1943. https://library.partnertax.ai/us-nh/stat/80_55 Source. 1969, 359:1, eff. Aug. 30, 1969. https://library.partnertax.ai/us-nh/stat/80_56 Source. 1977, 119:1. 1985, 312:5. 1996, 74:1, eff. July 12, 1996. 2021, 105:2, Pt. II, Sec. 1, eff. Aug. 30, 2021. https://library.partnertax.ai/us-nh/stat/80_57 Source. 1983, 285:9, eff. Aug. 17, 1983. https://library.partnertax.ai/us-nh/stat/80_58 Source. 1987, 322:1, eff. Jan. 1, 1988. https://library.partnertax.ai/us-nh/stat/80_59 Source. 1987, 322:1. 1993, 125:3, eff. July 16, 1993. https://library.partnertax.ai/us-nh/stat/80_60 Source. 1987, 322:1, eff. Jan. 1, 1988. https://library.partnertax.ai/us-nh/stat/80_61 Source. 1987, 322:1. 1998, 208:1, eff. June 18, 1998. https://library.partnertax.ai/us-nh/stat/80_62 Source. 1987, 322:1, eff. Jan. 1, 1988. https://library.partnertax.ai/us-nh/stat/80_63 Source. 1987, 322:1. 1992, 173:2, eff. May 8, 1992. https://library.partnertax.ai/us-nh/stat/80_64 Source. 1987, 322:1. 2005, 140:1. 2008, 322:2, eff. Aug. 31, 2008. https://library.partnertax.ai/us-nh/stat/80_65 Source. 1987, 322:1. 1991, 54:5, eff. April 1, 1992. 2021, 33:1, eff. July 16, 2021. https://library.partnertax.ai/us-nh/stat/80_66 Source. 1987, 322:1. 1992, 54:2, eff. Jan. 1, 1993. https://library.partnertax.ai/us-nh/stat/80_67 Source. 1987, 322:1, eff. Jan. 1, 1988. https://library.partnertax.ai/us-nh/stat/80_68 Source. 1987, 322:1, eff. Jan. 1, 1988. 2023, 42:1, eff. July 18, 2023. https://library.partnertax.ai/us-nh/stat/80_69 Source. 1987, 322:1. 1991, 54:6, eff. April 1, 1992. 2018, 282:5, eff. Apr. 1, 2019. https://library.partnertax.ai/us-nh/stat/80_70 Source. 1987, 322:1, eff. Jan. 1, 1988. https://library.partnertax.ai/us-nh/stat/80_71 Source. 1987, 322:1. 1991, 54:7, eff. April 1, 1992. https://library.partnertax.ai/us-nh/stat/80_72 Source. 1987, 322:1, eff. Jan. 1, 1988. https://library.partnertax.ai/us-nh/stat/80_73 Source. 1987, 322:1. 1991, 54:8, eff. April 1, 1992. https://library.partnertax.ai/us-nh/stat/80_74 Source. 1987, 322:1. 2008, 322:3, eff. Aug. 31, 2008. https://library.partnertax.ai/us-nh/stat/80_75 Source. 1987, 322:1. 1992, 54:3, eff. Jan. 1, 1993. 2018, 282:6, eff. Apr. 1, 2019. https://library.partnertax.ai/us-nh/stat/80_76 Source. 1987, 322:1. 1994, 199:3. 1997, 266:3, eff. Jan. 1, 1998. https://library.partnertax.ai/us-nh/stat/80_77 Source. 1987, 322:1, eff. Jan. 1, 1988. https://library.partnertax.ai/us-nh/stat/80_77-a Source. 1995, 99:2, eff. Jan. 1, 1996. https://library.partnertax.ai/us-nh/stat/80_78 Source. 1987, 322:1, eff. Jan. 1, 1988. https://library.partnertax.ai/us-nh/stat/80_79 Source. 1987, 322:1. 2008, 322:4, eff. Aug. 31, 2008. https://library.partnertax.ai/us-nh/stat/80_80 Source. 1987, 322:1. 1992, 173:3, 4. 1993, 176:10. 1997, 266:4, eff. Jan. 1, 1998. 2018, 149:1, eff. July 29, 2018. https://library.partnertax.ai/us-nh/stat/80_81 Source. 1987, 322:1, eff. Jan. 1, 1988. https://library.partnertax.ai/us-nh/stat/80_82 Source. 