New Hampshire Revised Statutes
Title V - Taxation

Section 72:34-a - Appeal From Refusal to Grant Exemption, Deferral, or Tax Credit. - Source. 1969, 183:2. 1973, 544:13. 1975, 127:2. 1982, 42:88. 1983,...

Section 72:34-b - Extensions. - Source. 1995, 265:6. 2007, 182:4, eff. April 1, 2007.

Section 72:35 - Tax Credit for Service-Connected Total Disability. - Source. 1947, 240:1, par. 29-f. RSA 72:35. 1955, 283:1. 1963,...

Section 72:36 - Interpretations; Rules. - Source. 1949, 167:3. RSA 72:36. 1973, 544:8. 1981, 128:14. 1993,...

Section 72:36-a - Certain Disabled Veterans. - Source. 1965, 291:1. 1971, 466:1. 1977, 52:1. 1987, 200:1. 1993,...

Section 72:37 - Exemption for the Blind. - Source. 1935, 71:1. RL 73:30. RSA 72:37. 1957, 299:1. 1967,...

Section 72:37-a - Exemption for Improvements to Assist Persons With Disabilities. - Source. 1975, 127:1. 1977, 502:2. 1990, 140:2, II, III. 1991,...

Section 72:37-b - Exemption for the Disabled. - Source. 1993, 212:1. 1997, 87:1. 2003, 299:11. 2004, 238:2. 2008,...

Section 72:38 - Exemption for Aviation Facilities; Partial Reimbursement for Taxes Paid. - Source. 1963, 79:2. 1996, 166:1. 2004, 257:30, eff. July 1,...

Section 72:38-a - Tax Deferral for Elderly and Disabled. - Source. 1973, 452:1. 1975, 214:1. 1977, 54:1; 591:1-3. 1981, 374:1....

Section 72:38-b - Exemption for Deaf or Severely Hearing Impaired Persons; Procedure for Adoption. - Source. 2003, 131:3, eff. April 1, 2003; 299:24, eff. April...

Section 72:39-a - Conditions for Elderly Exemption. - Source. 1996, 140:1. 2003, 299:14, 15. 2004, 238:3. 2006, 212:1,...

Section 72:39-b - Procedure for Adoption and Modification of Elderly Exemption. - Source. 1996, 140:1. 1997, 241:2. 2003, 299:16. 2004, 238:4. 2006,...

Section 72:40-a - Limitation. - Source. 1970, 54:6. 1975, 397:2. 1982, 42:64. 1983, 155:7. 1996,...

Section 72:40-b - Publishing Prohibited. - Source. 1973, 70:1. 1975, 397:3. 1983, 155:5. 1996, 140:3, eff....

Section 72:41 - Proration. - Source. 1969, 496:1. 1970, 54:3. 1975, 397:4. 1983, 155:6. 1996,...

Section 72:41-a - Removal From State; Residency Requirement. - Source. 1987, 245:1. 1996, 140:5, eff. Jan. 1, 1998.

Section 72:61 - Definition of Solar Energy Systems. - Source. 1975, 391:1. 1993, 93:1, eff. April 1, 1993. 2019,...

Section 72:62 - Exemption for Solar Energy Systems. - Source. 1975, 391:1. 1991, 70:26. 1993, 93:2. 2003, 299:17, eff....

Section 72:64 - Application for Exemption. - Source. 1975, 391:1. 1977, 502:4. 1983, 155:10. 1995, 265:8, eff....

Section 72:65 - Definition of Wind-Powered Energy System. - Source. 1977, 185:1, eff. Aug. 13, 1977. 2019, 327:2, eff....

Section 72:66 - Exemption for Wind-Powered Energy Systems. - Source. 1977, 185:1. 1991, 70:28. 2003, 299:18, eff. April 1,...

Section 72:68 - Application for Exemption. - Source. 1977, 185:1; 502:6. 1983, 155:10. 1995, 265:9, eff. Jan....

Section 72:69 - Definition of Woodheating Energy System. - Source. 1979, 280:1, eff. Aug. 20, 1979.

Section 72:70 - Exemption for Woodheating Energy Systems. - Source. 1979, 280:1. 1991, 70:30. 2003, 299:19, eff. April 1,...

Section 72:72 - Application for Exemption. - Source. 1979, 280:1. 1983, 155:10. 1995, 265:10, eff. Jan. 1,...

Section 72:73 - Definition of Renewable Generation Facility. - Source. 2006, 294:6, eff. April 1, 2006. 2013, 232:1, eff....

Section 72:74 - Payment in Lieu of Taxes. - Source. 2006, 294:6. 2007, 113:1, eff. Aug. 10, 2007. 2014,...

Section 72:74-a - Payment in Lieu of Taxes for Combined Heat and Power Agricultural Facilities. - Source. 2019, 266:2, eff. Apr. 1, 2019.

Section 72:75 - Definitions. - Source. 2008, 224:2, eff. July 1, 2008.

Section 72:76 - Property Tax Exemption. - Source. 2008, 224:2, eff. July 1, 2008.

Section 72:77 - Procedure for Adoption. - Source. 2008, 224:2, eff. July 1, 2008.

Section 72:78 - Application for Exemption. - Source. 2008, 224:2. 2009, 144:285, eff. July 1, 2009. 2012,...

Section 72:80 - Definitions. - Source. 2017, 179:2, eff. Aug. 28, 2017.

Section 72:81 - Property Tax Exemption. - Source. 2017, 179:2, eff. Aug. 28, 2017. 2019, 221:1, eff....

Section 72:82 - Procedure for Adoption. - Source. 2017, 179:2, eff. Aug. 28, 2017. 2019, 221:2, eff....

Section 72:83 - Application for Exemption. - Source. 2017, 179:2, eff. Aug. 28, 2017.

Section 72:84 - Electric Energy Storage System; Definition. - Source. 2019, 327:4, eff. Oct. 15, 2019.

Section 72:85 - Exemption for Electric Energy Storage Systems. - Source. 2019, 327:4, eff. Oct. 15, 2019.

Section 72:86 - Application for Exemption. - Source. 2019, 327:4, eff. Oct. 15, 2019. 2021, 200:2, Pt....

Section 72:87 - Exemption for Renewable Generation Facilities and Electric Energy Storage Systems. - Source. 2021, 200:2, Pt. II, Sec. 3, eff. Oct. 9,...

Title 72-A - Boat Fee

Section 72-A:1 - Definitions. - Source. 1978, 12:1. 1990, 229:2. 1992, 132:2. 1995, 273:1, eff....

Section 72-A:2 - Boat Fee. - Source. 1978, 12:1. 1979, 484:1. 1981, 323:1. 1988, 198:8. 1990,...

Section 72-A:3 - Amount of Fee. - Source. 1978, 12:1. 1979, 484:2. 1981, 323:2, 3. 1988, 198:2....

