Title V of the New Hampshire Revised Statutes Annotated

New Hampshire Revised Statutes Annotated

The New Hampshire Revised Statutes Annotated forms the codified law of the state subordinate to the New Hampshire State Constitution.-History:The RSA is a set of law books published by Thomson West...

 is the state of New Hampshire's laws regarding taxation of its citizens on a state level. The laws cannot be more lax than Federal code

United States Code

The Code of Laws of the United States of America is a compilation and codification of the general and permanent federal laws of the United States...

, and is presumed as de facto

De facto

De facto is a Latin expression that means "concerning fact." In law, it often means "in practice but not necessarily ordained by law" or "in practice or actuality, but not officially established." It is commonly used in contrast to de jure when referring to matters of law, governance, or...

 at the local level unless more specific, non-conflicting laws are in place.

Chapter 71:The Tax Commission

The New Hampshire Tax Commission was the former tax gathering body of the state, as under RSA 71, but this was repealed and split into RSA 71A: The Board Of Revenue Administration, which was also later repealed/dissolved, and RSA 71B: The Board of Tax and Land Appeals