1987, 322:1, eff. Jan. 1, 1988. https://library.partnertax.ai/us-nh/stat/80_83 Source. 1987, 322:1, eff. Jan. 1, 1988. https://library.partnertax.ai/us-nh/stat/80_84 Source. 1987, 322:1, eff. Jan. 1, 1988. https://library.partnertax.ai/us-nh/stat/80_85 Source. 1987, 322:1. 1991, 281:23, eff. Aug. 17, 1991. 2012, 104:2, eff. July 28, 2012. https://library.partnertax.ai/us-nh/stat/80_86 Source. 1987, 322:1, eff. Jan. 1, 1988. https://library.partnertax.ai/us-nh/stat/80_87 Source. 1987, 322:1, eff. Jan. 1, 1988. https://library.partnertax.ai/us-nh/stat/80_88 Source. 1998, 238:2. 2007, 184:1, eff. Aug. 17, 2007. https://library.partnertax.ai/us-nh/stat/80_89 Source. 1998, 238:2. 2007, 184:2, 3, eff. Aug. 17, 2007. 2016, 37:1, eff. July 2, 2016. https://library.partnertax.ai/us-nh/stat/80_90 Source. 1998, 238:2. 2007, 42:2, eff. July 20, 2007. 2016, 37:2, eff. July 2, 2016. https://library.partnertax.ai/us-nh/stat/80_91 Source. 1998, 238:2, eff. June 25, 1998. https://library.partnertax.ai/us-nh/stat/82_1 Source. 1911, 169:25. PL 69:26. RL 83:26. 2001, 234:2. 2010, 60:1, eff. July 1, 2010. https://library.partnertax.ai/us-nh/stat/82_2 Source. 1911, 169:11. PL 69:1. RL 83:1. RSA 82:2. 1983, 469:62. 1990, 9:4. 2010, 60:2, eff. July 1, 2010. https://library.partnertax.ai/us-nh/stat/82_3 Source. 1911, 169:12. PL 69:2. RL 83:2. RSA 82:3. 1973, 544:13. 1983, 318:5, eff. June 30, 1983. https://library.partnertax.ai/us-nh/stat/82_4 2026-05-25 https://library.partnertax.ai/us-nh/stat/82_4-a 2026-05-25 https://library.partnertax.ai/us-nh/stat/82_5 2026-05-25 https://library.partnertax.ai/us-nh/stat/82_6 Source. 1911, 169:14. PL 69:5. RL 83:5. RSA 82:6. 1973, 544:13. 1983, 318:8. 2010, 60:3, eff. July 1, 2010. https://library.partnertax.ai/us-nh/stat/82_7 Source. 1911, 169:14. PL 69:6. RL 83:6. RSA 82:7. 1955, 255:1. 1973, 544:13. 1983, 318:9. 1999, 304:3. 2010, 60:4, eff. July 1, 2010. https://library.partnertax.ai/us-nh/stat/82_8 2026-05-25 https://library.partnertax.ai/us-nh/stat/82_9 2026-05-25 https://library.partnertax.ai/us-nh/stat/82_10 Source. 1911, 169:16. PL 69:9. RL 83:9. RSA 82:10. 1973, 544:13. 1983, 318:12. 2010, 60:5, eff. July 1, 2010. https://library.partnertax.ai/us-nh/stat/82_10-a Source. 1981, 224:1, eff. April 1, 1981. https://library.partnertax.ai/us-nh/stat/82_11 Source. 1911, 169:16. PL 69:10. RL 83:10. https://library.partnertax.ai/us-nh/stat/82_12 Source. 1911, 169:16. PL 69:11. RL 83:11. RSA 82:12. 1990, 9:5, eff. Mar. 31, 1990. https://library.partnertax.ai/us-nh/stat/82_13 Source. 1911, 169:16. PL 69:12. RL 83:12. https://library.partnertax.ai/us-nh/stat/82_14 Source. 1911, 169:16. PL 69:13. RL 83:13. RSA 82:14. 1973, 544:13. 1983, 318:13, eff. June 30, 1983. https://library.partnertax.ai/us-nh/stat/82_15 2026-05-25 https://library.partnertax.ai/us-nh/stat/82_15-a Source. 1965, 13:1. 1973, 544:13. 1983, 318:15, eff. June 30, 1983. https://library.partnertax.ai/us-nh/stat/82_16 2026-05-25 https://library.partnertax.ai/us-nh/stat/82_16-a Source. 