Section 72-A:4 - Collection. - Source. 1978, 12:1. 1979, 462:1. 1981, 323:4. 1988, 198:8. 1990,...

Section 72-A:5 - Town Treasurer. - Source. 1978, 12:1. 1979, 484:3. 1981, 323:4. 1988, 198:3. 1990,...

Section 72-A:7 - Rulemaking. - Source. 1979, 484:5. 1981, 323:5. 1988, 198:8. 1990, 229:7, eff....

Section 72-A:8 - Boats Under Federal Jurisdiction. - Source. 1979, 484:5. 1981, 323:5. 1988, 198:8, eff. Jan. 1,...

Section 72-A:9 - Transfer Credit. - Source. 1979, 484:5. 1981, 323:5. 1988, 198:8, eff. Jan. 1,...

Section 72-A:10 - Refund. - Source. 1979, 484:5. 1981, 323:5. 1988, 198:8. 1990, 229:8, eff....

Title 72-B - Excavation Tax

Section 72-B:1 - Excavation Tax and Taxation of Excavation Area. - Source. 1997, 219:2. 1999, 301:2. 2001, 211:1. 2002, 103:3, eff....

Section 72-B:2 - Definitions. - Source. 1997, 219:2. 1999, 301:3. 2002, 103:5, eff. April 1,...

Section 72-B:4 - Assessment of the Excavation Tax. - Source. 1997, 219:2. 1999, 301:4. 2001, 211:2. 2002, 103:6, 12,...

Section 72-B:5 - Bond. - Source. 1997, 219:2. 1999, 301:5. 2001, 211:3, 4. 2002, 103:10,...

Section 72-B:6 - Unpaid Taxes. - Source. 1997, 219:2, eff. Jan. 1, 1998.

Section 72-B:7 - Lien. - Source. 1997, 219:2. 1999, 301:6. 2002, 103:7, eff. April 1,...

Section 72-B:8 - Notice of Intent to Excavate. - Source. 1997, 219:2. 1999, 301:7. 2001, 211:5, eff. April 1,...

Section 72-B:8-a - Supplemental Notice of Intent to Excavate. - Source. 1999, 301:8, eff. April 1, 1999.

Section 72-B:9 - Report of Excavated Material. - Source. 1997, 219:2. 1999, 301:9, eff. April 1, 1999.

Section 72-B:10 - Doomage. - Source. 1997, 219:2. 1999, 301:10, eff. April 1, 1999.

Section 72-B:11 - Disposition of the Excavation Tax. - Source. 1997, 219:2. 1999, 301:11. 2002, 103:8, eff. April 1,...

Section 72-B:13 - Excavation Tax Appeal and Abatement. - Source. 1997, 219:2. 1999, 301:14. 2001, 211:6, eff. April 1,...

Section 72-B:16 - Administration and Enforcement Fee. - Source. 1997, 219:2, eff. Jan. 1, 1998. 2015, 276:40, eff....

Section 72-B:17 - Enforcement. - Source. 1997, 219:2. 1999, 301:17, eff. April 1, 1999.

Section 72-B:18 - Rulemaking. - Source. 1997, 219:2, eff. Jan. 1, 1998.

Title 73 - Persons and Property, Where and to Whom Taxed

Section 73:1 - Residents. - Source. RS 40:1. CS 42:1. GS 50:1. GL 54:1. PS...

Section 73:2 - Removal of Residence. - Source. RS 40:3. CS 42:3. GS 50:3. GL 54:3. PS...

Section 73:3 - Corporation Property. - Source. RS 40:5. CS 42:5. GS 50:8. GL 54:8. PS...

Section 73:10 - Real Estate. - Source. RS 40:7. CS 42:9. GS 50:11. GL 54:11. PS...

Section 73:16-a - Personal Property on Land of Another. - Source. 1955, 114:1. 1979, 477:1. 1983, 230:18. 1991, 293:1, eff....

Section 73:17 - Occupant Not Owner. - Source. RS 40:8. CS 42:11. GS 50:16. GL 54:19. PS...

Section 73:18 - If No Occupant. - Source. RS 40:9. CS 42:12. GS 50:17. GL 54:20. PS...

Section 73:19 - Part Owners. - Source. 1868, 1:13. GL 54:20. PS 56:24. PL 61:19. RL...

Section 73:20 - Unimproved Lands. - Source. RS 40:10. CS 42:13. GS 50:18. GL 54:21. PS...

Section 73:21 - Estates. - Source. RS 40:11. CS 42:14. GS 50:19. GL 54:22. PS...

Section 73:22 - Trusts. - Source. RS 40:12. CS 42:15. GS 50:20. GL 54:23. PS...

Section 73:23 - Affidavit of Removal. - Source. RS 40:13. CS 42:16. GS 50:21. GL 54:24. PS...

Section 73:24 - Tax Paid Elsewhere. - Source. RS 40:14. CS 42:17. GS 50:22. GL 54:25. PS...

Section 73:25 - Lien for Tax Paid. - Source. RS 40:15. CS 42:18. GS 50:23. GL 54:26. PS...

Title 74 - Annual Inventory of Polls and Taxable Property

Section 74:1 - Annual List. - Source. RS 41:1. CS 43:1. GS 51:1. GL 55:1. PS...

Section 74:2 - Exempt Realty. - Source. 1951, 244:1. RSA 74:2. 1969, 23:2, eff. April 22,...

Section 74:4 - Taxpayer Inventory Blank. - Source. GL 55:2. 1879, 46:4. PS 57:5. 1913, 216:1. PL...

Section 74:4-a - Choice to Eliminate Inventory Blanks. - Source. 1982, 17:1. 2011, 206:2, eff. July 24, 2011.

Section 74:5 - Distribution. - Source. 1878, 69:2. GL 55:3. 1879, 46:3. PS 57:6. 1909,...

Section 74:7 - Return of Inventory. - Source. GL 55:3, 4. PS 57:8. 1909, 91:2. PL 62:6....

Section 74:7-a - Penalty for Failure to File. - Source. 1977, 231:2. 1988, 57:1. 1991, 70:32. 1994, 390:6. 1995,...

Section 74:7-b - Distribution of Penalty. - Source. 1977, 231:2, eff. April 1, 1978.

Section 74:7-c - Exceptions. - Source. 1977, 231:3, eff. April 1, 1978.

Section 74:8 - Extension of Time for Filing. - Source. PS 57:9. 1909, 91:3. PL 62:7. RL 75:7. RSA...

Section 74:9 - Declaration. - Source. 1878, 69:9. GL 55:10. PS 57:10. PL 62:9. RL...

Section 74:10 - Hearings. - Source. 1878, 69:5. GL 55:6. PS 57:13. PL 162:11. RL...

Section 74:11 - Assessments. - Source. 1878, 69:4. GL 55:5. 1879, 46:2. PS 57:14. PL...

