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New Hampshire · Through 2025 regular legislative session, or December 2025

RSA 73:1: Residents.

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Where this section sits in the code
  1. Title V: TAXATION
  2. Chapter 73: PERSONS AND PROPERTY, WHERE AND TO WHOM TAXED

Every person shall be taxed in the town in which he is an inhabitant or resident on April 1, for his resident tax and estate, except in cases otherwise provided by law.

Collected 2026-09-05T12:39:22Z. Source file · JSON

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