N.H. Rev. Stat. § 77:4-c

Current through Chapter 94 of the 2024 Legislative Session

Section 77:4-c - [Repealed effective 1/1/2025] Sale or Exchange of Transferable Shares Not Taxable

No provision of RSA 77:4 or RSA 77:7 shall be construed to include within any class of property otherwise taxable as income, any amount received from the sale, exchange or transfer of either a share of corporate stock or any other transferable share under this chapter, whether by way of liquidation, redemption or otherwise, and irrespective of the identity of the parties to the sale, exchange or transfer.

RSA 77:4-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Repealed by 2021 , 91: 99, eff. 1/1/2025, applicable to taxable periods beginning 1/1/2025.

1988, 232:7, eff. June 29, 1988.