Section 74:12 - Doomage. - Source. 1878, 69:4. GL 55:5. 1879, 46:2. PS 57:15. PL...

Section 74:13 - Penalty for Default by Selectman or Assessor. - Source. 1878, 69:6. GL 55:7. PS 57:16. PL 62:14. RL...

Section 74:14 - Account Requirable. - Source. RS 41:3. CS 43:3. GS 51:3. GL 55:11. PS...

Section 74:15 - Penalty for Withholding True Name. - Source. 1863, 2751:1. GS 51:7. 1877, 59:1. GL 55:12. PS...

Section 74:16 - Penalty for Evasion of Tax on Bank Stock. - Source. 1861, 2492. GS 51:12. GL 55:17. PS 57:21. PL...

Section 74:17 - Inspection of Property. - Source. 1991, 231:3. 1993, 128:1. 2011, 206:3, eff. July 24,...

Section 74:18 - Inventory of Property Transfers. - Source. 1999, 17:13, eff. April 29, 1999. 2021, 137:6, eff....

Section 74:19 - Inventories of Telecommunications Poles and Conduits. - Source. 2016, 208:3, eff. Sept. 1, 2016.

Title 75 - Appraisal of Taxable Property

Section 75:1 - How Appraised. - Source. RS 42:1. CS 44:1. GS 52:1. 1872, 31:1. GL...

Section 75:1-a - Residential Property Subject to Housing Covenant Under the Low-Income Housing Tax Credit Program. - Source. 2008, 390:5. 2010, 40:1-6, eff. June 30, 2010.

Section 75:2 - Distinct Interests. - Source. RS 42:2. CS 44:2. 1852, 1291:1. GS 52:2. GL...

Section 75:3 - Land and Buildings. - Source. 1937, 116:2. RL 76:3. 1995, 291:1, eff. Aug. 20,...

Section 75:4 - Inventories. - Source. RS 42:3. CS 44:3. GS 52:3. GL 56:3. PS...

Section 75:5 - Buildings. - Source. 1844, 142. CS 44:4. GS 52:4. GL 56:4. PS...

Section 75:6 - Deductions in Case of Insane Persons. - Source. RS 42:4. CS 44:5. GS 52:5. GL 56:5. PS...

Section 75:7 - Oath. - Source. 1874, 99:1. GL 56:6. PS 58:6. PL 63:6. RL...

Section 75:8 - Revised Inventory. - Source. 1876, 27:1. GL 56:11. PS 58:7. PL 63:7. RL...

Section 75:8-a - Five-Year Valuation. - Source. 2001, 158:54. 2003, 307:11. 2005, 119:1, eff. June 15,...

Section 75:8-b - Annual Appraisal; Municipalities Over 10,000. - Source. 2004, 203:15, eff. June 11, 2004.

Section 75:9 - Separate Tracts. - Source. 1903, 24:1. PL 63:8. RL 76:9. RSA 75:9. 1969,...

Section 75:10 - Definitions. - Source. 1977, 538:2. 1995, 291:3, eff. Aug. 20, 1995.

Section 75:11 - Appraisal of Residences. - Source. 1977, 538:2. 1995, 291:4. 2004, 242:2, eff. June 15,...

Section 75:12 - Valuation for Bonding Limit Purposes. - Source. 1977, 538:2, eff. Sept. 13, 1977.

Section 75:13 - Valuation for Computing Equalized Value. - Source. 1977, 538:2, eff. Sept. 13, 1977.

Section 75:14 - Appeal to Board of Tax and Land Appeals. - Source. 1977, 538:2. 1983, 394:1. 1988, 1:6. 1989, 408:7. 1995,...

Section 75:15 - Appeal to Superior Court. - Source. 1977, 538:2. 1983, 394:1, eff. Aug. 21, 1983.

Section 75:16 - Reclassification by Board of Tax and Land Appeals. - Source. 1977, 538:2. 1983, 394:1. 1989, 408:8. 1995, 291:6, eff....

Section 75:17 - Procedure for Complying With Orders of Board of Tax and Land Appeals. - Source. 1977, 538:2. 1983, 394:1, eff. Aug. 21, 1983.

Section 75:18 - Neglect of Duty. - Source. 1977, 538:2. 1983, 394:1, eff. Aug. 21, 1983.

Section 75:19 - False Statement. - Source. 1977, 538:2, eff. Sept. 13, 1977.

Title 76 - Apportionment, Assessment and Abatement of Taxes

Section 76:1 - Apportionment. - Source. GS 12:1. GL 13:1. PS 14:1. PL 13:1. 1933,...

Section 76:1-a - Definitions. - Source. 1995, 265:13. 2004, 153:3. 2008, 40:1, eff. July 11,...

Section 76:2 - Property Tax Year. - Source. RS 43:1. 1851, 1115. CS 45:1. 1871, 16:1. GS...

Section 76:2-a - Combining Land and Building Values on the Property Tax Bill. - Source. 1991, 386:2, eff. July 2, 1991.

Section 76:3 - Education Tax. - Source. 1878, 23:5. GL 13:2. PS 14:2. PL 13:2. RL...

Section 76:4 - Taxes Includable in One Assessment. - Source. RS 43:5. CS 45:5. GS 53:5. 1871, 9:2. GL...

Section 76:5 - What Taxes Assessed. - Source. RS 43:3. CS 45:3. GS 53:3. GL 57:3. PS...

Section 76:6 - Overlay. - Source. RS 43:4. CS 45:4. GS 53:4. 1871, 9:1. GL...

Section 76:7 - Record of Inventories and Taxes. - Source. RS 43:6. CS 45:6. GS 53:6. GL 57:6. PS...

Section 76:7-a - Posting of Excerpts of Inventories. - Source. 1975, 125:1, eff. July 5, 1975.

Section 76:8 - Commissioner's Warrant. - Source. RS 10:2. CS 10:3. GS 12:2. GL 13:3. PS...

Section 76:10 - Selectmen's Lists and Warrant. - Source. RS 43:8. CS 45:8. GS 53:8. GL 57:8. PS...

Section 76:10-a - Jeopardy Assessment. - Source. 1955, 108:1. 1961, 33:1, eff. Mar. 17, 1961.

Section 76:11 - Delivery of List; Notice to Taxpayer; Other Bills. - Source. GS 55:2. 1874, 105:1. 1876, 24:1. GL 59:2. PS...

Section 76:11-a - Information. - Source. 1959, 15:1. 1973, 544:8. 1975, 84:1. 1981, 254:2. 1990,...

Section 76:11-b - Notice of Arrearage. - Source. 1992, 49:1, eff. June 12, 1992.

Section 76:12 - List of Resident Taxes. - Source. 1913, 82:2. PL 64:10. RL 77:10. 1945, 6:1. RSA...

Section 76:13 - Interest. - Source. 1860, 2373. 1861, 2491. GS 53:9. 1872, 42:1. GL...

