[RSA 77:14-b repealed by 2021, 91:99, II, effective January 1, 2025.] 77:14-b Partners and Members. – The tax shall be assessed on such a partnership or limited liability company by the name under which it does business, and the partners or members shall not be taxed with respect to the taxable income derived by them from such a partnership or limited liability company. Source. 2010, Sp. Sess., 1:52, eff. July 1, 2010.
New Hampshire Legal Code