Section 100-A:2-b Marriage.

RSA 457 shall not apply to this chapter to the extent that such application will violate the Internal Revenue Code of 1986, as amended, or other federal law.

Source. 2008, 347:1, eff. Jan. 1, 2008 at 12:01 a.m. 2009, 59:7, eff. Jan. 1, 2010.