72:31 Husband and Wife. – A husband and wife, each qualifying for a tax credit, shall each be granted a tax credit upon their residential real estate as provided under RSA 72:28, I or II, or RSA 72:28-b. Source. 1947, 240:1, par. 29-b. RSA 72:31. 1955, 289:3. 1967, 219:5. 1991, 70:14. 2003, 299:5, eff. April 1, 2003. 2016, 217:4, eff. Aug. 8, 2016.
New Hampshire Legal Code