{"data":{"id":"us-nh/rsa-72-5","jurisdiction":"us-nh","citation":"RSA 72:5","heading":"Liability of Husband.","body":"A husband shall be liable for the payment of his wife's resident tax if, when it was assessed, they were living together as man and wife.","path":["Title V: TAXATION","Chapter 72: PERSONS AND PROPERTY LIABLE TO TAXATION","Resident Taxes"],"source_url":"https://gc.nh.gov/rsa/html/V/72/72-5.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:38:49Z","sha256":"0b685cd5916dcad2cb99f2a4ab1646be3e4f64b9372eb3f72602e6fc85880660","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-72-4","next":"us-nh/rsa-72-5-a"},"notice":"GroundRules: Original legal text. Not legal advice."}