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N.H. Rev. Stat. Ann. § 100-A:2-b

Marriage

Source. 2008, 347:1. 2009, 59:7, eff

RSA 457 shall not apply to this chapter to the extent that such application will violate the Internal Revenue Code of 1986, as amended, or other federal law.

Official source: New Hampshire General Court. Reproduced from public-domain New Hampshire statutes; confirm against the official source for the current text. Not legal advice.