Section 77:3 - [Repealed effective 1/1/2025] Who TaxableI. Taxable income is that income received from interest and dividends during the tax year prior to the assessment date by:(a) Individuals who are inhabitants or residents of this state for any part of the taxable year whose gross interest and dividend income from all sources, including income from a qualified investment company pursuant to RSA 77:4, V, exceeds $2,400 during that taxable period.(b) Partnerships, limited liability companies, and associations, the beneficial interest in which is not represented by transferable shares, whose gross interest and dividend income from all sources exceeds $2,400 during the taxable year, but not including a qualified investment company as defined in RSA 77-A:1, XXI, or a trust comprising a part of an employee benefit plan, as defined in the Employee Retirement Income Security Act of 1974, section 3.(c) Executors deriving their appointment from a court of this state whose gross interest and dividend income from all sources exceeds $2,400 during the taxable year.II. No person shall be subject to tax under RSA 77 solely due to its holding an ownership interest in a qualified investment company as defined in RSA 77-A:1, XXI.Amended by 2023, 79:88, eff. 7/1/2023.Amended by 2023, 79:87, eff. 7/1/2023.Repealed by 2021 , 91: 99, eff. 1/1/2025, applicable to taxable periods beginning 1/1/2025.Amended by 2012 , 286: 3, eff. 6/27/2012.1923, 65:2. PL 65 :2. 1931, 35:1. RL 78:2. RSA 77:3. 1981, 314:1. 1982, 42:65. 1991, 67:7. 1993, 313:2. 1995, 188:2. 2004, 143 : 1 . 2009, 144 : 276 . 2010, Sp. Sess., 1:50, eff. July 1, 2010. 2012, 286 : 3 , eff. June 27, 2012.