New Hampshire Statutes

TITLE V — TAXATION (Includes Chapters 71 - 90)

CHAPTER 71 — THE TAX COMMISSION
CHAPTER 71-A — DEPARTMENT OF REVENUE ADMINISTRATION
CHAPTER 71-B — BOARD OF TAX AND LAND APPEALS
- Section 71-B:1 Board Established.
- Section 71-B:10 Notice.
- Section 71-B:11 Jurisdiction.
- Section 71-B:12 Appeal.
- Section 71-B:13 Enforcement of Decisions.
- Section 71-B:14 Staff.
- Section 71-B:15 Office.
- Section 71-B:16 Order for Reassessment.
- Section 71-B:16-a Criteria for Ordering Reassessment.
- Section 71-B:17 Procedure for.
- Section 71-B:18 Expense of.
- Section 71-B:19 Effect.
- Section 71-B:2 Appointment; Term; Chairman.
- Section 71-B:20 Legal Counsel.
- Section 71-B:21 Neglect to Comply With Board's Orders.
- Section 71-B:22 Appeal From.
- Section 71-B:3 Removal.
- Section 71-B:4 Compensation.
- Section 71-B:5 Authority; Duties.
- Section 71-B:6 Quorum; Disqualification; Temporary Members.
- Section 71-B:7 Hearing Procedure.
- Section 71-B:7-a Representation by Nonattorneys.
- Section 71-B:7-b Board Meetings.
- Section 71-B:8 Rules and Regulations.
- Section 71-B:9 Administration of Oaths, Subpoenas, etc.; Fees.
CHAPTER 72 — PERSONS AND PROPERTY LIABLE TO TAXATION
- Section 72:1 Persons Liable.
- Section 72:1-a Korean Conflict Veterans.
- Section 72:1-b Notice of Exemption.
- Section 72:1-c Optional Collection of Resident Tax.
- Section 72:1-d Definitions.
- Section 72:10 Limitation.
- Section 72:11 Water Works; Flood Control.
- Section 72:11-a Water Works, Flood Control, Additional Provisions.
- Section 72:12 Public Utilities.
- Section 72:12-a Water and Air Pollution Control Facilities.
- Section 72:12-b Facilities Previously Exempted.
- Section 72:12-c Exemption.
- Section 72:12-d Exemption.
- Section 72:13 Mines, Sand, Gravel, Loam, or Other Similar Substances.
- Section 72:14 Reclaimed Swamps.
- Section 72:15 Personal Estate.
- Section 72:18 Registered Sires.
- Section 72:19 Corporate Stock.
- Section 72:2 Veterans' Exemption.
- Section 72:20 Contract for Exemption.
- Section 72:21 Income of Ships.
- Section 72:21-a House Trailers.
- Section 72:22 Burial Places.
- Section 72:22-a Assistance to Tax Exempt Organizations.
- Section 72:23 Real Estate and Personal Property Tax Exemption.
- Section 72:23-a Veterans Organization.
- Section 72:23-b American Red Cross.
- Section 72:23-c Annual List.
- Section 72:23-d New Hampshire Congregational-Christian Conference.
- Section 72:23-e Nutfield Heights Inc.
- Section 72:23-f Salemhaven, Inc.
- Section 72:23-g Letitia Pratt Foundation, Inc.
- Section 72:23-h Granges.
- Section 72:23-i Rannie Webster Foundation.
- Section 72:23-j Senior Citizens Housing Development Corporation of Claremont, Inc.
- Section 72:23-k Charitable, Nonprofit Housing Projects.
- Section 72:23-l Definition of ""Charitable''.
- Section 72:23-m Applicability of Exemptions.
- Section 72:23-n Voluntary Payments in Lieu of Taxes.
- Section 72:24-27 Repealed.
- Section 72:27-a Procedure for Adoption, Modification, or Rescission.
- Section 72:28 Standard and Optional Veterans' Tax Credit.
- Section 72:28-a Procedure for Adoption.
- Section 72:29 Definitions.
- Section 72:29-a Surviving Spouse.
- Section 72:29-b Procedure for Adoption.
- Section 72:3 Record of Discharge, etc.
- Section 72:3-a Members of the Armed Forces.
- Section 72:30 Proration of Tax Credit.
- Section 72:31 Husband and Wife.
- Section 72:32 Veterans of Allied Forces.
- Section 72:33 Application for Exemption or Tax Credit.
- Section 72:33-a Application for Exemption or Tax Credit by a Beneficial Interest Owner of a Trust.
- Section 72:33-b Optional Date for Filing for Elderly Exemption.
- Section 72:34 Investigation of Application and Decision by Town Officials.
- Section 72:34-a Appeal From Refusal to Grant Exemption, Deferral, or Tax Credit.
- Section 72:34-b Extensions.
- Section 72:35 Tax Credit for Service-Connected Total Disability.
- Section 72:35-a Procedure for Adoption.
- Section 72:36 Interpretations; Rules.
- Section 72:36-a Certain Disabled Veterans.
- Section 72:36-b Procedure for Adoption; Exemption for the Blind.
- Section 72:37 Exemption for the Blind.
- Section 72:37-a Exemption for Improvements to Assist Persons With Disabilities.
- Section 72:37-b Exemption for the Disabled.
- Section 72:37-c Procedure for Adoption.
