New Hampshire Revised Statutes
Title V - Taxation

Section 80:3 - Notice to Director of Division of Motor Vehicles of Default in Payment. - Source. 1953, 173:3. RSA 80:3. 1961, 166:3. 1973, 486:6. 2003,...

Section 80:4 - Powers of Collector. - Source. RS 45:1. CS 48:1. GS 54:1. GL 58:1. PS...

Section 80:5 - Notice to Persons. - Source. RS 45:2. CS 48:2. GS 54:2. 1868, 1:14. GL...

Section 80:6 - Notice to Corporations. - Source. RS 45:3. CS 48:3. GS 54:3. GL 58:3. PS...

Section 80:7 - Contractors' Taxes. - Source. 1953, 22:1. RSA 80:7. 1961, 165:1, eff. Aug. 6,...

Section 80:7-a - Subcontractors' Taxes. - Source. 1961, 165:2, eff. Aug. 6, 1961.

Section 80:7-b - User's Taxes. - Source. 1961, 165:2, eff. Aug. 6, 1961.

Section 80:7-c - Exemption From Attachment. - Source. 1961, 165:2, eff. Aug. 6, 1961.

Section 80:8 - Distraint. - Source. RS 45:4. CS 48:4. GS 54:4. GL 58:4. PS...

Section 80:9 - Exemption From. - Source. RS 45:5. CS 48:5. GS 54:5. GL 58:5. PS...

Section 80:10 - Procedure. - Source. RS 45:6. CS 48:6. GS 54:6. GL 58:6. PS...

Section 80:11 - Account of Taxes, Charges, Etc. - Source. RS 45:7. CS 48:7. GS 54:7. GL 58:7. PS...

Section 80:16 - Removal; Nonresidents. - Source. RS 45:10. CS 48:10. GS 54:10. GL 58:10. PS...

Section 80:17 - Corporations. - Source. RS 45:12. CS 48:12. GS 54:12. GL 58:12. PS...

Section 80:18 - Separate Interests in Land. - Source. RS 46:20. CS 49:22. GS 55:22. GL 59:19. PS...

Section 80:18-a - Definition; Mortgage; Manufactured Housing. - Source. 2004, 10:2, eff. April 5, 2004.

Section 80:19 - Lien; Special Assessments and Agreements. - Source. RS 45:13. CS 48:13. GS 54:13. 1868, 1:15. GL...

Section 80:19-a - Environmental Investigation. - Source. 1994, 199:1. 2008, 64:1, eff. July 20, 2008.

Section 80:20 - Sale. - Source. RS 45:13. CS 48:13. GS 54:13. 1868, 1:15. GL...

Section 80:20-a - Alternate Tax Lien Procedure. - Source. 1987, 322:2, eff. Jan. 1, 1988.

Section 80:21 - Notice of Sale. - Source. RS 45:14. CS 48:14. GS 54:14. GL 58:14. 1878,...

Section 80:22 - Report to Register. - Source. 1909, 18:1. 1919, 43:2. 1925, 61:1. PL 66:20. RL...

Section 80:23 - Record as Evidence. - Source. 1917, 143:1. 1925, 61:1. PL 66:21. RL 80:21.

Section 80:24 - Conduct of Sale. - Source. RS 46:8. CS 49:9. GS 55:9. GL 59:5. PS...

Section 80:25 - Adjournment; Sale by Agent. - Source. 1945, 25:1. 1947, 190:1. RSA 80:25. 1973, 544:8, eff....

Section 80:26 - Right to Purchase. - Source. 1874, 26:1. GL 59:6. PS 61:6. 1895, 64:2. 1925,...

Section 80:27 - Report of Sale. - Source. 1909, 18:1. 1919, 43:2. 1925, 61:1. PL 66:24. 1939,...

Section 80:28 - Notice by Purchaser to Mortgagee. - Source. 1887, 92:1. PS 61:8. 1907, 120:1. 1925, 61:1. PL...

Section 80:29 - How Given. - Source. 1887, 92:2. PS 61:9. 1913, 173:1. 1925, 61:1. PL...

Section 80:30 - Fees for Notice. - Source. PS 61:18. 1925, 61:1. PL 66:35. RL 80:35. RSA...

Section 80:31 - Real Estate Subject to Liens for Old Age Assistance. - Source. 1949, 239:1. RSA 80:31. 1957, 113:1. 1985, 312:3, eff....

