Laws › Title I: The State and Its Government

RSA 12-N

Chapter 12-N: Prohibition on Certain Reciprocity Agreements with Other States

The text as the General Court's table holds it. Includes changes through 2026; 2027 laws not yet included. Taken from the General Court's database on October 19, 2026. The official text on gc.nh.gov.

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“Chapter 12-N: Prohibition on Certain Reciprocity Agreements with Other States.” Granite Record, https://graniterecord.org/laws/12-n. Accessed 19 Oct. 2026.
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Granite Record. (n.d.). Chapter 12-N: Prohibition on Certain Reciprocity Agreements with Other States. Retrieved 19 Oct. 2026, from https://graniterecord.org/laws/12-n
Chicago
Granite Record. “Chapter 12-N: Prohibition on Certain Reciprocity Agreements with Other States.” Accessed 19 Oct. 2026. https://graniterecord.org/laws/12-n.
BibTeX
@misc{laws-12-n, title = {Chapter 12-N: Prohibition on Certain Reciprocity Agreements with Other States}, howpublished = {Granite Record}, url = {https://graniterecord.org/laws/12-n}, note = {Accessed 19 Oct. 2026} }

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

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.

Source. 2012, 268:1, eff. Jan. 1, 2013.

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