- Section 72:38 Exemption for Aviation Facilities; Partial Reimbursement for Taxes Paid.
- Section 72:38-a Tax Deferral for Elderly and Disabled.
- Section 72:38-b Exemption for Deaf or Severely Hearing Impaired Persons; Procedure for Adoption.
- Section 72:39 Exemption for Persons 68 Years or Over.
- Section 72:39-a Conditions for Elderly Exemption.
- Section 72:39-b Procedure for Adoption and Modification of Elderly Exemption.
- Section 72:4 Military Service Exemption.
- Section 72:40 Conditions.
- Section 72:40-a Limitation.
- Section 72:40-b Publishing Prohibited.
- Section 72:41 Proration.
- Section 72:41-a Removal From State; Residency Requirement.
- Section 72:42 Application.
- Section 72:43 Interpretations; Rules.
- Section 72:43-a-43-c Repealed.
- Section 72:43-d Application.
- Section 72:43-e-43-g Repealed.
- Section 72:43-h Procedure for Adoption.
- Section 72:44-60 Repealed.
- Section 72:5 Liability of Husband.
- Section 72:5-a Distribution of Resident Taxes.
- Section 72:5-b Compensation of Collector.
- Section 72:5-c Application.
- Section 72:6 Real Estate.
- Section 72:6-a Trusts.
- Section 72:61 Definition of Solar Energy Systems.
- Section 72:62 Exemption for Solar Energy Systems.
- Section 72:63 Procedure for Adoption.
- Section 72:64 Application for Exemption.
- Section 72:65 Definition of Wind-Powered Energy Systems.
- Section 72:66 Exemption for Wind-Powered Energy Systems.
- Section 72:67 Procedure for Adoption.
- Section 72:68 Application for Exemption.
- Section 72:69 Definition of Woodheating Energy System.
- Section 72:7 Buildings, etc.
- Section 72:7-a Manufactured Housing.
- Section 72:7-b Manufactured Housing.
- Section 72:7-c Exemption; Radio Towers, Antennas and Related Structures.
- Section 72:70 Exemption for Woodheating Energy Systems.
- Section 72:71 Procedure for Adoption.
- Section 72:72 Application for Exemption.
- Section 72:73 Definition of Renewable Generation Facility.
- Section 72:74 Payment in Lieu of Taxes.
- Section 72:75 Definitions.
- Section 72:76 Property Tax Exemption.
- Section 72:77 Procedure for Adoption.
- Section 72:78 Application for Exemption.
- Section 72:8 Electric Plants and Pipe Lines.
- Section 72:8-a Telecommunications Poles and Conduits.
- Section 72:8-b Exemption.
- Section 72:9 Where Taxable.
CHAPTER 72-A — BOAT FEE
- Section 72-A:1 Definitions.
- Section 72-A:10 Refund.
- Section 72-A:2 Boat Fee.
- Section 72-A:3 Amount of Fee.
- Section 72-A:4 Collection.
- Section 72-A:5 Town Treasurer.
- Section 72-A:6 Exemption.
- Section 72-A:7 Rulemaking.
- Section 72-A:8 Boats Under Federal Jurisdiction.
- Section 72-A:9 Transfer Credit.
CHAPTER 72-B — EXCAVATION TAX
- Section 72-B:1 Excavation Tax and Taxation of Excavation Area.
- Section 72-B:10 Doomage.
- Section 72-B:11 Disposition of the Excavation Tax.
- Section 72-B:12 Taxation of Excavation Activity.
- Section 72-B:12-a Excavation Activity Tax Appeal and Abatement.
- Section 72-B:13 Excavation Tax Appeal and Abatement.
- Section 72-B:14 Excavation Tax Appeals Board.
- Section 72-B:15 Excavation Tax Appeals Board Procedure.
- Section 72-B:16 Administration and Enforcement Fee.
- Section 72-B:17 Enforcement.
- Section 72-B:18 Rulemaking.
- Section 72-B:2 Definitions.
- Section 72-B:3 Release From Taxes.
- Section 72-B:4 Assessment of the Excavation Tax.
- Section 72-B:5 Bond.
- Section 72-B:6 Unpaid Taxes.
- Section 72-B:7 Lien.
- Section 72-B:8 Notice of Intent to Excavate.
- Section 72-B:8-a Supplemental Notice of Intent to Excavate.
- Section 72-B:9 Report of Excavated Material.
CHAPTER 73 — PERSONS AND PROPERTY, WHERE AND TO WHOM TAXED
- Section 73:1 Residents.
- Section 73:10 Real Estate.
- Section 73:11-16 Repealed.
- Section 73:16-a Personal Property on Land of Another.
- Section 73:17 Occupant Not Owner.
- Section 73:18 If no Occupant.
- Section 73:19 Part Owners.
- Section 73:2 Removal of Residence.
- Section 73:20 Unimproved Lands.
- Section 73:21 Estates.
- Section 73:22 Trusts.
- Section 73:23 Affidavit of Removal.
- Section 73:24 Tax Paid Elsewhere.
- Section 73:25 Lien for Tax Paid.
- Section 73:3 Corporation Property.
- Section 73:4 Personalty.
- Section 73:5 Later Taxation.
- Section 73:5-a Permit for Temporary Use.
- Section 73:6 In Unorganized Place.
