Supreme Court of New Hampshire July 3, 1984, No. 83-424 (Jacobs v. Price)

lead-opinion

Batchelder, J.

This interlocutory transfer from the Superior Court (Flynn, J.) pursuant to Supreme Court Rule 9 presents the following question:

“Are the net proceeds from the disposition by an individual of agricultural land development rights to the State of New Hampshire pursuant to RSA Chapter 36-D taxable pursuant to the Business Profits Tax Act, RSA Chapter 77-A?