2005, 93:2, eff. July 1, 2005. https://library.partnertax.ai/us-nh/stat/82_17 Source. 1911, 169:18. PL 69:16. RL 83:16. 1950, part 8:18. RSA 82:17. 1973, 544:12, 13. 1975, 439:17. 1983, 318:16, eff. June 30, 1983. https://library.partnertax.ai/us-nh/stat/82_18 Source. 1911, 169:19. PL 69:17. RL 83:17. RSA 82:18. 1973, 544:14, VIII. 1988, 1:10, eff. April 19, 1988. https://library.partnertax.ai/us-nh/stat/82_19 2026-05-25 https://library.partnertax.ai/us-nh/stat/82_20 Source. 1911, 169:22. PL 69:19. RL 83:19. 1950, 5, part 8:19. 1953, 107:2. RSA 82:20. 1973, 544:8. 1975, 439:18. 1983, 469:101. 1987, 178:1. 1991, 163:36. 2005, 93:3. 2010, 60:6, eff. July 1, 2010. 2016, 85:3, 4, eff. July 18, 2016. https://library.partnertax.ai/us-nh/stat/82_21 Source. 1911, 169:20. PL 69:20. RL 83:20. https://library.partnertax.ai/us-nh/stat/82_22 Source. 1911, 169:20. PL 69:21. RL 83:21. 1950, 5, part 8:20. 1953, 107:3. RSA 82:22. 1973, 544:14, IX, eff. Sept. 1, 1985. https://library.partnertax.ai/us-nh/stat/82_23 Source. 1911, 169:23. PL 69:22. RL 83:22. RSA 82:23. 1981, 465:9. 1982, 42:103. 1983, 441:9. 1985, 204:16. https://library.partnertax.ai/us-nh/stat/82_24 Source. 1911, 169:23. PL 69:23. RL 83:23. 1950, 5, part 8:21. RSA 82:24. 1973, 544:8, eff. Sept. 1, 1973. https://library.partnertax.ai/us-nh/stat/82_24-a Source. 1973, 269:1, eff. Aug. 21, 1973. https://library.partnertax.ai/us-nh/stat/82_25 Source. 1868, 18:1. GL 62:1. 1881, 75:1. PS 64:2. PL 69:27. RL 83:27. https://library.partnertax.ai/us-nh/stat/82_25-a Source. 2001, 234:3, eff. Sept. 11, 2001. https://library.partnertax.ai/us-nh/stat/82_26 Source. 1919, 139:1. PL 69:28. RL 83:28. https://library.partnertax.ai/us-nh/stat/82_27 Source. 1919, 139:2. PL 69:29. RL 83:29. 1951, 203:1. RSA 82:27. 1973, 544:8, eff. Sept. 1, 1973. https://library.partnertax.ai/us-nh/stat/82_28 Source. 1919, 139:2. PL 69:30. RL 83:30. 1951, 203:1, eff. Sept. 1, 1951. https://library.partnertax.ai/us-nh/stat/82_29 Source. 1919, 139:2. PL 69:31. RL 83:31. 1951, 203:1, eff. Sept. 1, 1951. https://library.partnertax.ai/us-nh/stat/82_30 Source. 1919, 139:3. PL 69:32. RL 83:32. 1951, 203:1, eff. Sept. 1, 1951. https://library.partnertax.ai/us-nh/stat/82_31 Source. RS 39:5. CS 41:5. GS 57:7. GL 62:7. PS 64:13. 1909, 55:1. PL 69:33. RL 83:33. 1950, 5, part 8:22. RSA 82:31. 1973, 544:8. 1997, 208:10. 1999, 304:4, eff. July 1, 1999. https://library.partnertax.ai/us-nh/stat/82_32 Source. PS 64:14. PL 69:34. RL 83:34. 1950, 5, part 8:23. RSA 82:32. 1973, 544:8. 1997, 208:11, eff. Aug. 17, 1997. https://library.partnertax.ai/us-nh/stat/82_33 Source. RS 39:5. CS 41:5. 1853, 1415:1. GS 57:8. GL 62:8. PS 64:15. PL 69:35. RL 83:35. RSA 82:33. 1997, 208:11, eff. Aug. 17, 1997. https://library.partnertax.ai/us-nh/stat/82_34 2026-05-25 https://library.partnertax.ai/us-nh/stat/82_35 2026-05-25 https://library.partnertax.ai/us-nh/stat/82_36 Source. 1911, 169:21. PL 69:24. RL 83:24. RSA 82:36. 1973, 544:8. 1990, 9:6, eff. Mar. 31, 1990. https://library.partnertax.ai/us-nh/stat/82_37 Source. 