- Section 73:7 Vessels.
- Section 73:8 Income of Vessels.
- Section 73:9 Boats.
CHAPTER 74 — ANNUAL INVENTORY OF POLLS AND TAXABLE PROPERTY
- Section 74:1 Annual List.
- Section 74:10 Hearings.
- Section 74:11 Assessments.
- Section 74:12 Doomage.
- Section 74:13 Penalty for Default by Selectman or Assessor.
- Section 74:14 Account Requirable.
- Section 74:15 Penalty for Withholding True Name.
- Section 74:16 Penalty for Evasion of Tax on Bank Stock.
- Section 74:17 Inspection of Property.
- Section 74:18 Inventory of Property Transfers.
- Section 74:2 Exempt Realty.
- Section 74:3 Railroad Stock.
- Section 74:3-a Statement of Ownership.
- Section 74:3-b Continuing Fund.
- Section 74:4 Taxpayer Inventory Blank.
- Section 74:4-a Choice to Eliminate Inventory Blanks.
- Section 74:5 Distribution.
- Section 74:6 Time of Distribution.
- Section 74:7 Return of Inventory.
- Section 74:7-a Penalty for Failure to File.
- Section 74:7-b Distribution of Penalty.
- Section 74:7-c Exceptions.
- Section 74:8 Extension of Time for Filing.
- Section 74:9 Declaration.
CHAPTER 75 — APPRAISAL OF TAXABLE PROPERTY
- Section 75:1 How Appraised.
- Section 75:1-a Residential Property Subject to Housing Covenant Under the Low-income Housing Tax Credit Program.
- Section 75:1-a-1 Residential Property Subject to Housing Covenant Under the Low-Income Housing Tax Credit Program.
- Section 75:10 Definitions.
- Section 75:11 Appraisal of Residences.
- Section 75:12 Valuation for Bonding Limit Purposes.
- Section 75:13 Valuation for Computing Equalized Value.
- Section 75:14 Appeal to Board of Tax and Land Appeals.
- Section 75:15 Appeal to Superior Court.
- Section 75:16 Reclassification by Board of Tax and Land Appeals.
- Section 75:17 Procedure for Complying With Orders of Board of Tax and Land Appeals.
- Section 75:18 Neglect of Duty.
- Section 75:19 False Statement.
- Section 75:2 Distinct Interests.
- Section 75:3 Land and Buildings.
- Section 75:4 Inventories.
- Section 75:5 Buildings.
- Section 75:6 Deductions in Case of Insane Persons.
- Section 75:7 Oath.
- Section 75:8 Revised Inventory.
- Section 75:8-a Five-Year Valuation.
- Section 75:8-b Annual Appraisal; Municipalities Over 10,000.
- Section 75:9 Separate Tracts.
CHAPTER 76 — APPORTIONMENT, ASSESSMENT AND ABATEMENT OF TAXES
- Section 76:1 Apportionment.
- Section 76:1-a Definitions.
- Section 76:10 Selectmen's Lists and Warrant.
- Section 76:10-a Jeopardy Assessment.
- Section 76:11 Delivery of List; Notice to Taxpayer; Other Bills.
- Section 76:11-a Information.
- Section 76:11-b Notice of Arrearage.
- Section 76:12 List of Resident Taxes.
- Section 76:13 Interest.
- Section 76:13-a Resident Tax Penalty.
- Section 76:13-b Limitations on Interest When Tax Relief is Granted.
- Section 76:14 Correction of Omissions, or Improper Assessment.
- Section 76:15 Amendments of Inventories and Tax Lists.
- Section 76:15-a Semi-Annual Collection of Taxes in Certain Towns and Cities.
- Section 76:15-aa Quarterly Billing of Taxes in Certain Towns and Cities.
- Section 76:15-b Local Option.
- Section 76:15-c Collection of Property Taxes in Certain Municipalities.
- Section 76:16 By Selectmen or Assessors.
- Section 76:16-a By Board of Tax and Land Appeals.
- Section 76:16-b Reappraisal by Commercial Firm.
- Section 76:16-c Abatement of Resident Taxes.
- Section 76:16-d Extensions of Application; Reply and Appeal Deadlines.
- Section 76:16-e Timely Filing.
- Section 76:17 By Court.
- Section 76:17-a Interest.
- Section 76:17-b Filing Fee Reimbursed.
- Section 76:17-c Effect of Abatement Appeal on Subsequent Taxes.
- Section 76:17-d Abatement Refund.
- Section 76:18 For Watering Trough.
- Section 76:19 For Shade Trees.
- Section 76:19-a Abatement for Brownfields Property.
- Section 76:2 Property Tax Year.
- Section 76:2-a Combining Land and Building Values on the Property Tax Bill.
- Section 76:20 Record.
- Section 76:3 Education Tax.
- Section 76:4 Taxes Includable in One Assessment.
- Section 76:5 What Taxes Assessed.
- Section 76:6 Overlay.
- Section 76:7 Record of Inventories and Taxes.
- Section 76:7-a Posting of Excerpts of Inventories.
- Section 76:8 Commissioner's Warrant.
- Section 76:9 Commissioner's Report.
CHAPTER 77 — TAXATION OF INCOMES
- Section 77:1 Rate.
- Section 77:1-a Definitions.
- Section 77:10 Income From Trusts.
