TITLE V
TAXATION

CHAPTER 77
TAXATION OF INCOMES

Section 77:23


[RSA 77:23 repealed by 2021, 91:99, II, effective January 1, 2025.]
    77:23 To Whom Payable. – All taxes assessed hereunder shall be paid to the commissioner of revenue administration by the taxpayer.

Source. 1923, 65:16. PL 65:24. RL 78:25. 1950, 5, part 8:11. RSA 77:23. 1973, 544:8, eff. Sept. 1, 1973.