Section 76:13-a - Resident Tax Penalty. - Source. 1969, 206:2. 1971, 476:9, eff. July 10, 1971.

Section 76:13-b - Limitations on Interest When Tax Relief is Granted. - Source. 1995, 265:15, eff. Jan. 1, 1996.

Section 76:14 - Correction of Omissions, or Improper Assessment. - Source. 1878, 68:1. GL 57:10. PS 59:9. PL 64:12. RL...

Section 76:15 - Amendments of Inventories and Tax Lists. - Source. 1947, 111:1. RSA 76:15. 1969, 23:11. 1983, 135:2. 2010,...

Section 76:15-a - Semi-Annual Collection of Taxes in Certain Towns and Cities. - Source. 1969, 497:2. 1971, 454:3. 1973, 128:1. 1981, 465:15. 1983,...

Section 76:15-aa - Quarterly Billing of Taxes in Certain Towns and Cities. - Source. 2004, 153:1. 2010, 153:1. 2011, 262:2, eff. July 13,...

Section 76:15-b - Local Option. - Source. 1969, 497:2. 1971, 454:4. 2004, 153:4, eff. July 23,...

Section 76:15-c - Collection of Property Taxes in Certain Municipalities. - Source. 1994, 90:1, eff. July 5, 1994.

Section 76:16 - By Selectmen or Assessors. - Source. RS 44:1. CS 47:1. GS 53:10. GL 57:11. PS...

Section 76:16-a - By Board of Tax and Land Appeals. - Source. 1955, 162:1. 1965, 29:1. 1969, 246:1. 1973, 121:1; 544:3....

Section 76:16-c - Abatement of Resident Taxes. - Source. 1971, 476:8, eff. July 10, 1971.

Section 76:16-d - Extensions of Application; Reply and Appeal Deadlines. - Source. 1995, 265:18. 1998, 344:3. 2002, 217:4. 2007, 182:6, eff....

Section 76:16-e - Timely Filing. - Source. 2000, 239:7, eff. Aug. 5, 2000.

Section 76:17 - By Court. - Source. 1983, 345:1. 1991, 386:9. 1994, 393:6. 1995, 265:19. 2002,...

Section 76:17-a - Interest. - Source. 1965, 152:1. 1973, 544:13. 1983, 394:2, eff. Aug. 21,...

Section 76:17-b - Filing Fee Reimbursed. - Source. 1990, 49:2, eff. June 5, 1990.

Section 76:17-c - Effect of Abatement Appeal on Subsequent Taxes. - Source. 1992, 175:3, eff. April 1, 1992 at 12:01 a.m.

Section 76:17-d - Abatement Refund. - Source. 1997, 241:1, eff. Jan. 1, 1998.

Section 76:19-a - Abatement for Brownfields Property. - Source. 1997, 264:1, eff. June 19, 1997. 2014, 175:4, eff....

Section 76:20 - Record. - Source. GS 53:13. GL 57:14. PS 59:14. PL 64:17. RL...

Section 76:20-a - Commission to Study the Equalization Rate Used for the Calculation of a Property Tax Abatement. - Source. 2021, 170:1, eff. July 30, 2021.

Section 76:21 - Prorated Assessments for Damaged Buildings. - Source. 2012, 169:2, eff. April 1, 2013. 2018, 282:8, eff....

Title 77 - Taxation of Incomes

Section 77:1 - Rate. - Source. 1923, 65:1. PL 65:1. RL 78:1. RSA 77:1. 1955,...

Section 77:2 - Conformity to Laws. - Source. 1923, 65:6. PL 65:8. RL 78:8.

Section 77:3 - Who Taxable. - Source. 1923, 65:2. PL 65:2. 1931, 35:1. RL 78:2. RSA...

Section 77:3-a - Limited Liability Company. - Source. 1993, 313:3, eff. July 1, 1993. 2012, 232:3, eff....

Section 77:4 - What Taxable. - Source. 1923, 65:2. PL 65:3. 1933, 184:1. RL 78:3. RSA...

Section 77:4-b - Interest and Dividend Income of Employee Benefit Plans and Tax Deferred Investments Not Taxable. - Source. 1981, 314:2. 1982, 42:66, retroactive to Sept. 1, 1981.

Section 77:4-c - Sale or Exchange of Transferable Shares Not Taxable. - Source. 1988, 232:7, eff. June 29, 1988.

Section 77:4-d - Special Rule for Qualified Investment Companies, Mutual Funds, and Unit Investment Trusts. - Source. 1991, 297:1. 1992, 13:5. 2011, 181:5, eff. June 14,...

Section 77:4-e - Interest and Dividends From Funds Invested in College Tuition Savings Plan Not Taxable. - Source. 1997, 304:1. 2003, 64:1, eff. July 1, 2003.

Section 77:4-g - Dividend. - Source. 2011, 207:4, eff. June 25, 2011.

Section 77:4-h - Interest and Dividends from Funds Invested in Achieving a Better Life Experience (ABLE) Plan Not Taxable. - Source. 2016, 9:2, eff. Mar. 16, 2016.

Section 77:5 - Exemptions. - Source. 1923, 65:2. PL 65:4. RL 78:4. 1951, 222:1. RSA...

Section 77:5-a - Married Taxpayers; Joint Returns. - Source. 1981, 314:4, eff. Sept. 1, 1981.

Section 77:6 - Income From Pledged Property. - Source. 1923, 65:3. PL 65:5. RL 78:5.

Section 77:7 - Capital Distribution. - Source. 1923, 65:4. PL 65:6. RL 78:6.

Section 77:8 - Non-taxable Income. - Source. 1923, 65:5. PL 65:7. RL 78:7.

Section 77:9 - Decedents' Estates. - Source. 1923, 65:7. PL 65:9. 1929, 9:1. RL 78:9. RSA...

Section 77:10 - Income From Trusts and Foundations. - Source. 1923, 65:8. PL 65:10. RL 78:10. RSA 77:10. 1994,...

Section 77:11 - Accumulations. - Source. 1923, 65:8. PL 65:11. RL 78:11. RSA 77:11. 1981,...

Section 77:13 - Guardians, etc. - Source. 1923, 65:9. PL 65:13. RL 78:13. 2012, 286:6, eff....

Section 77:14-a - Partnerships and Limited Liability Companies. - Source. 2010, Sp. Sess., 1:52, eff. July 1, 2010.

Section 77:14-b - Partners and Members. - Source. 2010, Sp. Sess., 1:52, eff. July 1, 2010.

Section 77:14-c - Members of Partnership or Limited Liability Company Outside the State. - Source. 2010, Sp. Sess., 1:52, eff. July 1, 2010.

Section 77:14-d - Application of Sections. - Source. 2010, Sp. Sess., 1:52, eff. July 1, 2010. 2012,...