Section 80:32 - Redemption. - Source. RS 46:10. CS 49:11. GS 55:11. GL 59:8. PS...

Section 80:33 - Notice of. - Source. 1909, 18:1. 1919, 43:2. 1925, 61:1. PL 66:28. 1931,...

Section 80:33-a - Partial Payments in Redemption. - Source. 1965, 18:1. 1967, 179:1. 1991, 54:3, eff. April 1,...

Section 80:34 - Receipt and Payment Over. - Source. RS 46:11. CS 49:13. GS 55:13. GL 59:10. PS...

Section 80:35 - Part Owners. - Source. RS 46:13. CS 49:15. GS 55:15. GL 59:12. PS...

Section 80:36 - Record to be Kept by Register. - Source. 1909, 18:2. 1925, 61:1. PL 66:29. RL 80:29. RSA...

Section 80:37 - Payment of Subsequent Tax. - Source. 1851, 1125:1. CS 49:12. GS 55:12. GL 59:9. PS...

Section 80:38 - Tax Deed. - Source. RS 46:15. CS 49:17. GS 55:17. GL 59:14. PS...

Section 80:38-a - Notice to Current Owner. - Source. 1983, 135:3, eff. Aug. 6, 1983.

Section 80:38-b - Notice to Mortgagees. - Source. 1995, 99:1, eff. Jan. 1, 1996.

Section 80:39 - Incontestability. - Source. 1947, 103:1. RSA 80:39. 1965, 19:1; 253:1. 1986, 48:3,...

Section 80:40 - Return of Reports. - Source. 1909, 18:3. 1921, 14:1. 1925, 61:1. PL 66:36. RL...

Section 80:41 - Penalty for Excessive Fees. - Source. RS 46:19. CS 49:21. GS 55:21. GL 59:18. PS...

Section 80:42 - Transfer of Tax Lien; Sale of Property Taken in Default of Redemption. - Source. 1947, 269:2. RSA 80:42. 1977, 549:1. 1993, 176:9. 1997,...

Section 80:42-a - Retention for Public Use. - Source. 1971, 359:1, eff. Aug. 24, 1971.

Section 80:43 - Sale of Real Estate. - Source. 1947, 207:4, par. 47. RSA 80:43. 1967, 303:1. 1971,...

Section 80:44 - Sale of Personal Property. - Source. 1947, 207:4, par. 48. RSA 80:44. 1967, 80:1. 1983,...

Section 80:46 - Register of Deeds. - Source. 1947, 207:4, par. 50. RSA 80:46. 1967, 76:1. 1983,...

Section 80:48 - Saving Clause. - Source. 1931, 119:5. RL 80:40.

Section 80:49 - Liability of Collector. - Source. RS 45:16. CS 48:16. GS 54:16. GL 58:16. PS...

Section 80:50 - Collection by Suit. - Source. 1881, 28:1. PS 60:17. 1925, 61:1. PL 66:42. RL...

Section 80:51 - Actions Against Nonresidents. - Source. 1951, 14:1, eff. Feb. 27, 1951.

Section 80:52 - Discount. - Source. RS 45:17. CS 48:17. GS 54:17. GL 58:17. PS...

Section 80:52-a - Prepayment. - Source. 1963, 36:1. 1973, 544:8. 1989, 155:1. 1998, 244:1, eff....

Section 80:52-b - Checks Tendered in Payment of Taxes. - Source. 1977, 26:1, eff. April 1, 1977. 2013, 90:4, eff....

Section 80:52-c - Electronic Payment. - Source. 1994, 2:2. 1995, 137:4. 2001, 78:2. 2009, 37:1, eff....

Section 80:54 - Calendar Days. - Source. 1943, 134:5, eff. April 26, 1943.

Section 80:55 - Timely Mailing. - Source. 1969, 359:1, eff. Aug. 30, 1969.

Section 80:56 - Uncollectible Remittances. - Source. 1977, 119:1. 1985, 312:5. 1996, 74:1, eff. July 12,...

Section 80:57 - Refund of Overpayments. - Source. 1983, 285:9, eff. Aug. 17, 1983.

Section 80:58 - Corporations. - Source. 1987, 322:1, eff. Jan. 1, 1988.

Section 80:59 - Real Estate Tax Lien; Optional Procedure. - Source. 1987, 322:1. 1993, 125:3, eff. July 16, 1993.