1911, 169:24. PL 69:25. RL 83:25. RSA 82:37. 1990, 9:7, eff. Mar. 31, 1990. https://library.partnertax.ai/us-nh/stat/82_38 Source. 1965, 251:1, eff. April 1, 1966. https://library.partnertax.ai/us-nh/stat/82-A_1 Source. 1990, 9:8. 2002, 219:1, eff. July 1, 2002. 2012, 279:4, eff. June 21, 2012. 2019, 346:252, eff. Jan. 1, 2020. https://library.partnertax.ai/us-nh/stat/82-A_2 Source. 1990, 9:8; 101:2, 6. 1997, 351:35, 36. 2002, 219:2-4. 2004, 111:1-4. 2005, 190:1, eff. July 1, 2005. 2012, 279:5-7, eff. June 21, 2012. 2019, 346:253-255, eff. Jan. 1, 2020. https://library.partnertax.ai/us-nh/stat/82-A_3 Source. 1990, 9:8. 2001, 158:25. 2003, 319:39, eff. July 1, 2003. https://library.partnertax.ai/us-nh/stat/82-A_4 Source. 1990, 9:8; 101:3. 2001, 158:26. 2002, 219:5. 2003, 319:39. 2004, 111:5, eff. July 1, 2004. 2019, 346:256, eff. Jan. 1, 2020. https://library.partnertax.ai/us-nh/stat/82-A_4-a Source. 1997, 351:37, eff. July 1, 1997. https://library.partnertax.ai/us-nh/stat/82-A_4-b Source. 2002, 219:6, eff. July 1, 2002. https://library.partnertax.ai/us-nh/stat/82-A_4-c Source. 2004, 111:6, eff. July 1, 2004. https://library.partnertax.ai/us-nh/stat/82-A_4-d Source. 2019, 346:257, eff. Jan. 1, 2020. https://library.partnertax.ai/us-nh/stat/82-A_4-e Source. 2019, 346:257, eff. Jan. 1, 2020. https://library.partnertax.ai/us-nh/stat/82-A_5 2026-05-25 https://library.partnertax.ai/us-nh/stat/82-A_6 Source. 1990, 9:8, eff. April 1, 1990. https://library.partnertax.ai/us-nh/stat/82-A_7 Source. 1990, 9:8; 101:4. https://library.partnertax.ai/us-nh/stat/82-A_8 Source. 1990, 9:8, eff. April 1, 1990. https://library.partnertax.ai/us-nh/stat/82-A_9 Source. 1990, 9:8, eff. April 1, 1990. https://library.partnertax.ai/us-nh/stat/82-A_10 2026-05-25 https://library.partnertax.ai/us-nh/stat/82-A_11 Source. 1990, 9:8, eff. April 1, 1990. https://library.partnertax.ai/us-nh/stat/82-A_11-a Source. 2005, 251:2. 2008, 361:14, eff. July 11, 2008. https://library.partnertax.ai/us-nh/stat/82-A_12 2026-05-25 https://library.partnertax.ai/us-nh/stat/82-A_13 2026-05-25 https://library.partnertax.ai/us-nh/stat/82-A_14 Source. 1990, 9:8. 1991, 163:37, eff. May 27, 1991. https://library.partnertax.ai/us-nh/stat/82-A_15 Source. 1990, 9:8. 1991, 163:43, XXXVII; 362:4. 2005, 251:3, eff. July 14, 2005. https://library.partnertax.ai/us-nh/stat/82-A_16 2026-05-25 https://library.partnertax.ai/us-nh/stat/82-A_16-a Source. 2005, 251:4. 2008, 361:14, eff. July 11, 2008. https://library.partnertax.ai/us-nh/stat/82-A_17 Source. 1990, 9:8, eff. April 1, 1990. https://library.partnertax.ai/us-nh/stat/85_1 Source. RS 48:1. CS 51:1. GS 59:1. GL 66:1. PS 66:1. PL 71:1. RL 86:1. 