Section 77:17-a - Small Business Corporations, Information Reports. - Source. 1961, 70:1. 1973, 544:10. 1987, 109:1, eff. July 5,...

Section 77:18 - Returns and Declarations. - Source. 1923, 65:13. PL 65:18. 1927, 16:1. RL 78:18. 1947,...

Section 77:18-a - Fiscal Year Taxpayers' Returns. - Source. 1977, 85:1. 1983, 469:94, eff. Dec. 31, 1983.

Section 77:18-b - Extension of Time for Returns. - Source. 1981, 314:7. 1985, 414:4. 1988, 23:2. 1991, 163:13, eff....

Section 77:19 - Inspection. - Source. 1923, 65:13. PL 65:19. RL 78:19. 1950, 5, part...

Section 77:20 - Information as to Filing of Returns. - Source. 1923, 65:13. PL 65:20. RL 78:21. RSA 77:20. 1973,...

Section 77:21-b - Interest. - Source. 1985, 414:5. 1988, 23:3, eff. Mar. 16, 1988.

Section 77:22 - Warrants, Collection. - Source. 1923, 65:15. PL 65:23. RL 78:24. RSA 77:22. 1973,...

Section 77:23 - To Whom Payable. - Source. 1923, 65:16. PL 65:24. RL 78:25. 1950, 5, part...

Section 77:24 - Reassessment by Department of Revenue Administration. - Source. 1950, 5, part 8:15. RSA 77:24. 1973, 544:11, IV....

Section 77:24-b - Corrections. - Source. 1981, 314:10. 1995, 45:2, eff. July 2, 1995.

Section 77:30 - Penalty; Fraudulent or Incorrect Return. - Source. 1923, 65:22. PL 65:33. RL 78:34. RSA 77:30. 1973,...

Section 77:33 - Expenses of Administration. - Source. 1923, 65:29. PL 65:29. RL 78:30.

Section 77:35 - Questions of Law. - Source. 1923, 65:23. PL 65:35. RL 78:35. RSA 77:35. 1973,...

Section 77:36 - Disposal of Papers. - Source. 1929, 108:2. RL 78:20.

Section 77:37 - Taxpayer Records. - Source. 2007, 152:1, eff. Aug. 17, 2007.

Title 77-A - Business Profits Tax

Section 77-A:1 - Definitions. - [Paragraph XVIII-a effective January 1, 2022 unless 2019, 346:426-429 are...

Section 77-A:2 - Imposition of Tax. - Source. 1970, 5:1. 1971, 515:14. 1977, 593:1. 1993, 350:8, 9....

Section 77-A:2-b - Conditions for Employment of Only Water's Edge Combination. - Source. 1986, 153:4, eff. July 1, 1986.

Section 77-A:3 - Apportionment. - Source. 1970, 5:1. 1971, 515:3. 1973, 544:9. 1979, 446:2, 3....

Section 77-A:3-a - Expense Deductions. - Source. 2012, 279:10, eff. June 21, 2012. 2016, 295:4, eff....

Section 77-A:3-b - Adjustments; Internal Revenue Code Provisions. - Source. 2016, 295:2, eff. June 21, 2016. 2019, 346:205, eff....

Section 77-A:3-c - Clarification of Tax Treatment of Paycheck Protection Program (PPP) Loans. - Source. 2021, 74:1, eff. June 10, 2021.

Section 77-A:3-d - Treatment of Water and Sewerage Disposal Utilities. - Source. 2022, 12:4, eff. Apr. 11, 2022.

Section 77-A:4 - Additions and Deductions. - [Paragraph I repealed by 2021, 91:99, IV effective January 1,...

Section 77-A:4-a - Special Rule for "Safe Harbor" and Other Similar Leases. - Source. 1983, 318:4, eff. June 30, 1983.

Section 77-A:4-b - Special Rule for Exchanges of Like-Kind Property Under Internal Revenue Code Section 1031. - Source. 2010, 286:1, eff. July 8, 2010.

Section 77-A:5 - Credits. - Source. 1970, 5:1. 1971, 515:16. 1975, 439:35. 1983, 326:4; 469:99....

Section 77-A:5-b - Election and Reporting for Qualified Investment Companies. - Source. 1998, 163:6. 2004, 143:5, eff. May 24, 2004.

Section 77-A:5-c - Election and Reporting for Qualified Regenerative Manufacturing Companies. - Source. 2018, 157:6, eff. July 29, 2018.

Section 77-A:6 - Returns, Declarations, and Combined Reporting. - Source. 1970, 5:1. 1971, 515:6. 1973, 544:9; 579:1, 4, 5....

Section 77-A:7 - Payments Due With Returns and With Estimates. - Source. 1970, 5:1; 56:6. 1971, 515:8. 1973, 544:9. 1975, 439:34,...

Section 77-A:8 - Additional Returns. - Source. 1970, 5:1. 1971, 515:9. 1973, 544:9. 1975, 439:30. 1991,...

Section 77-A:9 - Extension of Time for Returns. - Source. 1970, 5:1. 1971, 515:10. 1973, 544:9. 1981, 445:10; 465:4....

Section 77-A:10 - Corrections. - Source. 1970, 5:1. 1973, 544:9. 1991, 163:20, eff. May 27,...

Section 77-A:11 - Taxpayer Records. - Source. 1970, 5:1. 1973, 528:21; 544:9, 11, VIII. 1991, 163:21....

Section 77-A:15 - Administration. - Source. 1970, 5:1; 57:2, 5. 1973, 544:9, 11. 1975, 439:34,...

Section 77-A:18 - Certifications for Dissolution, Withdrawal and Good Standing. - Source. 1970, 5:1. 1973, 544:9. 1989, 408:10. 1992, 255:2. 1993,...

Section 77-A:20-a - Distribution of Funds. - Source. 1999, 17:20. 2001, 158:20, eff. July 1, 2001.

Section 77-A:21 - Severability. - Source. 1981, 445:13, eff. July 1, 1981.

Section 77-A:23-b - Commission on Worldwide Combined Reporting for Unitary Businesses Under the Business Profits Tax. - Source. 2022, 12:2, eff. Apr. 11, 2022.

Title 77-E - Business Enterprise Tax

Section 77-E:1 - Definitions. - Source. 1993, 350:19; 358:109. 1996, 154:2. 1998, 163:7. 2004, 143:6....

Section 77-E:2 - Imposition of Tax. - Source. 1993, 350:19. 1999, 17:21; 303:1. 2001, 158:21, eff. July...

Section 77-E:3 - Special Adjustments. - Source. 1993, 350:19, eff. July 1, 1993.

Section 77-E:3-b - Credit for Research and Development. - Source. 2007, 271:2, eff. July 1, 2007; 271:6, II, eff....

Section 77-E:3-c - Coos County Job Creation Tax Credit. - Source. 2008, 172:3, eff. June 9, 2008. 2013, 73:1, eff....

