N.H. Rev. Stat. § 77:14-b

Current through Chapter 176 of the 2024 Legislative Session (excluding Chapters 96 through 142)

Section 77:14-b - [Repealed effective 1/1/2025] Partners and Members

The tax shall be assessed on such a partnership or limited liability company by the name under which it does business, and the partners or members shall not be taxed with respect to the taxable income derived by them from such a partnership or limited liability company.

RSA 77:14-b

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Repealed by 2021 , 91: 99, eff. 1/1/2025, applicable to taxable periods beginning 1/1/2025.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