1999, 17:36; 338:7, eff. Nov. 3, 1999. https://library.partnertax.ai/us-nh/stat/85_2 Source. RS 48:2. CS 51:2. GS 59:2. GL 66:2. PS 66:2. PL 71:2. RL 86:2. https://library.partnertax.ai/us-nh/stat/85_3 Source. RS 48:3. CS 51:3. GS 59:3. GL 66:3. PS 66:3. PL 71:3. RL 86:3. https://library.partnertax.ai/us-nh/stat/85_4 Source. RS 48:4. CS 51:4. GS 59:4. GL 66:4. PS 66:4. PL 71:4. RL 86:4. https://library.partnertax.ai/us-nh/stat/85_5 Source. RS 48:5. CS 51:5. GS 59:5. GL 66:5. PS 66:5. PL 71:5. RL 86:5. https://library.partnertax.ai/us-nh/stat/85_6 Source. RS 48:6. CS 51:6. GS 59:6. GL 66:6. PS 66:6. PL 71:6. RL 86:6. https://library.partnertax.ai/us-nh/stat/85_7 Source. RS 48:7. CS 51:7. GS 59:7. GL 66:7. PS 66:7. PL 71:7. RL 86:7. https://library.partnertax.ai/us-nh/stat/85_8 Source. RS 48:8. CS 51:8. GS 59:8. GL 66:8. PS 66:8. PL 71:8. RL 86:8. https://library.partnertax.ai/us-nh/stat/85_9 Source. RS 48:9. CS 51:9. GS 59:9. GL 66:9. PS 66:9. PL 71:9. RL 86:9. https://library.partnertax.ai/us-nh/stat/85_10 Source. RS 48:10. CS 51:10. GS 59:10. GL 66:10. PS 66:10. PL 71:10. RL 86:10. https://library.partnertax.ai/us-nh/stat/85_11 Source. RS 48:11. CS 51:11. GS 59:11. GL 66:11. PS 66:11. PL 71:11. RL 86:11. https://library.partnertax.ai/us-nh/stat/85_12 Source. RS 48:12. CS 51:12. GS 59:12. GL 66:12. PS 66:12. PL 71:12. RL 86:12. https://library.partnertax.ai/us-nh/stat/85_13 Source. RS 48:13. CS 51:13. GS 59:13. GL 66:13. PS 66:13. PL 71:13. RL 86:13. https://library.partnertax.ai/us-nh/stat/85_14 Source. RS 48:14. CS 51:14. GS 59:14. GL 66:14. PS 66:14. PL 71:14. RL 86:14. https://library.partnertax.ai/us-nh/stat/85_15 Source. RS 48:15. CS 51:15. GS 59:15. GL 66:15. PS 66:15. PL 71:15. RL 86:15. https://library.partnertax.ai/us-nh/stat/85_16 Source. RS 48:17. CS 51:17. GS 59:17. GL 66:17. PS 66:17. PL 71:16. RL 86:16. https://library.partnertax.ai/us-nh/stat/85_17 Source. RS 48:16. CS 51:16. GS 59:16. GL 66:16. PS 66:16. PL 71:17. RL 86:17. https://library.partnertax.ai/us-nh/stat/87_1 Source. 1931, 125:1. RL 88:1. RSA 87:1. 1955, 72:1. 1967, 110:1. 1995, 246:1. 2002, 232:3, eff. Jan. 1, 2003. https://library.partnertax.ai/us-nh/stat/87_2 Source. 1931, 125:1. RL 88:2. 1950, 5, part 8, 49:2. RSA 87:2. 1975, 439:26. 1983, 441:13. 1991, 348:9, eff. July 31, 1991. https://library.partnertax.ai/us-nh/stat/87_3 Source. 1931, 125:1. RL 88:5. 1950, 5, part 8, 49:2. 1975, 439:26, eff. July 1, 1975. https://library.partnertax.ai/us-nh/stat/87_4 Source. 1931, 125:1. RL 88:3. https://library.partnertax.ai/us-nh/stat/87_5 Source. 1931, 125:1. RL 88:4. https://library.partnertax.ai/us-nh/stat/87_6 Source. 1931, 125:1. RL 88:6. 1950, 5, part 8, 49:2. RSA 87:6. 1975, 439:26. 1991, 348:10. 1995, 246:2, eff. Aug. 18, 1995. https://library.partnertax.ai/us-nh/stat/87_7 Source. 1931, 125:1. RL 88:7. https://library.partnertax.ai/us-nh/stat/87_8 2026-05-25 https://library.partnertax.ai/us-nh/stat/87_9 Source. 1931, 125:1. RL 88:9. RSA 87:9. 1995, 246:3, eff. Aug. 18, 1995. https://library.partnertax.ai/us-nh/stat/87_10 Source. 1931, 125:1. RL 88:10. 1950, 5, part 8, 49:2. RSA 87:10. 1973, 544:10. 1975, 439:26. 1991, 348:11. 1995, 246:4, eff. Aug. 18, 1995. https://library.partnertax.ai/us-nh/stat/87_11 Source. 