- Section 77:11 Accumulations.
- Section 77:12 From Nonresident Trustees.
- Section 77:13 Guardians, etc.
- Section 77:14 Partnerships and Limited Liability Companies.
- Section 77:15 Partners and Members.
- Section 77:16 Members of Partnership or Limited Liability Company Outside the State.
- Section 77:17 Application of Sections.
- Section 77:17-a Small Business Corporations, Information Reports.
- Section 77:18 Returns and Declarations.
- Section 77:18-a Fiscal Year Taxpayers' Returns.
- Section 77:18-b Extension of Time for Returns.
- Section 77:19 Inspection.
- Section 77:2 Conformity to Laws.
- Section 77:20 Information as to Filing of Returns.
- Section 77:21 Payment; Interest.
- Section 77:21-a Overpayments.
- Section 77:21-b Interest.
- Section 77:22 Warrants, Collection.
- Section 77:22-a Lien for Taxes.
- Section 77:23 To Whom Payable.
- Section 77:24 Reassessment by Department of Revenue Administration.
- Section 77:24-a Abatement for Overpayment.
- Section 77:24-b Corrections.
- Section 77:25 Appeal of Assessment.
- Section 77:25-a Uncollectible Taxes.
- Section 77:26 Appeal.
- Section 77:27 Refunds.
- Section 77:27-a Minor Over or Under Payments Disregarded.
- Section 77:28 Correction of Assessment.
- Section 77:29 Penalty for Delay in Filing Return.
- Section 77:3 Who Taxable.
- Section 77:3-a Limited Liability Company.
- Section 77:30 Penalty; Fraudulent or Incorrect Return.
- Section 77:30-a Question on Inventory Blank.
- Section 77:31 Division of Interest and Dividends.
- Section 77:32 Administration by Director of Interest and Dividends.
- Section 77:33 Expenses of Administration.
- Section 77:34 Distribution.
- Section 77:35 Questions of Law.
- Section 77:36 Disposal of Papers.
- Section 77:37 Taxpayer Records.
- Section 77:38 Definitions.
- Section 77:39 Imposition of Tax.
- Section 77:4 What Taxable.
- Section 77:4-a Interest From Deposits in Vermont Banks Not Taxable.
- Section 77:4-b Interest and Dividend Income of Employee Benefit Plans and Tax Deferred Investments Not Taxable.
- Section 77:4-c Sale or Exchange of Transferable Shares Not Taxable.
- Section 77:4-d Dividends Earned on Certain Mutual Funds and Distributions Received on Unit Investment Trusts Not Taxable.
- Section 77:4-e Interest and Dividends From Funds Invested in College Tuition Savings Plan Not Taxable.
- Section 77:4-f Adjustments for Contributions and Distributions With Respect to Qualified Investment Capital Companies.
- Section 77:40 Who Taxable; What Taxable.
- Section 77:41 Non-Taxable Income.
- Section 77:42 Returns and Payment.
- Section 77:43 Extension of Time for Returns.
- Section 77:44 Interest.
- Section 77:45 Inspection.
- Section 77:46 Warrants, Collection.
- Section 77:47 Reassessment by Department of Revenue Administration.
- Section 77:48 Penalty; Fraudulent or Incorrect Return.
- Section 77:49 Taxpayer Records.
- Section 77:5 Exemptions.
- Section 77:5-a Married Taxpayers; Joint Returns.
- Section 77:50 Disposal of Papers.
- Section 77:6 Income From Pledged Property.
- Section 77:7 Capital Distribution.
- Section 77:8 Non-taxable Income.
- Section 77:9 Decedents' Estates.
CHAPTER 77-A — BUSINESS PROFITS TAX
- Section 77-A:1 Definitions.
- Section 77-A:10 Corrections.
- Section 77-A:11 Taxpayer Records.
- Section 77-A:12 Failure to Make Returns; False Returns or Records.
- Section 77-A:13 Adjustments; Procedure.
- Section 77-A:14 Appeal.
- Section 77-A:15 Administration.
- Section 77-A:16 Confidentiality of Department of Revenue Administration Records.
- Section 77-A:17 Preference.
- Section 77-A:18 Certifications for Dissolution, Withdrawal and Good Standing.
- Section 77-A:19 Lien for Tax.
- Section 77-A:2 Imposition of Tax.
- Section 77-A:2-a Minimum Tax Due.
- Section 77-A:2-b Conditions for Employment of Only Water's Edge Combination.
- Section 77-A:2-c Tax on Qualified Venture Capital Fund.
- Section 77-A:20 Distribution of Increase in Revenue.
- Section 77-A:20-a Distribution of Funds.
- Section 77-A:21 Severability.
- Section 77-A:3 Apportionment.
- Section 77-A:4 Additions and Deductions.
- Section 77-A:4-a Special Rule for ""Safe Harbor'' and Other Similar Leases.
- Section 77-A:5 Credits.
- Section 77-A:5-a Tax Expenditure Report.
- Section 77-A:5-b Election and Reporting for Qualified Investment Companies.
- Section 77-A:6 Returns, Declarations, and Combined Reporting.
- Section 77-A:7 Payments Due With Returns and With Estimates.
- Section 77-A:7-a Interest.
- Section 77-A:8 Additional Returns.
- Section 77-A:9 Extension of Time for Returns.
