Statutes, codes, and regulations
New Hampshire Revised Statutes
Title 5 - TAXATION
Chapter 77 - [Repealed effective 1/1/2025] TAXATION OF INCOMES
Section 77:14-c - [Repealed effective 1/1/2025] Members of Partnership or Limited Liability Company Outside the State

N.H. Rev. Stat. § 77:14-c

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Current through Chapter 381 of the 2024 Legislative Session
Section 77:14-c - [Repealed effective 1/1/2025] Members of Partnership or Limited Liability Company Outside the State

An inhabitant of this state who is a member of a partnership or limited liability company having no usual place of business in this state, who receives income from such partnership or limited liability company derived from such a source that it would be taxable if received directly from such source by such partner or member, shall as to such income be subject to the taxes imposed by this chapter.

RSA 77:14-c

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Repealed by 2021 , 91: 99, eff. 1/1/2025, applicable to taxable periods beginning 1/1/2025.

2010, Sp. Sess., 1:52, eff. July 1, 2010.