TITLE XXIV GAMES, AMUSEMENTS, AND ATHLETIC EXHIBITIONS
CHAPTER 284 HORSE AND DOG RACING
Lottery
Section 284:21-m
284:21-m Special Taxes. –
If the governor and council so authorize, the lottery commission may add to the selling price authorized under RSA 284:21-i an amount not in excess of the amount of any tax levied against the proceeds in the hands of said commission, and the commission may pay such taxes out of such proceeds, but only under protest. In paying any such tax the commission is instructed to assert with its protest, in addition to such other reasons as it may deem appropriate, the contention of the state of New Hampshire that taxes may not lawfully be imposed upon the type of state revenue raising measures for educational purposes as is represented by the provisions of this subdivision.
Source. 1963, 200:4. 2004, 97:8, eff. July 10, 2004.