Section 80:60 - Notice of Lien. - Source. 1987, 322:1, eff. Jan. 1, 1988.

Section 80:61 - Affidavit of Execution of Real Estate Tax Lien. - Source. 1987, 322:1. 1998, 208:1, eff. June 18, 1998.

Section 80:62 - Postponement of Execution; Execution of Tax Lien by Agent. - Source. 1987, 322:1, eff. Jan. 1, 1988.

Section 80:63 - Right to Tax Lien. - Source. 1987, 322:1. 1992, 173:2, eff. May 8, 1992.

Section 80:64 - Report of Tax Lien. - Source. 1987, 322:1. 2005, 140:1. 2008, 322:2, eff. Aug. 31,...

Section 80:65 - Notice by Lienholder to Mortgagee. - Source. 1987, 322:1. 1991, 54:5, eff. April 1, 1992. 2021,...

Section 80:66 - How Notice Shall be Given. - Source. 1987, 322:1. 1992, 54:2, eff. Jan. 1, 1993.

Section 80:67 - Fees for Notice. - Source. 1987, 322:1, eff. Jan. 1, 1988.

Section 80:68 - Real Estate Subject to Liens for Old Age Assistance. - Source. 1987, 322:1, eff. Jan. 1, 1988.

Section 80:69 - Redemption. - Source. 1987, 322:1. 1991, 54:6, eff. April 1, 1992. 2018,...

Section 80:70 - Notice of Redemption. - Source. 1987, 322:1, eff. Jan. 1, 1988.

Section 80:71 - Partial Payments in Redemption. - Source. 1987, 322:1. 1991, 54:7, eff. April 1, 1992.

Section 80:72 - Receipt for Redemption and Payment to Lienholder. - Source. 1987, 322:1, eff. Jan. 1, 1988.

Section 80:73 - Part Owners. - Source. 1987, 322:1. 1991, 54:8, eff. April 1, 1992.

Section 80:74 - Record to be Kept by Register of Deeds. - Source. 1987, 322:1. 2008, 322:3, eff. Aug. 31, 2008.

Section 80:75 - Payment of Subsequent Tax. - Source. 1987, 322:1. 1992, 54:3, eff. Jan. 1, 1993. 2018,...

Section 80:76 - Tax Deed. - Source. 1987, 322:1. 1994, 199:3. 1997, 266:3, eff. Jan. 1,...

Section 80:77 - Notice to Current Owner. - Source. 1987, 322:1, eff. Jan. 1, 1988.

Section 80:77-a - Notice to Mortgagees. - Source. 1995, 99:2, eff. Jan. 1, 1996.

Section 80:78 - Incontestability. - Source. 1987, 322:1, eff. Jan. 1, 1988.

Section 80:79 - Return of Reports. - Source. 1987, 322:1. 2008, 322:4, eff. Aug. 31, 2008.

Section 80:80 - Transfer of Tax Lien. - Source. 1987, 322:1. 1992, 173:3, 4. 1993, 176:10. 1997, 266:4,...

Section 80:81 - Executing Real Estate Tax Lien. - Source. 1987, 322:1, eff. Jan. 1, 1988.

Section 80:82 - Register of Deeds. - Source. 1987, 322:1, eff. Jan. 1, 1988.

Section 80:83 - Exception. - Source. 1987, 322:1, eff. Jan. 1, 1988.

Section 80:84 - Amendments of Inventories and Tax Lists. - Source. 1987, 322:1, eff. Jan. 1, 1988.

Section 80:85 - Lien Procedure; Land Use Change Tax. - Source. 1987, 322:1. 1991, 281:23, eff. Aug. 17, 1991. 2012,...

Section 80:86 - Tax Lien on Real Estate. - Source. 1987, 322:1, eff. Jan. 1, 1988.

Section 80:87 - Procedure for Adoption. - Source. 1987, 322:1, eff. Jan. 1, 1988.

Section 80:88 - Distribution of Proceeds From the Sale of Tax-Deeded Property. - Source. 1998, 238:2. 2007, 184:1, eff. Aug. 17, 2007.

Section 80:89 - Notice to Former Owner and Opportunity for Repurchase. - Source. 1998, 238:2. 2007, 184:2, 3, eff. Aug. 17, 2007....

Section 80:90 - Definitions. - Source. 1998, 238:2. 2007, 42:2, eff. July 20, 2007. 2016,...