Section 77-E:3-d - Education Tax Credit. - Source. 2012, 287:3, eff. June 27, 2012.

Section 77-E:3-e - Granite State Paid Family Leave Plan Tax Credit. - Source. 2021, 91:469, eff. July 1, 2021.

Section 77-E:4 - Apportionment. - Source. 1993, 350:19, eff. July 1, 1993. 2019, 342:2, eff....

Section 77-E:5 - Returns. - Source. 1993, 350:19. 1996, 235:2. 2001, 158:22, eff. July 1,...

Section 77-E:5-a - Election of Qualified Investment Company Status. - Source. 2004, 143:7, eff. May 24, 2004.

Section 77-E:6 - Payments Due With Returns. - Source. 1993, 350:19. 1996, 235:3, eff. July 1, 1996. 2021,...

Section 77-E:7 - Additional Returns. - Source. 1993, 350:19, eff. July 1, 1993.

Section 77-E:8 - Extension of Time for Returns. - Source. 1993, 350:19, eff. July 1, 1993. 2016, 66:3, eff....

Section 77-E:9 - Corrections. - Source. 1993, 350:19, eff. July 1, 1993.

Section 77-E:10 - Taxpayer Records. - Source. 1993, 350:19, eff. July 1, 1993.

Section 77-E:11 - Administration. - Source. 1993, 350:19. 1996, 154:6, eff. July 1, 1996.

Section 77-E:12 - Certifications for Dissolution, Withdrawal, and Good Standing. - Source. 1993, 350:19, eff. July 1, 1993.

Section 77-E:13 - Application of Credit for Business Enterprise Tax Against Business Profits Tax. - [Paragraph I effective until January 1, 2022 unless 2019, 346:426-429...

Section 77-E:13-a - Employee Leasing Companies. - Source. 2015, 216:1, eff. July 1, 2015.

Section 77-E:14 - Distribution of Funds. - Source. 1999, 17:22. 2001, 158:23, eff. July 1, 2001.

Title 77-G - Education Tax Credit

Section 77-G:1 - Definitions. - Source. 2012, 287:4, eff. June 27, 2012. 2016, 8:9, eff....

Section 77-G:2 - Scholarships. - Source. 2012, 287:4, eff. June 27, 2012. 2017, 63:3, eff....

Section 77-G:3 - Contributions to Scholarship Organizations. - [RSA 77-G:3 effective January 1, 2027; see also RSA 77-G:3...

Section 77-G:4 - Tax Credits. - Source. 2012, 287:4, eff. June 27, 2012. 2017, 63:9, I,...

Section 77-G:5 - Scholarship Organizations. - [Paragraph I(i)(2) effective until January 1, 2027; see also paragraph...

Section 77-G:6 - Department of Revenue Administration; Requirements. - Source. 2012, 287:4, eff. June 27, 2012. 2017, 63:6, eff....

Section 77-G:7 - Department of Education; Requirements. - Source. 2012, 287:4, eff. June 27, 2012. 2016, 8:11, eff....

Section 77-G:8 - Scholarship Stabilization Grant. - Source. 2012, 287:4, eff. June 27, 2012.

Section 77-G:9 - Exceptions. - Source. 2012, 287:4, eff. June 27, 2012. 2018, 341:9, eff....

Section 77-G:10 - Severability. - Source. 2012, 287:4, eff. June 27, 2012.

Title 78 - Tobacco Tax

Section 78:1 - Definitions. - Source. 2019, 178:1, eff. Jan. 1, 2020; 346:92, 93, eff....

Section 78:2 - Tax Imposed. - Source. 2019, 178:1, eff. Jan. 1, 2020; 346:94, eff. Jan....

Section 78:3 - Nature of the Tax. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:4 - Consumer Reporting and Payment. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:5 - Exemption. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:6 - Licenses Required. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:7 - Tobacco Product Sales Between Licensees. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:8 - License Application and Renewal. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:9 - Denial of License Application. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:10 - Stamps. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:11 - Affixing Stamps. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:12 - Resale of Stamps; Redemption; Refund. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:13 - Other Tobacco Products. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:14 - Indicia of Tax Paid. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:15 - Documentation Required. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:16 - Inspection. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:17 - Assessment of Additional Tax. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:18 - Seizure and Forfeiture of Contraband Tobacco Products. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:19 - Administrative Hearings on License Suspension or Revocation and Seizure and Forfeiture of Contraband Tobacco Products. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:20 - Suspension or Revocation of License. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:21 - Administrative Penalties. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:22 - Reinstatement After Revocation. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:23 - Notice to Liquor Commission. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:24 - Distribution of Funds. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:25 - Preservation of Revenues. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:26 - Federal Requirements; Cigarettes and Other Tobacco Products; Placement of Labels; Penalty. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:27 - Rulemaking. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Title 78-A - Tax on Meals and Rooms

Section 78-A:1 - Title. - Source. 1967, 213:1, eff. July 7, 1967. 2019, 304:1, eff....

Section 78-A:2 - Administration; Rules; Questions of Law. - Source. 1967, 213:1. 1969, 287:2. 1973, 544:9, 11, XVII. 1975,...

Section 78-A:3 - Definitions. - Source. 1967, 213:1; 409:1-4. 1969, 287:3-8. 1971, 397:1. 1973, 544:11,...

Section 78-A:4 - Meals and Rentals Licenses Required; Penalty. - Source. 1967, 213:1; 409:11. 1969, 287:9. 1973, 530:4; 544:9. 1975,...

Section 78-A:4-a - Advertisements of Short-Term Rentals. - Source. 2016, 323:2, eff. Aug. 23, 2016. 2019, 304:4, eff....

Section 78-A:5 - Suspension and Revocation of Licenses; Appeal. - Source. 1967, 213:1. 1969, 287:10-13. 1973, 544:14, V. 1983, 394:8....

Section 78-A:6 - Imposition of Tax. - Source. 1967, 213:1. 1969, 287:14. 1977, 330:1. 1981, 568:150. 1983,...

Section 78-A:6-a - Exception to Tax; Gratuity Charges. - Source. 1993, 225:1. 1996, 53:2. 2002, 232:17. 2003, 249:1, eff....

Section 78-A:6-b - Exception to Tax; Auxiliary Charges. - Source. 2019, 304:6, eff. Jan. 1, 2020.

Section 78-A:6-c - Exception to Tax; Meals. - Source. 2019, 304:7, eff. Jan. 1, 2020.

Section 78-A:6-d - Exception to Tax; Occupancy. - Source. 2019, 304:7, eff. Jan. 1, 2020.

Section 78-A:7 - Collection of Tax. - Source. 1967, 213:1. 1969, 287:15. 1973, 544:9. 1975, 439:25, 34,...

Section 78-A:8 - Returns and Payment. - Source. 1967, 213:1; 409:5. 1973, 544:9. 1983, 469:65. 1985, 370:1....

