TITLE V
TAXATION

CHAPTER 72
PERSONS AND PROPERTY LIABLE TO TAXATION

Resident Taxes

Section 72:5

    72:5 Liability of Husband. – A husband shall be liable for the payment of his wife's resident tax if, when it was assessed, they were living together as man and wife.

Source. 1939, 56:1. RL 73:6. RSA 72:5. 1971, 476:3, eff. July 10, 1971.