CHAPTER 77-B — COMMUTERS INCOME TAX
- Section 77-B:1 Definitions.
- Section 77-B:10 Who Must Withhold.
- Section 77-B:11 Return of Withheld Taxes.
- Section 77-B:12 Employer's Liability.
- Section 77-B:13 Use of Withholding Tables.
- Section 77-B:14 Amount of Withheld Taxes as Lien Against Employer.
- Section 77-B:15 Release of Lien.
- Section 77-B:16 Foreclosure of Lien.
- Section 77-B:17 Who Must File.
- Section 77-B:18 Payment of Estimated Tax.
- Section 77-B:19 Payment of Fourth Installment--General Rule.
- Section 77-B:2 Tax Imposed.
- Section 77-B:20 Exceptions.
- Section 77-B:21 Adjustments; Procedure.
- Section 77-B:22 Appeal.
- Section 77-B:23 Penalty.
- Section 77-B:24 Disposal of Revenue.
- Section 77-B:25 Investigation, etc.
- Section 77-B:26 Confidentiality of Department of Revenue Administration Records.
- Section 77-B:27 Preference.
- Section 77-B:28 Dissolution of Corporations.
- Section 77-B:3 When Taxed.
- Section 77-B:4 Administration.
- Section 77-B:5 Credit for Taxes Withheld.
- Section 77-B:6 Reciprocal Provisions.
- Section 77-B:7 Returns and Refunds of Individuals.
- Section 77-B:8 Information Returns.
- Section 77-B:9 Form and Verification of Returns.
CHAPTER 77-C — MISCELLANEOUS TAX DIVISION
CHAPTER 77-D — REAL AND PERSONAL PROPERTY APPRAISALS DIVISION
CHAPTER 77-E — BUSINESS ENTERPRISE TAX
- Section 77-E:1 Definitions.
- Section 77-E:10 Taxpayer Records.
- Section 77-E:11 Administration.
- Section 77-E:12 Certifications for Dissolution, Withdrawal, and Good Standing.
- Section 77-E:13 Application of Credit for Business Enterprise Tax Against Business Profits Tax.
- Section 77-E:14 Distribution of Funds.
- Section 77-E:2 Imposition of Tax.
- Section 77-E:3 Special Adjustments.
- Section 77-E:3-a Credit.
- Section 77-E:3-b Credit for Research and Development.
- Section 77-E:3-c Coos County Job Creation Tax Credit.
- Section 77-E:4 Apportionment.
- Section 77-E:5 Returns.
- Section 77-E:5-a Election of Qualified Investment Company Status.
- Section 77-E:6 Payments Due With Returns.
- Section 77-E:7 Additional Returns.
- Section 77-E:8 Extension of Time for Returns.
- Section 77-E:9 Corrections.
CHAPTER 78 — TOBACCO TAX
- Section 78:1 Definitions.
- Section 78:10 Resale of Stamps; Redemption.
- Section 78:11 Metering Machines.
- Section 78:12 Affixing Stamps.
- Section 78:12-a Unauthorized Sales.
- Section 78:12-b Sale and Distribution of Tobacco Products to Persons Under 18 Years of Age Prohibited.
- Section 78:12-c Possession of Tobacco by Persons Under 18 Years of Age and Misrepresentation of Age for the Purpose of Procuring Tobacco Products.
- Section 78:12-d Vending Machines.
- Section 78:12-e Access and Dissemination of Information Required.
- Section 78:13 Authorization to Affix Stamps or Use Metering Machine.
- Section 78:14 Unstamped Tobacco Products.
- Section 78:14-a Possession of Tobacco Products of Foreign States.
- Section 78:15 Sales Between Licensees.
- Section 78:16 Seizure, Forfeiture, and Destruction of Illegal Tobacco Products.
- Section 78:17 Fraudulent Stamps.
- Section 78:18 Required Taxpayer Records.
- Section 78:18-a Additions to Tax.
- Section 78:19 Newspaper Advertisements.
- Section 78:2 Licenses.
- Section 78:20 State Tax.
- Section 78:23 Jurisdiction of Director.
- Section 78:24 Report of Importation.
- Section 78:25 Required Records.
- Section 78:26 Inspection Authorized.
- Section 78:27 Transportation.
- Section 78:28 Exception.
- Section 78:29 Enforcement of Provisions.
- Section 78:3 Tampering With Seal.
- Section 78:30 Penalty.
- Section 78:31 Appeal.
- Section 78:31-a Appeals of License Revocation or Suspension Orders and Seizure, Forfeiture, or Destruction of Illegal Tobacco Products Orders.
- Section 78:32 Distribution of Funds.
- Section 78:33 Preservation of Revenues.
- Section 78:34 Federal Requirements; Cigarettes and Other Tobacco Products; Placement of Labels; Penalty.
- Section 78:4 Term of License; Renewals.
- Section 78:5 Unclassified Importers.
- Section 78:6 Suspension and Revocation of License by Commissioner.
- Section 78:6-a Denial of License Application.
- Section 78:7 Tax Imposed.
- Section 78:7-a Nature of Tax.
- Section 78:7-b Exemption.
- Section 78:7-c Tax Imposed on Tobacco Products Other Than Cigarettes.
- Section 78:8 Stock-in-Trade Tax.
- Section 78:9 Stamps.
