New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 900 - INTEREST AND DIVIDENDS TAX
Part Rev 904 - EXEMPTIONS
Section Rev 904.01 - Part-Year Returns
Universal Citation: NH Admin Rules Rev 904.01
Current through Register No. 12, March 21, 2024
When a taxpayer is a resident of New Hampshire for less than a full 12 month period, the taxpayer shall:
(a) Determine their taxable income, based on the total amount of interest and dividend income received for the entire tax year; and
(b) Be entitled to full exemption amounts provided by RSA 77:5.
#1814, eff 9-20-8l; ss by #2228, eff 12-28-82; ss by #2881, eff 10-19-84; ss by #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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