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New Hampshire RSA — Title V (Taxation)

RSA 72:1

Persons Liable. –

Official textgencourt.state.nh.us

On April 1 a tax of $10, to be known as the "resident tax," shall be assessed on every inhabitant of the state from 18 to 65 years of age whether a citizen of the United States or an alien, except assisted persons, insane persons, the surviving spouse of any veteran who served in the armed forces of the United States in any wars, conflicts or armed conflicts in which it has been engaged, the surviving spouse of any citizen who served in the armed forces of any country allied with the United States in any of the wars, conflicts or armed conflicts as defined in RSA 72:28 and RSA 72:32, and others exempt by special provisions of law. The exception provided for a surviving spouse under this section shall be in the form of a tax credit to be deducted from the surviving spouse's tax bill. Any person, unless otherwise exempted by this section, who becomes an inhabitant of the state after April 1 and prior to December 1 of any year shall be assessed the resident tax.

Last amended: 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.

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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  2. 72:1-a · Repealed by 1967, 206:3, eff.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  6. 72:2 · Repealed by 1971, 476:2, eff.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  7. 72:3 · Repealed by 1977, 588:12, eff.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  9. 72:4 · Repealed by 1969, 136:1, eff.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  15. 72:6-a · Repealed by 1995, 137:9, eff.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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