- Section 78:9-a Compensation for Collecting and Remitting Tax.
CHAPTER 78-A — TAX ON MEALS AND ROOMS
- Section 78-A:1 Title.
- Section 78-A:10 Overpayment; Refunds.
- Section 78-A:10-a Minor Over or Under Payments Disregarded.
- Section 78-A:11 Assessment of Additional Tax.
- Section 78-A:12 Petition for Reconsideration.
- Section 78-A:13 Appeals.
- Section 78-A:14 Hearings.
- Section 78-A:15 Notices.
- Section 78-A:16 Interest.
- Section 78-A:17 Penalties.
- Section 78-A:18 Violations.
- Section 78-A:19 Records; Inspection.
- Section 78-A:2 Administration; Rules; Questions of Law.
- Section 78-A:20 Taxes as Personal Debt to State.
- Section 78-A:21 Taxes as Property Lien.
- Section 78-A:22 Records, Secrecy; Exceptions; Penalties.
- Section 78-A:23 Disposition of Funds.
- Section 78-A:24 Expenses.
- Section 78-A:25 Population Figures.
- Section 78-A:26 Disposition of Revenue.
- Section 78-A:3 Definitions.
- Section 78-A:4 Meals and Rentals Licenses Required; Penalty.
- 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.
- Section 78-A:7 Collection of Tax.
- Section 78-A:8 Returns and Payment.
- Section 78-A:8-a Application for Exemption.
- Section 78-A:8-b Surety Bonds.
- Section 78-A:9 Returns; Special, Optional, and Extensions.
CHAPTER 78-B — TAX ON TRANSFER OF REAL PROPERTY
- Section 78-B:1 Transfer Tax.
- Section 78-B:1-a Definitions.
- Section 78-B:10 Declaration of Consideration Required.
- Section 78-B:10-a Real Estate Transfer Questionnaire.
- Section 78-B:11 Taxpayer Records.
- Section 78-B:12 Appeal.
- Section 78-B:13 Distribution of Funds.
- Section 78-B:2 Exceptions.
- Section 78-B:3 Evidence of Payment.
- Section 78-B:4 Payment of Tax.
- Section 78-B:5 Stamps and Indicia.
- Section 78-B:6 Recording.
- Section 78-B:7 False Statements.
- Section 78-B:7-a Interest.
- Section 78-B:8 Administration.
- Section 78-B:9 Authority to Audit.
- Section 78-B:9-a Procedure for Assessment or Refund of Tax.
CHAPTER 78-C — REFINED PETROLEUM PRODUCTS TAX
- Section 78-C:1 Definitions.
- Section 78-C:10 Powers of Commissioner.
- Section 78-C:11 Hearings.
- Section 78-C:12 Form of Notice.
- Section 78-C:2 Refined Petroleum Products Tax.
- Section 78-C:3 Returns and Declarations.
- Section 78-C:4 Payment of Tax.
- Section 78-C:5 Taxpayer Records.
- Section 78-C:6 Failure to Make Returns; False Returns or Records.
- Section 78-C:7 Adjustments; Procedure.
- Section 78-C:8 Appeal.
- Section 78-C:9 Administration.
CHAPTER 78-D — PROTECTION OF PRIVATE CUSTOMER INFORMATION IN CONNECTION WITH RETAIL PURCHASE TRANSACTIONS
- Section 78-D:1 Findings and Purpose.
- Section 78-D:2 Qualifying Foreign Sales and Use Tax Statute.
- Section 78-D:3 Severability.
CHAPTER 79 — FOREST CONSERVATION AND TAXATION
- Section 79:1 Definitions.
- Section 79:10 Notice of Intent to Cut.
- Section 79:10-a Bond Required.
- Section 79:10-b Adjusted Estimate of Cut.
- Section 79:11 Report.
- Section 79:11-a Special Assessment.
- Section 79:12 Doomage.
- Section 79:13 Disposition of the Normal Yield Tax.
- Section 79:14 Collection and Distribution of Normal Yield Taxes in Unincorporated Towns and Unorganized Places.
- Section 79:15 Disposition of Bond and Debt Retirement Tax.
- Section 79:16 Forest Conservation Aid Fund Created.
- Section 79:17 Interchangeability of Funds.
- Section 79:18 Payment of Forest Conservation Aid.
- Section 79:19 Certification of Yield Taxes Assessed.
- Section 79:2 Release From Taxes.
- Section 79:20 Forest Conservation Aid Base.
- Section 79:21 Adjusted Forest Conservation Aid Base.
- Section 79:22 Computation of Forest Conservation Aid.
- Section 79:23 Special Aid for Heavily Timbered Towns.
- Section 79:24 Payment of Forest Conservation Aid on Account of Unorganized Towns and Unincorporated Places.
- Section 79:25 Excess of Yield Tax Over Forest Conservation Aid.
- Section 79:26 Distribution.
- Section 79:27 Interpretation.
- Section 79:28 Enforcement.
- Section 79:28-a Cease and Desist Orders; Penalty.
- Section 79:29 Subsidy Programs to be Phased Out.
- Section 79:3 Normal Yield Tax.
- Section 79:3-a Land Ownership.
- Section 79:30 Rulemaking.
- Section 79:31 Guidance on Yield Tax.
- Section 79:4 Bond and Debt Retirement Tax.
- Section 79:4-a Unpaid Taxes.
