TITLE V
TAXATION

CHAPTER 77
TAXATION OF INCOMES

Section 77:4-g


[RSA 77:4-g repealed by 2021, 91:99, II, effective January 1, 2025.]
    77:4-g Dividend. – Excess compensation determined by audit of the department shall not be considered a dividend under this chapter unless such determination is accepted by the Internal Revenue Service.

Source. 2011, 207:4, eff. June 25, 2011.