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N.H. Rev. Stat. Ann. § 76:13-a

Resident Tax Penalty

Source. 1969, 206:2. 1971, 476:9, eff

There shall be added to any resident tax not paid in full on or before December 1 following the assessment of the resident tax the sum of $1 which shall be collected with the tax as incident thereto.

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.