- Section 79:5 General Tax; Credits in Certain Cases.
- Section 79:6 Collection.
- Section 79:7 Appeal Board.
- Section 79:7-a Appeal Board.
- Section 79:8 Appeal and Abatement.
- Section 79:9 Appeal Board Procedure.
- Section 79:9-a Appeal Board Procedure.
CHAPTER 79-A — CURRENT USE TAXATION
- Section 79-A:1 Declaration of Public Interest.
- Section 79-A:10 Abatement of Land Use Change Tax.
- Section 79-A:11 Appeal to Superior Court.
- Section 79-A:12 Reclassification by Board of Tax and Land Appeals.
- Section 79-A:13 Procedure for Complying With Orders of Board of Tax and Land Appeals.
- Section 79-A:14 Neglect of Duty.
- Section 79-A:15-21 Repealed.
- Section 79-A:2 Definitions.
- Section 79-A:22 Lien for Unpaid Taxes.
- Section 79-A:23 Enforcement.
- Section 79-A:24 False Statement.
- Section 79-A:25 Disposition of Revenues.
- Section 79-A:25-a Land Use Change Tax Fund.
- Section 79-A:25-b Procedure for Adoption.
- Section 79-A:26 Location of Contiguous Land in More Than One Taxing District.
- Section 79-A:3 Current Use Advisory Board; Members, Appointments, Term, Chairman.
- Section 79-A:4 Powers and Duties of Board; Rulemaking.
- Section 79-A:5 Assessment of Open Space Land.
- Section 79-A:6 Valuation for Bonding Limit Purposes.
- Section 79-A:6-a Valuation for Computing Equalized Value.
- Section 79-A:7 Land Use Change Tax.
- Section 79-A:8 Failure to Reapply.
- Section 79-A:9 Appeal to Board of Tax and Land Appeals.
CHAPTER 79-B — CONSERVATION RESTRICTION
- Section 79-B:1 Declaration of Intent.
- Section 79-B:10 Enforcement.
- Section 79-B:11 False Statement.
- Section 79-B:2 Definitions.
- Section 79-B:3 Assessment of Open Space Land Subject to Conservation Restriction.
- Section 79-B:4 Procedure for Application.
- Section 79-B:5 Appeal to Board of Tax and Land Appeals or Superior Court.
- Section 79-B:6 Inconsistent Use Penalty.
- Section 79-B:7 Valuation for Bonding Limit Purposes.
- Section 79-B:8 Valuation for Computing Equalized Value.
- Section 79-B:9 Lien for Unpaid Taxes.
CHAPTER 79-C — DISCRETIONARY EASEMENTS
- Section 79-C:1 Declaration of Public Interest.
- Section 79-C:10 Exemption for Eminent Domain.
- Section 79-C:11 Local Easement Programs.
- Section 79-C:12 Lien for Unpaid Taxes.
- Section 79-C:13 Enforcement.
- Section 79-C:14 Rulemaking.
- Section 79-C:15 Applicability of Chapter.
- Section 79-C:2 Definitions.
- Section 79-C:3 Qualifying Land.
- Section 79-C:4 Application Procedure.
- Section 79-C:5 Approval, Denial.
- Section 79-C:6 Terms; Recording.
- Section 79-C:7 Assessment of Land Subject to Discretionary Easement.
- Section 79-C:8 Release of Easement, Expiration, Renewal, Consideration.
- Section 79-C:9 Payment; Collection.
CHAPTER 79-D — DISCRETIONARY PRESERVATION EASEMENTS
- Section 79-D:1 Declaration of Public Interest.
- Section 79-D:10 Exemption for Eminent Domain.
- Section 79-D:11 Local Preservation Easement Programs.
- Section 79-D:12 Lien for Unpaid Taxes.
- Section 79-D:13 Enforcement.
- Section 79-D:14 Rulemaking.
- Section 79-D:2 Definitions.
- Section 79-D:3 Qualifying Structures.
- Section 79-D:4 Application Procedure.
- Section 79-D:5 Approval, Denial.
- Section 79-D:6 Terms; Recording.
- Section 79-D:7 Assessment of Property Subject to Discretionary Preservation Easement.
- Section 79-D:8 Release of Easement, Expiration, Renewal, Consideration.
- Section 79-D:9 Payment; Collection.
CHAPTER 79-E — COMMUNITY REVITALIZATION TAX RELIEF INCENTIVE
- Section 79-E:1 Declaration of Public Benefit.
- Section 79-E:10 Lien for Unpaid Taxes.
- Section 79-E:11 Enforcement.
- Section 79-E:12 Rulemaking.
- Section 79-E:13 Extent of Tax Relief.
- Section 79-E:14 Other Programs.
- Section 79-E:2 Definitions.
- Section 79-E:3 Adoption of Community Revitalization Tax Relief Incentive Program
- Section 79-E:4 Community Revitalization Tax Relief Incentive.
- Section 79-E:5 Duration of Tax Relief Period.
- Section 79-E:6 Resumption of Full Tax Liability.
- Section 79-E:7 Public Benefit.
- Section 79-E:8 Covenant to Protect Public Benefit.
- Section 79-E:9 Termination of Covenant; Reduction of Tax Relief; Penalty.
