New Hampshire Revised Statutes
Title 78-A - Tax on Meals and Rooms
Section 78-A:1 - Title.

New Hampshire Revised Statutes

Title V - Taxation

Title 78-A - Tax on Meals and Rooms

Section 78-A:1 - Title.

Section 78-A:2 - Administration; Rules; Questions of Law.

Section 78-A:3 - Definitions.

Section 78-A:4 - Meals and Rentals Licenses Required; Penalty.

Section 78-A:4-a - Advertisements of Short-Term Rentals.

Section 78-A:5 - Suspension and Revocation of Licenses; Appeal.

Section 78-A:6 - Imposition of Tax.

Section 78-A:6-a - Exception to Tax; Gratuity Charges.

Section 78-A:6-b - Exception to Tax; Auxiliary Charges.

Section 78-A:6-c - Exception to Tax; Meals.

Section 78-A:6-d - Exception to Tax; Occupancy.

Section 78-A:7 - Collection of Tax.

Section 78-A:8 - Returns and Payment.

Section 78-A:8-b - Surety Bonds.

Section 78-A:9 - Returns; Special, Optional, and Extensions.

Section 78-A:11 - Assessment of Additional Tax.

Section 78-A:13 - Appeals.

Section 78-A:15 - Notices.

Section 78-A:18 - Violations.

Section 78-A:19 - Records; Inspection.

Section 78-A:20 - Taxes as Personal Debt to State.

Section 78-A:21 - Taxes as Property Lien.

Section 78-A:24 - Expenses.

Section 78-A:25 - Population Figures.

Section 78-A:26 - Disposition of Revenue.