1931, 125:1. RL 88:11. https://library.partnertax.ai/us-nh/stat/87_12 2026-05-25 https://library.partnertax.ai/us-nh/stat/87_13 Source. 1931, 125:1. RL 88:13. 1953, 169:3, eff. July 1, 1953. https://library.partnertax.ai/us-nh/stat/87_14 Source. 2002, 232:1, eff. Jan. 1, 2003. https://library.partnertax.ai/us-nh/stat/87_15 Source. 2002, 232:1, eff. Jan. 1, 2003. https://library.partnertax.ai/us-nh/stat/87_16 Source. 2002, 232:1, eff. Jan. 1, 2003. https://library.partnertax.ai/us-nh/stat/87_17 Source. 2002, 232:1, eff. Jan. 1, 2003. https://library.partnertax.ai/us-nh/stat/87_18 Source. 2002, 232:1, eff. Jan. 1, 2003. https://library.partnertax.ai/us-nh/stat/87_19 Source. 2002, 232:1, eff. Jan. 1, 2003. https://library.partnertax.ai/us-nh/stat/87_20 Source. 2002, 232:1, eff. Jan. 1, 2003. https://library.partnertax.ai/us-nh/stat/87_21 Source. 2002, 232:1. 2011, 88:20, eff. July 1, 2011. https://library.partnertax.ai/us-nh/stat/87_22 Source. 2002, 232:1. 2011, 88:20, eff. July 1, 2011. https://library.partnertax.ai/us-nh/stat/87_23 Source. 2002, 232:1, eff. Jan. 1, 2003. https://library.partnertax.ai/us-nh/stat/87_24 Source. 2002, 232:1, eff. Jan. 1, 2003. https://library.partnertax.ai/us-nh/stat/87_25 Source. 2002, 232:1, eff. Jan. 1, 2003. https://library.partnertax.ai/us-nh/stat/87_26 Source. 2002, 232:1. 2011, 88:20, eff. July 1, 2011. https://library.partnertax.ai/us-nh/stat/87_27 Source. 2002, 232:1, eff. Jan. 1, 2003. https://library.partnertax.ai/us-nh/stat/87_28 Source. 2002, 232:1, eff. Jan. 1, 2003. https://library.partnertax.ai/us-nh/stat/87_29 Source. 2002, 232:1, eff. Jan. 1, 2003. https://library.partnertax.ai/us-nh/stat/87_30 Source. 2002, 232:1, eff. Jan. 1, 2003. https://library.partnertax.ai/us-nh/stat/87_31 Source. 2002, 232:1, eff. Jan. 1, 2003. https://library.partnertax.ai/us-nh/stat/87_32 Source. 2002, 232:1, eff. Jan. 1, 2003. https://library.partnertax.ai/us-nh/stat/87_33 Source. 2002, 232:1, eff. Jan. 1, 2003. https://library.partnertax.ai/us-nh/stat/87_34 Source. 2002, 232:1, eff. Jan. 1, 2003. https://library.partnertax.ai/us-nh/stat/87_35 Source. 2002, 232:1, eff. Jan. 1, 2003. https://library.partnertax.ai/us-nh/stat/87_36 Source. 2002, 232:1, eff. Jan. 1, 2003. https://library.partnertax.ai/us-nh/stat/87_37 Source. 2002, 232:1, eff. Jan. 1, 2003. https://library.partnertax.ai/us-nh/stat/90_1 Source. 1949, 21:1, par. 1. 1950, 5, part 8, 49:2. 1973, 544:8, eff. Sept. 1, 1973. https://library.partnertax.ai/us-nh/stat/90_2 Source. 1949, 21:1, par. 2, eff. Feb. 17, 1949. https://library.partnertax.ai/us-nh/stat/90_3 Source. 1949, 21:1, par. 3. 1950, 5, part 8, 49:2. RSA 90:3. 1973, 544:10. 1975, 439:26, eff. July 1, 1975. https://library.partnertax.ai/us-nh/stat/90_4 Source. 1949, 21:1, par. 4. 1950, 5, part 8, 49:2. 1973, 544:10. 1975, 439:26, eff. July 1, 1975. https://library.partnertax.ai/us-nh/stat/90_5 Source. 1949, 21:1, par. 5, eff. Feb. 17, 1949. https://library.partnertax.ai/us-nh/stat/90_6 Source. 1949, 21:1, par. 6, eff. Feb. 17, 1949.