§ 77-4-c

[RSA 77:4-c repealed by 2021, 91:99, II, effective January 1, 2025.] 77:4-c Sale or Exchange of Transferable Shares Not Taxable. – No provision of RSA 77:4 or RSA 77:7 shall be construed to include within any class of property otherwise taxable as income, any amount received from the sale, exchange or transfer of either a share of corporate stock or any other transferable share under this chapter, whether by way of liquidation, redemption or otherwise, and irrespective of the identity of the parties to the sale, exchange or transfer. Source. 1988, 232:7, eff. June 29, 1988.