Section 77-B:5 Credit for Taxes Withheld.
Income upon which any tax is required to be withheld at its source under RSA 77-B:10-16 shall be included in the return of the recipient of such income, but any amount of tax so withheld shall be credited against the amount of income tax as computed in such return.
Source. 1970, 20:1, eff. July 1, 1970.