N.H. Rev. Stat. § 12-N:1

This is the official text of N.H. Rev. Stat. § 12-N:1, part of New Hampshire’s Rev. Stat — part of the compiled statutory law of New Hampshire, published by the state as "Rev. Stat." Browse the sections below, each linked to its official government source.

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12-N:1 Prohibition on Certain Reciprocity Agreements With Other States.

Official statutory text

The state of New Hampshire is prohibited from entering into or enforcing reciprocal agreements with other states to deny rights and privileges for nonpayment of taxes owed to another state; provided, that this prohibition shall not apply to the following multi-jurisdictional reciprocal agreements and related taxes and fees: I. The international fuel tax agreement authorized pursuant to RSA 260:65-b. II. The international registration plan authorized pursuant to RSA 260:73. III. The Uniform Carrier Registration System as authorized by section 4305 of the federal Unified Carrier Registration Act of 2005, 49 U.S.C. section 14504a, as amended pursuant to RSA 21-P:4, XIV. IV. The toll violation enforcement reciprocity agreement, adopted by memorandum of agreement between New Hampshire, Maine, and Massachusetts, and other agreements related to collection of toll revenue or related fees between New Hampshire and other states.

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.