Section 80:91 - Liability and Obligations Limited. - Source. 1998, 238:2, eff. June 25, 1998.

Title 81 - Taxes in Unincorporated Towns and Unorganized Places

Section 81:1 - Duties of County Commissioners. - Source. 1989, 266:4, eff. July 1, 1989.

Section 81:2 - Apportionment, Assessment and Abatement of Taxes. - Source. 1989, 266:4, eff. July 1, 1989.

Section 81:3 - Sale of Real Estate. - Source. 1989, 266:4, eff. July 1, 1989.

Section 81:4 - Real Estate Tax Lien; Optional Procedure. - Source. 1989, 266:4, eff. July 1, 1989.

Section 81:5 - Abatement of Taxes. - Source. 1989, 266:4; 408:12. 1992, 285:4. 2001, 53:1, eff. Jan....

Title 82 - Taxation of Railroads

Section 82:1 - Definitions. - Source. 1911, 169:25. PL 69:26. RL 83:26. 2001, 234:2. 2010,...

Section 82:2 - Rate. - Source. 1911, 169:11. PL 69:1. RL 83:1. RSA 82:2. 1983,...

Section 82:3 - How Determined. - Source. 1911, 169:12. PL 69:2. RL 83:2. RSA 82:3. 1973,...

Section 82:6 - Condition of Property. - Source. 1911, 169:14. PL 69:5. RL 83:5. RSA 82:6. 1973,...

Section 82:7 - Evidence of Value. - Source. 1911, 169:14. PL 69:6. RL 83:6. RSA 82:7. 1955,...

Section 82:10 - Information Filing and Penalties. - Source. 1911, 169:16. PL 69:9. RL 83:9. RSA 82:10. 1973,...

Section 82:10-a - Reports of Stock Ownership. - Source. 1981, 224:1, eff. April 1, 1981.

Section 82:11 - Railroad Trackage. - Source. 1911, 169:16. PL 69:10. RL 83:10.

Section 82:12 - Express and Other Lines. - Source. 1911, 169:16. PL 69:11. RL 83:11. RSA 82:12. 1990,...

Section 82:13 - Other Corporations. - Source. 1911, 169:16. PL 69:12. RL 83:12.

Section 82:14 - Further Information. - Source. 1911, 169:16. PL 69:13. RL 83:13. RSA 82:14. 1973,...

Section 82:15-a - Proportionality. - Source. 1965, 13:1. 1973, 544:13. 1983, 318:15, eff. June 30,...

Section 82:16-a - Appeals. - Source. 2005, 93:2, eff. July 1, 2005.

Section 82:17 - Hearing. - Source. 1911, 169:18. PL 69:16. RL 83:16. 1950, part 8:18....

Section 82:18 - Appeal. - Source. 1911, 169:19. PL 69:17. RL 83:17. RSA 82:18. 1973,...

Section 82:20 - Notice of Tax; Payments; Declaration of Estimated Tax. - Source. 1911, 169:22. PL 69:19. RL 83:19. 1950, 5, part...

Section 82:21 - Appeal Not to Delay. - Source. 1911, 169:20. PL 69:20. RL 83:20.

Section 82:22 - Final Adjustment, Refund. - Source. 1911, 169:20. PL 69:21. RL 83:21. 1950, 5, part...

Section 82:23 - Interest. - Source. 1911, 169:23. PL 69:22. RL 83:22. RSA 82:23. 1981,...

Section 82:24 - Extents. - Source. 1911, 169:23. PL 69:23. RL 83:23. 1950, 5, part...

Section 82:24-a - Taxation of Railroads. - Source. 1973, 269:1, eff. Aug. 21, 1973.

Section 82:25 - New Railroads. - Source. 1868, 18:1. GL 62:1. 1881, 75:1. PS 64:2. PL...

Section 82:25-a - Amusement Railroads. - Source. 2001, 234:3, eff. Sept. 11, 2001.

Section 82:26 - Street Railways. - Source. 1919, 139:1. PL 69:28. RL 83:28.

Section 82:27 - Petition. - Source. 1919, 139:2. PL 69:29. RL 83:29. 1951, 203:1. RSA...

Section 82:28 - Hearing. - Source. 1919, 139:2. PL 69:30. RL 83:30. 1951, 203:1, eff....

Section 82:29 - Certificate. - Source. 1919, 139:2. PL 69:31. RL 83:31. 1951, 203:1, eff....

