[RSA 77:7 repealed by 2021, 91:99, II, effective January 1, 2025.] 77:7 Capital Distribution. – No distribution of capital, whether in liquidation or otherwise, shall be taxable as income, but accumulated profits shall not be regarded as capital. Source. 1923, 65:4. PL 65:6. RL 78:6.
New Hampshire Legal Code