TITLE V
TAXATION

CHAPTER 77
TAXATION OF INCOMES

Section 77:1

    77:1 Rate. – The annual tax upon incomes shall be levied at the rate of 5 percent.

Source. 1923, 65:1. PL 65:1. RL 78:1. RSA 77:1. 1955, 309:1. 1977, 561:1, eff. July 1, 1977.