Section 82:30 - Finding, When Made. - Source. 1919, 139:3. PL 69:32. RL 83:32. 1951, 203:1, eff....

Section 82:31 - Apportionment. - Source. RS 39:5. CS 41:5. GS 57:7. GL 62:7. PS...

Section 82:32 - Directors' Return. - Source. PS 64:14. PL 69:34. RL 83:34. 1950, 5, part...

Section 82:33 - When Distributed. - Source. RS 39:5. CS 41:5. 1853, 1415:1. GS 57:8. GL...

Section 82:36 - Report of Commissioner of Revenue Administration. - Source. 1911, 169:21. PL 69:24. RL 83:24. RSA 82:36. 1973,...

Section 82:37 - Taxation of Certain Property. - Source. 1911, 169:24. PL 69:25. RL 83:25. RSA 82:37. 1990,...

Section 82:38 - Exemption of Mount Washington Cog Railway. - Source. 1965, 251:1, eff. April 1, 1966.

Title 82-A - Communications Services Tax

Section 82-A:1 - Statement of Purpose. - Source. 1990, 9:8. 2002, 219:1, eff. July 1, 2002. 2012,...

Section 82-A:2 - Definitions. - Source. 1990, 9:8; 101:2, 6. 1997, 351:35, 36. 2002, 219:2-4....

Section 82-A:3 - Imposition of Tax; Intrastate Communications Services. - Source. 1990, 9:8. 2001, 158:25. 2003, 319:39, eff. July 1,...

Section 82-A:4 - Imposition of Tax; Interstate Communications Services. - Source. 1990, 9:8; 101:3. 2001, 158:26. 2002, 219:5. 2003, 319:39....

Section 82-A:4-a - Computation of Tax; Coin-Operated Telephone Service. - Source. 1997, 351:37, eff. July 1, 1997.

Section 82-A:4-b - Special Rules for Mobile Telecommunications Services. - Source. 2002, 219:6, eff. July 1, 2002.

Section 82-A:4-c - Special Rules for Private Communications Services. - Source. 2004, 111:6, eff. July 1, 2004.

Section 82-A:4-d - Special Rules for VoIP Services. - Source. 2019, 346:257, eff. Jan. 1, 2020.

Section 82-A:4-e - Special Rules for Prepaid Wireless Telecommunications Service. - Source. 2019, 346:257, eff. Jan. 1, 2020.

Section 82-A:6 - Collection of Tax. - Source. 1990, 9:8, eff. April 1, 1990.

Section 82-A:7 - Tax Returns by Retailer; Estimated Payments and Extensions. - Source. 1990, 9:8; 101:4.

Section 82-A:8 - Tax Returns by Taxpayer. - Source. 1990, 9:8, eff. April 1, 1990.

Section 82-A:9 - Resale Number. - Source. 1990, 9:8, eff. April 1, 1990.

Section 82-A:11 - Books, Records, Papers and Other Documents. - Source. 1990, 9:8, eff. April 1, 1990.

Section 82-A:11-a - Examinations of Telephone Company Records; Enhanced 911 Charges. - Source. 2005, 251:2. 2008, 361:14, eff. July 11, 2008.

Section 82-A:14 - Tax Sales. - Source. 1990, 9:8. 1991, 163:37, eff. May 27, 1991.

Section 82-A:15 - Administration; Rulemaking; Proceedings. - Source. 1990, 9:8. 1991, 163:43, XXXVII; 362:4. 2005, 251:3, eff....

Section 82-A:16-a - Confidentiality of Records. - Source. 2005, 251:4. 2008, 361:14, eff. July 11, 2008.

Section 82-A:17 - Severability. - Source. 1990, 9:8, eff. April 1, 1990.

Title 83-F - Utility Property Tax

Section 83-F:1 - Definitions. - Source. 1999, 17:35; 303:3. 2011, 59:1, eff. July 1, 2011....

Section 83-F:2 - Tax Imposed. - Source. 1999, 17:35, eff. April 29, 1999.

Section 83-F:3 - Determination of Value. - Source. 1999, 17:35. 2010, 219:2, eff. Aug. 27, 2010.

Section 83-F:4 - Persons Liable. - Source. 1999, 17:35; 303:4, eff. July 16, 1999.

Section 83-F:5 - Payment Forms. - Source. 1999, 17:35; 303:5. 2007, 216:1, 2. 2010, 219:3, eff....