Section 78-A:8-b - Surety Bonds. - Source. 1983, 439:3. 2009, 144:269. 2010, 58:1, eff. May 18,...

Section 78-A:9 - Returns; Special, Optional, and Extensions. - Source. 1967, 213:1. 1969, 287:17. 1975, 439:25. 1983, 469:66, eff....

Section 78-A:11 - Assessment of Additional Tax. - Source. 1967, 213:1. 1969, 287:19-21. 1975, 439:9, 25. 1983, 439:4....

Section 78-A:13 - Appeals. - Source. 1967, 213:1; 409:6. 1969, 287:23, 24. 1973, 544:14, VI....

Section 78-A:15 - Notices. - Source. 1967, 213:1. 1969, 287:25. 1973, 544:9. 1975, 439:25. 1983,...

Section 78-A:18 - Violations. - Source. 1967, 213:1. 1969, 287:27. 1973, 528:27; 531:18; 544:9. 1977,...

Section 78-A:19 - Records; Inspection. - Source. 1967, 213:1. 1973, 544:9. 1977, 233:1. 1981, 128:25, eff....

Section 78-A:20 - Taxes as Personal Debt to State. - Source. 1967, 213:1; 409:7. 1973, 544:9, Sept. 1, 1973.

Section 78-A:21 - Taxes as Property Lien. - Source. 1967, 213:1. 1969, 449:2. 1973, 544:9. 1978, 40:28. 1995,...

Section 78-A:24 - Expenses. - Source. 1967, 213:1, eff. July 7, 1967.

Section 78-A:25 - Population Figures. - Source. 1967, 409:9. 1970, 53:1. 1977, 292:1. 2003, 319:9. 2004,...

Section 78-A:26 - Disposition of Revenue. - Source. 1993, 352:1. 1999, 17:30, 31. 2003, 319:9. 2004, 257:44....

Title 78-B - Tax on Transfer of Real Property

Section 78-B:1 - Transfer Tax. - Source. 1967, 320:1. 1969, 48:1. 1972, 53:1. 1977, 495:1; 600:75....

Section 78-B:1-a - Definitions. - Source. 1989, 197:2. 1992, 203:1. 1993, 111:1. 1997, 351:33, 34....

Section 78-B:2 - Exceptions. - Source. 1967, 320:1. 1969, 48:2. 1986, 124:1. 1988, 88:1. 1989,...

Section 78-B:3 - Evidence of Payment. - Source. 1967, 320:1. 1973, 544:8, eff. Sept. 1, 1973. 2018,...

Section 78-B:4 - Payment of Tax. - Source. 1967, 320:1. 1973, 544:9. 1981, 568:152, I. 1983, 230:8....

Section 78-B:5 - Indicia of Tax Paid. - Source. 1967, 320:1. 1973, 544:11, XIX. 1975, 439:10, eff. July...

Section 78-B:6 - Recording. - Source. 1967, 320:1, eff. Jan. 2, 1968. 2018, 171:3, eff....

Section 78-B:7 - False Statements. - Source. 1967, 320:1. 1973, 528:29. 1981, 568:152, II. 1989, 197:6....

Section 78-B:7-a - Interest. - Source. 1989, 197:7, eff. Jan. 1, 1990.

Section 78-B:8 - Administration. - Source. 1967, 320:1. 1973, 544:11, XX. 1975, 439:11. 1981, 128:26....

Section 78-B:9 - Authority to Audit. - Source. 1989, 197:8. 1990, 231:3. 1991, 163:43, XXVI, eff. May...

Section 78-B:9-a - Procedure for Assessment or Refund of Tax. - Source. 2005, 31:1, eff. July 9, 2005. 2018, 171:5, 6,...

Section 78-B:10 - Declaration of Consideration Required. - Source. 1989, 197:8. 1990, 231:6, 7. 1991, 163:29. 1996, 212:2....

Section 78-B:11 - Taxpayer Records. - Source. 1989, 197:8. 1991, 163:30, eff. May 27, 1991.

Section 78-B:13 - Distribution of Funds. - Source. 1999, 17:34, eff. April 29, 1999. 2019, 346:250, eff....

Title 78-C - Refined Petroleum Products Tax

Section 78-C:1 - Definitions. - Source. 1974, 39:4, eff. April 5, 1974.

Section 78-C:2 - Refined Petroleum Products Tax. - Source. 1974, 39:4. 1991, 163:31, eff. May 27, 1991.

Section 78-C:3 - Returns and Declarations. - Source. 1974, 39:4, eff. April 5, 1974.

Section 78-C:4 - Payment of Tax. - Source. 1974, 39:4, eff. April 5, 1974.

Section 78-C:5 - Taxpayer Records. - Source. 1974, 39:4. 1991, 163:32, eff. May 27, 1991.

Section 78-C:9 - Administration. - Source. 1974, 39:4. 1981, 128:27, eff. May 11, 1981.

Section 78-C:12 - Form of Notice. - Source. 1974, 39:4, eff. April 5, 1974.

Title 78-D - Protection of Private Customer Information in Connection With Retail Purchase Transactions

Section 78-D:1 - Findings and Purpose. - Source. 2009, 169:1, eff. July 9, 2009.

Section 78-D:2 - Qualifying Foreign Sales and Use Tax Statute. - Source. 2009, 169:1, eff. July 9, 2009.

Section 78-D:3 - Severability. - Source. 2009, 169:1, eff. July 9, 2009.

Title 78-E - Protection of Private Customer Information and Rights of New Hampshire Remote Sellers in Connection With Certain Foreign Sales and Use Taxes

Section 78-E:1 - Findings and Purpose. - Source. 2019, 280:1, eff. July 19, 2019.

Section 78-E:2 - Definitions. - Source. 2019, 280:1, eff. July 19, 2019.

Section 78-E:3 - Voluntary Information Sharing and Collaboration. - Source. 2019, 280:1, eff. July 19, 2019.

Section 78-E:4 - Notice Requirements; Prohibitions. - Source. 2019, 280:1, eff. July 19, 2019.

Section 78-E:5 - Impersonation of foreign taxing jurisdiction or authority; Enforcement. - Source. 2019, 280:1, eff. July 19, 2019.

Section 78-E:6 - Administration; Enforcement. - Source. 2019, 280:1, eff. July 19, 2019.

Section 78-E:7 - Reimbursement for Sales and Use Tax Collection. - Source. 2019, 280:1, eff. July 19, 2019.

Section 78-E:8 - Rulemaking. - Source. 2019, 280:1, eff. July 19, 2019.

Section 78-E:9 - Supplement to RSA 78-D. - Source. 2019, 280:1, eff. July 19, 2019.

Section 78-E:10 - Annual reports. - Source. 2019, 280:1, eff. July 19, 2019.

Section 78-E:12 - Severability. - Source. 2019, 280:1, eff. July 19, 2019.

