New Hampshire Revised Statutes
Title V - Taxation
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....