Section 83-F:6 - Records. - Source. 1999, 17:35; 303:6, eff. July 16, 1999.

Section 83-F:7 - Administration. - Source. 1999, 17:35; 303:7, eff. July 16, 1999.

Section 83-F:8 - Appeals. - Source. 1999, 17:35. 2005, 87:1, eff. April 1, 2005.

Section 83-F:9 - Exemption From Education Tax. - Source. 1999, 17:35; 303:8. 2005, 257:3. 2008, 173:15, eff. July...

Title 84-A - Medicaid Enhancement Tax

Section 84-A:1 - Definitions. - Source. 1991, 299:2. 1993, 4:4. 2004, 260:3, 4, 10. 2011,...

Section 84-A:2 - Imposition of Tax. - Source. 1991, 299:2. 1993, 4:5. 1998, 352:1. 2003, 319:36. 2004,...

Section 84-A:3 - Tax Due; Offset for Past Due Payments. - Source. 1991, 299:2; 390:3. 1993, 4:6, 7. 2010, Sp. Sess.,...

Section 84-A:4 - Returns. - Source. 1991, 299:2. 2004, 260:5, eff. July 1, 2005. 2014,...

Section 84-A:5 - Method of Payment and Deposit of Tax. - Source. 1991, 299:2. 1993, 4:8, eff. July 1, 1993. 2014,...

Section 84-A:6 - Additional Returns. - Source. 1991, 299:2. 2004, 260:6, eff. July 1, 2005.

Section 84-A:7 - Extension of Time for Returns. - Source. 1991, 299:2, eff. June 20, 1991.

Section 84-A:8 - Taxpayer Records. - Source. 1991, 299:2, eff. June 20, 1991.

Section 84-A:9 - Administration. - Source. 1991, 299:2, eff. June 20, 1991.

Section 84-A:10 - Confidentiality of Records. - Source. 1991, 299:2, eff. June 20, 1991.

Section 84-A:11 - Protection of Tax Exemption. - Source. 1991, 299:2, eff. June 20, 1991.

Section 84-A:14 - Declaration of Intent. - Source. 2014, 158:9, eff. June 30, 2014.

Section 84-A:15 - Severability. - Source. 2014, 158:9, eff. June 30, 2014.

Title 84-C - Nursing Facility Quality Assessment

Section 84-C:1 - Definitions. - Source. 2003, 223:9. 2004, 260:11. 2008, 253:2, eff. June 26,...

Section 84-C:2 - Imposition of Fee. - Source. 2003, 223:9. 2004, 260:12. 2007, 263:51, eff. Jan. 1,...

Section 84-C:3 - Assessment Due. - Source. 2003, 223:9. 2010, 152:5, eff. Aug. 13, 2010.

Section 84-C:4 - Returns. - Source. 2003, 223:9. 2004, 260:13, eff. June 16, 2004.

Section 84-C:5 - Collection and Deposit of Assessment. - Source. 2003, 223:9. 2008, 253:3, eff. June 26, 2008. 2016,...

Section 84-C:5-a - Collection and Deposit of Assessment. - Source. 2008, 253:4, eff. June 26, 2008.

Section 84-C:6 - Additional Returns. - Source. 2003, 223:9. 2004, 260:14, eff. June 16, 2004.

Section 84-C:7 - Extension of Time for Returns. - Source. 2003, 223:9, eff. July 1, 2003.

Section 84-C:8 - Records. - Source. 2003, 223:9, eff. July 1, 2003.

Section 84-C:9 - Administration. - Source. 2003, 223:9, eff. July 1, 2003. 2016, 85:7, eff....

Section 84-C:10 - Confidentiality of Records. - Source. 2003, 223:9, eff. July 1, 2003.

Section 84-C:11 - Contingencies. - Source. 2003, 223:9. 2004, 260:15-17, 21, I. 2008, 253:5, eff....

Title 85 - Extents

Section 85:1 - Who may Issue. - Source. RS 48:1. CS 51:1. GS 59:1. GL 66:1. PS...

Section 85:2 - Liability of Town. - Source. RS 48:2. CS 51:2. GS 59:2. GL 66:2. PS...

Section 85:3 - Liability of Selectmen. - Source. RS 48:3. CS 51:3. GS 59:3. GL 66:3. PS...

Section 85:4 - Liability of Collector. - Source. RS 48:4. CS 51:4. GS 59:4. GL 66:4. PS...

