§ 77.1

[RSA 77:1 repealed by 2021, 91:99, II, effective January 1, 2025.] 77:1 Rate. – I. The annual tax upon incomes shall be levied at the rate of 5 percent for all taxable periods ending before December 31, 2023. II. The annual tax upon incomes shall be levied at the rate of 4 percent for all taxable periods ending on or after December 31, 2023. III. The annual tax upon incomes shall be levied at the rate of 3 percent for all taxable periods ending on or after December 31, 2024. Source. 1923, 65:1. PL 65:1. RL 78:1. RSA 77:1. 1955, 309:1. 1977, 561:1, eff. July 1, 1977. 2021, 91:89, eff. Jan. 1, 2022. 2023, 79:85, eff. July 1, 2023.