Income accumulated in an employee benefit plan, as defined by the Employment Retirement Income Security Act of 1974, section 3, 29 United States Code § 1002(3), as amended, or in a trust comprising a part of such a plan, shall not be subject to taxation under RSA 77:1.
RSA 77:11
1923, 65:8. PL 65 :11. RL 78:11. RSA 77:11. 1981, 314:5. 1982, 42:67. 2010, 324 : 5 , eff. Jan. 1, 2011.