Section 85:5 - Issue by Selectmen. - Source. RS 48:5. CS 51:5. GS 59:5. GL 66:5. PS...

Section 85:6 - Effect of Issue. - Source. RS 48:6. CS 51:6. GS 59:6. GL 66:6. PS...

Section 85:7 - Additional, Against Town. - Source. RS 48:7. CS 51:7. GS 59:7. GL 66:7. PS...

Section 85:8 - Sale of Personal Property. - Source. RS 48:8. CS 51:8. GS 59:8. GL 66:8. PS...

Section 85:9 - Sale of Real Estate. - Source. RS 48:9. CS 51:9. GS 59:9. GL 66:9. PS...

Section 85:10 - To Whom Directed. - Source. RS 48:10. CS 51:10. GS 59:10. GL 66:10. PS...

Section 85:11 - Further Extents. - Source. RS 48:11. CS 51:11. GS 59:11. GL 66:11. PS...

Section 85:12 - Fees. - Source. RS 48:12. CS 51:12. GS 59:12. GL 66:12. PS...

Section 85:13 - Of Individuals. - Source. RS 48:13. CS 51:13. GS 59:13. GL 66:13. PS...

Section 85:14 - Of Towns. - Source. RS 48:14. CS 51:14. GS 59:14. GL 66:14. PS...

Section 85:15 - Of Selectmen. - Source. RS 48:15. CS 51:15. GS 59:15. GL 66:15. PS...

Section 85:16 - Limitation. - Source. RS 48:17. CS 51:17. GS 59:17. GL 66:17. PS...

Section 85:17 - Of Collector. - Source. RS 48:16. CS 51:16. GS 59:16. GL 66:16. PS...

Title 87 - Taxation of Transfers of Certain Estates

Section 87:1 - Tax Imposed. - Source. 1931, 125:1. RL 88:1. RSA 87:1. 1955, 72:1. 1967,...

Section 87:2 - When Payable. - Source. 1931, 125:1. RL 88:2. 1950, 5, part 8, 49:2....

Section 87:3 - Extension of Time. - Source. 1931, 125:1. RL 88:5. 1950, 5, part 8, 49:2....

Section 87:4 - Liability for Tax. - Source. 1931, 125:1. RL 88:3.

Section 87:5 - Lien of Tax. - Source. 1931, 125:1. RL 88:4.

Section 87:6 - Returns and Extensions. - Source. 1931, 125:1. RL 88:6. 1950, 5, part 8, 49:2....

Section 87:7 - Intent of Chapter. - Source. 1931, 125:1. RL 88:7.

Section 87:9 - Chapter Void, When. - Source. 1931, 125:1. RL 88:9. RSA 87:9. 1995, 246:3, eff....

Section 87:10 - Adjustments. - Source. 1931, 125:1. RL 88:10. 1950, 5, part 8, 49:2....

Section 87:11 - Estates Affected. - Source. 1931, 125:1. RL 88:11.

Section 87:13 - Disposition of Revenue. - Source. 1931, 125:1. RL 88:13. 1953, 169:3, eff. July 1,...

Section 87:14 - Books; Blanks. - Source. 2002, 232:1, eff. Jan. 1, 2003.

Section 87:15 - Expenses. - Source. 2002, 232:1, eff. Jan. 1, 2003.

Section 87:16 - Disposal of Records. - Source. 2002, 232:1, eff. Jan. 1, 2003.

Section 87:17 - Prerequisite to Administration. - Source. 2002, 232:1, eff. Jan. 1, 2003.

Section 87:18 - Inventory; Appraisal. - Source. 2002, 232:1, eff. Jan. 1, 2003.

Section 87:19 - Penalty. - Source. 2002, 232:1, eff. Jan. 1, 2003.

Section 87:20 - Report of Trusts. - Source. 2002, 232:1, eff. Jan. 1, 2003.

Section 87:21 - Notifying Department of Revenue Administration. - Source. 2002, 232:1. 2011, 88:20, eff. July 1, 2011.

Section 87:22 - Copies to Department of Revenue Administration. - Source. 2002, 232:1. 2011, 88:20, eff. July 1, 2011.

Section 87:23 - Special Appraisal. - Source. 2002, 232:1, eff. Jan. 1, 2003.

Section 87:24 - Expense. - Source. 2002, 232:1, eff. Jan. 1, 2003.

