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New Hampshire RSA — Title V (Taxation)

RSA 72:1-c

Optional Collection of Resident Tax. –

Official textgencourt.state.nh.us

I. Notwithstanding any other provision of law, any town or city by majority vote of the legislative body may elect not to assess, levy and collect a resident tax. All municipalities which elect not to assess, levy or collect said resident tax shall be exempt from all provisions of law relating to it. The provisions of RSA 261:71 and 261:72 shall not apply to residents of municipalities not so assessing, levying or collecting the resident tax.
II. The legislative body of any town or city may adopt the provisions of paragraph I by approving the following question: "Shall we adopt the provisions of RSA 72:1-c which authorize any town or city to elect not to assess, levy and collect a resident tax?" If a majority of those voting on the question vote "Yes", RSA 72:1-c shall apply within the town or city on April 1 following the approval of the question. Any town or city may rescind the provisions of RSA 72:1-c in the same manner, except the word "adopt" shall be changed to "rescind" in the question.

Last amended: Source. 1986, 40:1. 2003, 112:1, eff. Aug. 5, 2003.

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In this chapter (40 sections)
  1. 72:1 · Persons Liable. –
  2. 72:1-a · Repealed by 1967, 206:3, eff. Aug. 18, 1967. –
  3. 72:1-b · Notice of Exemption. –
  4. 72:1-c · Optional Collection of Resident Tax. –
  5. 72:1-d · Definitions. –
  6. 72:2 · Repealed by 1971, 476:2, eff. July 10, 1971. –
  7. 72:3 · Repealed by 1977, 588:12, eff. Sept. 16, 1977. –
  8. 72:3-a · Members of the Armed Forces. –
  9. 72:4 · Repealed by 1969, 136:1, eff. July 12, 1969. –
  10. 72:5 · Liability of Husband. –
  11. 72:5-a · Distribution of Resident Taxes. –
  12. 72:5-b · Compensation of Collector. –
  13. 72:5-c · Application. –
  14. 72:6 · Real Estate. –
  15. 72:6-a · Repealed by 1995, 137:9, eff. May 24, 1995. –
  16. 72:7 · Buildings, Etc. –
  17. 72:7-a · Manufactured Housing. –
  18. 72:7-b · Manufactured Housing. –
  19. 72:7-c · Exemption; Radio Towers, Antennas and Related Structures. –
  20. 72:7-d · Exemption; Recreational Vehicles. –
  21. 72:8 · Electric Plants and Pipe Lines. –
  22. 72:8-a · Telecommunications Poles and Conduits. –
  23. 72:8-b · Repealed by 1998, 304:5, eff. July 1, 2010. –
  24. 72:8-c · Valuation of Telecommunications Poles and Conduits;…
  25. 72:8-d · Valuation of Electric, Gas, and Water Utility Company…
  26. 72:8-e · Recovery of Taxes by Electric, Gas and Water Utility…
  27. 72:8-f · Repealed by 2025, 266:3, VI, eff. Aug. 1, 2025. –
  28. 72:9 · Where Taxable. –
  29. 72:10 · Limitation. –
  30. 72:11 · Water Works; Flood Control. –
  31. 72:11-a · Water Works, Flood Control, Additional Provisions. –
  32. 72:12 · Public Utilities. –
  33. 72:12-a · Water and Air Pollution Control Facilities. –
  34. 72:12-b · Facilities Previously Exempted. –
  35. 72:12-c · Exemption. –
  36. 72:12-d · Exemption. –
  37. 72:12-e · Repealed by 2018, 238:2, eff. Nov. 1, 2018. –
  38. 72:13 · Mines, Sand, Gravel, Loam, or Other Similar Substances. –
  39. 72:14 · Repealed by 1972, 3:1, eff. April 30, 1972. –
  40. 72:15 · Repealed by 1981, 248:1, I, eff. April 1, 1981. –
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