Title 78-F - Position on Out-of-State Taxation of Remote Worker Income

Section 78-F:1 - Purpose; Declaration. - Source. 2022, 185:1, eff. June 17, 2022.

Title 79 - Forest Conservation and Taxation

Section 79:1 - Definitions. - Source. 1949, 295:2, par. 1. 1953, 256:1. RSA 79:1. 1955,...

Section 79:2 - Release From Taxes. - Source. 1949, 295:2, par. 2. 1951, 12:1. RSA 79:2. 1955,...

Section 79:3 - Normal Yield Tax. - Source. 1949, 295:2, par. 3. RSA 79:3. 1955, 287:1, par....

Section 79:3-a - Land Ownership. - Source. 1969, 457:1. 1975, 380:3. 1985, 275:3. 1991, 167:31. 2003,...

Section 79:3-b - Waiver of Yield Tax by Municipality in Certain Cases. - Source. 2018, 182:1, eff. Sept. 1, 2018.

Section 79:4-a - Unpaid Taxes. - Source. 1977, 260:1. 1981, 465:18. 1985, 275:4, eff. April 1,...

Section 79:5 - General Tax; Credits in Certain Cases. - Source. 1949, 295:2, par. 4. RSA 79:5. 1955, 287:1, par....

Section 79:6 - Collection. - Source. 1949, 295:2, par. 6. 1953, 256:3. RSA 79:6. 1955,...

Section 79:8 - Appeal and Abatement. - Source. 1949, 295:2, par. 7. 1953, 256:4. RSA 79:4. 1955,...

Section 79:10 - Notice of Intent to Cut. - Source. 1949, 295:2, par. 8. 1951, 12:3. 1953, 256:5. RSA...

Section 79:10-a - Bond Required. - Source. 1971, 343:3. 1975, 380:7, 11. 1985, 275:11. 1991, 167:5....

Section 79:11 - Report. - Source. 1949, 295:2, par. 9. 1951, 12:3. 1953, 256:6. RSA...

Section 79:11-a - Special Assessment. - Source. 1959, 277:4. 1963, 316:7. 1973, 544:8. 1985, 275:13. 1991,...

Section 79:12 - Doomage. - Source. 1955, 287:1, par. 12. 1971, 343:5. 1975, 380:9. 2004,...

Section 79:13 - Disposition of the Normal Yield Tax. - Source. 1949, 295:2, par. 11. 1953, 256:7. RSA 79:13. 1955,...

Section 79:14 - Collection and Distribution of Normal Yield Taxes in Unincorporated Towns and Unorganized Places. - Source. 1955, 287:1, par. 14. 1963, 152:1. 1977, 260:2. 1981,...

Section 79:19 - Certification of Yield Taxes Assessed. - Source. 1949, 295:2, par. 17. 1951, 12:5. 1953, 256:8. RSA...

Section 79:26 - Distribution. - Source. 1949, 295:2, par. 18. 1951, 12:6. RSA 79:16. 1955,...

Section 79:27 - Interpretation. - Source. 1955, 287:1, eff. Oct. 1, 1955.

Section 79:28 - Enforcement. - Source. 1975, 380:10. 1985, 275:16. 2003, 138:4, eff. Jan. 1,...

Section 79:28-a - Cease and Desist Orders; Penalty. - Source. 1989, 214:18. 1990, 29:1, eff. May 22, 1990. 2017,...

Section 79:30 - Rulemaking. - Source. 1985, 275:17, eff. April 1, 1986.

Section 79:31 - Guidance on Yield Tax. - Source. 2003, 43:7, eff. May 6, 2003.

Title 79-A - Current Use Taxation

Section 79-A:1 - Declaration of Public Interest. - Source. 1973, 372:1. 1991, 281:2. 1996, 176:2, eff. Aug. 2,...

Section 79-A:2 - Definitions. - Source. 1973, 372:1. 1974, 7:1. 1976, 47:14. 1981, 561:5. 1988,...

Section 79-A:3 - Current Use Advisory Board; Members, Appointments, Term, Chairman. - [Paragraph II(a) effective until January 1, 2023; see also paragraph...

Section 79-A:4 - Powers and Duties of Board; Rulemaking. - Source. 1973, 372:1. 1974, 7:4. 1977, 326:3. 1982, 33:2. 1986,...

Section 79-A:5 - Assessment of Open Space Land. - Source. 1973, 372:1. 1974, 7:5-8. 1975, 197:2. 1977, 326:4. 1979,...

Section 79-A:6 - Valuation for Bonding Limit Purposes. - Source. 1973, 372:1, eff. July 1, 1973.

Section 79-A:6-a - Valuation for Computing Equalized Value. - Source. 1975, 197:4, eff. June 2, 1975.

Section 79-A:7 - Land Use Change Tax. - Source. 1973, 372:1. 1974, 7:9. 1975, 197:3. 1977, 326:1, 2....

Section 79-A:9 - Appeal to Board of Tax and Land Appeals. - Source. 1973, 372:1. 1974, 7:10. 1983, 394:12. 1988, 1:9. 1989,...

Section 79-A:10 - Abatement of Land Use Change Tax. - Source. 1973, 372:1. 1998, 344:4, eff. Aug. 25, 1998.

Section 79-A:11 - Appeal to Superior Court. - Source. 1973, 372:1. 1974, 7:11. 1983, 394:13, eff. Aug. 21,...

Section 79-A:12 - Reclassification by Board of Tax and Land Appeals. - Source. 1973, 372:1. 1974, 7:12, eff. Mar. 28, 1974.

Section 79-A:13 - Procedure for Complying With Orders of Board of Tax and Land Appeals. - Source. 1973, 372:1. 1974, 7:13, eff. Mar. 28, 1974.

Section 79-A:14 - Neglect of Duty. - Source. 1973, 372:1. 1974, 7:14. 1983, 394:14, eff. Aug. 21,...

Section 79-A:22 - Lien for Unpaid Taxes. - Source. 1973, 372:1. 1996, 176:4, eff. Aug. 2, 1996.

Section 79-A:23 - Enforcement. - Source. 1973, 372:1. 1996, 176:5, eff. Aug. 2, 1996.

Section 79-A:25 - Disposition of Revenues. - Source. 1973, 372:1. 1988, 120:2. 1991, 281:19, 20, eff. Aug....

Section 79-A:25-a - Land Use Change Tax Fund. - Source. 1991, 156:1. 1992, 122:1, eff. June 30, 1992.

Section 79-A:25-b - Procedure for Adoption. - Source. 1991, 156:1. 1992, 122:2, 3, eff. June 30, 1992.

Section 79-A:26 - Location of Contiguous Land in More Than One Taxing District. - Source. 1973, 372:1, eff. July 1, 1973.

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New Hampshire Revised Statutes Title V - Taxation

New Hampshire Revised Statutes
Title V - Taxation