Section 87:25 - Conditions of Allowance of Account or Motion for Summary Administration. - Source. 2002, 232:1, eff. Jan. 1, 2003.

Section 87:26 - Certificate and Receipt. - Source. 2002, 232:1. 2011, 88:20, eff. July 1, 2011.

Section 87:27 - Continuance of Account. - Source. 2002, 232:1, eff. Jan. 1, 2003.

Section 87:28 - Determination of Amount. - Source. 2002, 232:1, eff. Jan. 1, 2003.

Section 87:29 - Lien. - Source. 2002, 232:1, eff. Jan. 1, 2003.

Section 87:30 - Discharge of Lien. - Source. 2002, 232:1, eff. Jan. 1, 2003.

Section 87:31 - Collection. - Source. 2002, 232:1, eff. Jan. 1, 2003.

Section 87:32 - Suit for Tax. - Source. 2002, 232:1, eff. Jan. 1, 2003.

Section 87:33 - Notice to Appear. - Source. 2002, 232:1, eff. Jan. 1, 2003.

Section 87:34 - Appearance by Department. - Source. 2002, 232:1, eff. Jan. 1, 2003.

Section 87:35 - Records of the Estate. - Source. 2002, 232:1, eff. Jan. 1, 2003.

Section 87:36 - Authority to Audit. - Source. 2002, 232:1, eff. Jan. 1, 2003.

Section 87:37 - Administration; Rulemaking. - Source. 2002, 232:1, eff. Jan. 1, 2003.

Title 88-A - Uniform Estate Tax Apportionment Act

Section 88-A:1 - Definitions. - Source. 1959, 158:1, eff. Oct. 1, 1959.

Section 88-A:2 - Apportionment. - Source. 1959, 158:1, eff. Oct. 1, 1959.

Section 88-A:3 - Procedure for Determining Apportionment. - Source. 1959, 158:1. 1996, 83:1, eff. Jan. 1, 1997.

Section 88-A:4 - Method of Proration. - Source. 1959, 158:1, eff. Oct. 1, 1959.

Section 88-A:5 - Allowance for Exemptions, Deductions and Credits. - Source. 1959, 158:1, eff. Oct. 1, 1959.

Section 88-A:6 - No Apportionment Between Temporary and Remainder Interests. - Source. 1959, 158:1, eff. Oct. 1, 1959.

Section 88-A:7 - Exoneration of Fiduciary. - Source. 1959, 158:1. 1996, 83:2, eff. Jan. 1, 1997.

Section 88-A:8 - Action by Non-Resident, Reciprocity. - Source. 1959, 158:1. 1996, 83:3, eff. Jan. 1, 1997.

Section 88-A:9 - Coordination With Federal Law. - Source. 1959, 158:1. 1996, 83:4, eff. Jan. 1, 1997.

Section 88-A:9-a - Uniformity of Interpretation. - Source. 1996, 83:5, eff. Jan. 1, 1997.

Section 88-A:10 - Short Title. - Source. 1959, 158:1, eff. Oct. 1, 1959.

Section 88-A:11 - Severability. - Source. 1959, 158:1, eff. Oct. 1, 1959.

Section 88-A:12 - Exception. - Source. 1959, 158:3, eff. Oct. 1, 1959.

Title 90 - Settlement of Disputes Respecting the Domicile of Decedents for Death Tax Purposes

Section 90:1 - Definitions. - Source. 1949, 21:1, par. 1. 1950, 5, part 8, 49:2....

Section 90:2 - Election to Invoke Provisions of Chapter; Rejection of Election. - Source. 1949, 21:1, par. 2, eff. Feb. 17, 1949.

Section 90:3 - Agreement With Other Taxing Officials and Executors as to Death Tax, Etc. - Source. 1949, 21:1, par. 3. 1950, 5, part 8, 49:2....

Section 90:4 - Determination of Domicile in Absence of Agreement. - Source. 1949, 21:1, par. 4. 1950, 5, part 8, 49:2....

Section 90:5 - Penalties and Interest for Nonpayment of Tax. - Source. 1949, 21:1, par. 5, eff. Feb. 17, 1949.

Section 90:6 - Reciprocal Character. - Source. 1949, 21:1, par. 6, eff. Feb. 17, 1949.

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New Hampshire Revised Statutes Title V - Taxation

New Hampshire Revised Statutes
Title V - Taxation