New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 900 - INTEREST AND DIVIDENDS TAX
Part Rev 903 - INCLUSIONS AND EXCLUSIONS TO INCOME
Section Rev 903.02 - Mutual Fund Dividends

Universal Citation: NH Admin Rules Rev 903.02

Current through Register No. 12, March 21, 2024

The automatic reinvestment of mutual fund dividends shall:

(a) Not be considered a stock dividend; and

(b) Be fully taxable in the year credited to the shareholder's account.

#4557, eff 12-28-88; ss by #5947, eff 12-29-94; ss by #6321, eff 8-22-96; ss by #8137, eff 8-10-04; ss by #10211, eff 10-24-12

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