New Hampshire § 12-N-1 - Section 12-N:1 Prohibition on Certain Reciprocity Agreements With Other States.
Full text of New Hampshire New Hampshire Revised Statutes Annotated § 12-N-1 — Section 12-N:1 Prohibition on Certain Reciprocity Agreements With Other States., with citation guidance and answers to common questions.
§ 12-N-1. Section 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: official New Hampshire text · Last verified 2026-08-27
Frequently Asked Questions About New Hampshire § 12-N-1
What does New Hampshire Revised Statutes Annotated § 12-N-1 cover?
Section 12-N-1 ("Section 12-N:1 Prohibition on Certain Reciprocity Agreements With Other States.") is part of the New Hampshire Revised Statutes Annotated, the codified statutory law of New Hampshire. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Hampshire § 12-N-1?
A common citation format is "New Hampshire Revised Statutes Annotated § 12-N-1" (New Hampshire). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Hampshire law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Hampshire official source linked on this page or consult a licensed New Hampshire attorney.
How does New Hampshire § 12-N-1 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Hampshire can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Hampshire.