Section 77:23 To Whom Payable.

All taxes assessed hereunder shall be paid to the commissioner of revenue administration by the taxpayer.

Source. 1923, 65:16. PL 65:24. RL 78:25. 1950, 5, part 8:11. RSA 77:23. 1973, 544:8, eff. Sept. 1, 1973.