{"data":{"id":"us-nh/rsa-73-1","jurisdiction":"us-nh","citation":"RSA 73:1","heading":"Residents.","body":"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.","path":["Title V: TAXATION","Chapter 73: PERSONS AND PROPERTY, WHERE AND TO WHOM TAXED"],"source_url":"https://gc.nh.gov/rsa/html/V/73/73-1.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:39:22Z","sha256":"b45fa3ec63774f5ef38b0e207db97a4079f042a9c2b937459b50f3eb9fa432d1","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-72-b-18","next":"us-nh/rsa-73-2"},"notice":"GroundRules: Original legal text. Not legal advice."}