CHAPTER 79-F — TAXATION OF FARM STRUCTURES AND LAND UNDER FARM STRUCTURES
- Section 79-F:1 Declaration of Public Interest.
- Section 79-F:10 Enforcement.
- Section 79-F:11 Disposition of Revenues.
- Section 79-F:12 Location of Contiguous Land in More Than One Taxing District.
- Section 79-F:2 Local Adoption of This Chapter.
- Section 79-F:3 Definitions.
- Section 79-F:4 Appraisal of Qualifying Farm Structures and Land Under Them.
- Section 79-F:5 Consideration for Use Change.
- Section 79-F:6 Appeal to Board of Tax and Land Appeals.
- Section 79-F:7 Appeal to Superior Court.
- Section 79-F:8 Abatement of Use Change Tax.
- Section 79-F:9 Lien for Unpaid Taxes.
CHAPTER 80 — COLLECTION OF TAXES
- Section 80:1 When Payable.
- Section 80:1-a Prepayment of Resident Tax.
- Section 80:10 Procedure.
- Section 80:11 Account of Taxes, Charges, etc.
- Section 80:12-15 Repealed.
- Section 80:16 Removal; Nonresidents.
- Section 80:17 Corporations.
- Section 80:18 Separate Interests in Land.
- Section 80:18-a Definition; Mortgage; Manufactured Housing.
- Section 80:19 Lien; Special Assessments and Agreements.
- Section 80:19-a Environmental Investigation.
- Section 80:2 Distraint.
- Section 80:2-a Relocation of Buildings or Structures.
- Section 80:20 Sale.
- Section 80:20-a Alternate Tax Lien Procedure.
- Section 80:21 Notice of Sale.
- Section 80:22 Report to Register.
- Section 80:23 Record as Evidence.
- Section 80:24 Conduct of Sale.
- Section 80:24-a Manner of Sale.
- Section 80:25 Adjournment; Sale by Agent.
- Section 80:26 Right to Purchase.
- Section 80:27 Report of Sale.
- Section 80:28 Notice by Purchaser to Mortgagee.
- Section 80:29 How Given.
- Section 80:3 Notice to Director of Division of Motor Vehicles of Default in Payment.
- Section 80:30 Fees for Notice.
- Section 80:31 Real Estate Subject to Liens for Old Age Assistance.
- Section 80:32 Redemption.
- Section 80:33 Notice of.
- Section 80:33-a Partial Payments in Redemption.
- Section 80:34 Receipt and Payment Over.
- Section 80:35 Part Owners.
- Section 80:36 Record to be Kept by Register.
- Section 80:37 Payment of Subsequent Tax.
- Section 80:38 Tax Deed.
- Section 80:38-a Notice to Current Owner.
- Section 80:38-b Notice to Mortgagees.
- Section 80:39 Incontestability.
- Section 80:4 Powers of Collector.
- Section 80:40 Return of Reports.
- Section 80:41 Penalty for Excessive Fees.
- Section 80:42 Transfer of Tax Lien; Sale of Property Taken in Default of Redemption.
- Section 80:42-a Retention for Public Use.
- Section 80:43 Sale of Real Estate.
- Section 80:44 Sale of Personal Property.
- Section 80:45 Making Arrest.
- Section 80:46 Register of Deeds.
- Section 80:47 Contested Tax Sale.
- Section 80:48 Saving Clause.
- Section 80:49 Liability of Collector.
- Section 80:5 Notice to Persons.
- Section 80:50 Collection by Suit.
- Section 80:51 Actions Against Nonresidents.
- Section 80:52 Discount.
- Section 80:52-a Prepayment.
- Section 80:52-b Checks Tendered in Payment of Taxes.
- Section 80:52-c Electronic Payment.
- Section 80:53 Time Payable.
- Section 80:54 Calendar Days.
- Section 80:55 Timely Mailing.
- Section 80:56 Uncollectible Checks.
- Section 80:57 Refund of Overpayments.
- Section 80:58 Corporations.
- Section 80:59 Real Estate Tax Lien; Optional Procedure.
- Section 80:6 Notice to Corporations.
- Section 80:60 Notice of Lien.
- Section 80:61 Affidavit of Execution of Real Estate Tax Lien.
- Section 80:62 Postponement of Execution; Execution of Tax Lien by Agent.
- Section 80:63 Right to Tax Lien.
- Section 80:64 Report of Tax Lien.
- Section 80:65 Notice by Lienholder to Mortgagee.
- Section 80:66 How Notice Shall be Given.
- Section 80:67 Fees for Notice.
- Section 80:68 Real Estate Subject to Liens for Old Age Assistance.
- Section 80:69 Redemption.
- Section 80:7 Contractors' Taxes.
- Section 80:7-a Subcontractors' Taxes.
- Section 80:7-b User's Taxes.
- Section 80:7-c Exemption From Attachment.
- Section 80:70 Notice of Redemption.
- Section 80:71 Partial Payments in Redemption.
- Section 80:72 Receipt for Redemption and Payment to Lienholder.
- Section 80:73 Part Owners.
- Section 80:74 Record to be Kept by Register of Deeds.
- Section 80:75 Payment of Subsequent Tax.
- Section 80:76 Tax Deed.
- Section 80:77 Notice to Current Owner.
- Section 80:77-a Notice to Mortgagees.
- Section 80:78 Incontestability.
- Section 80:79 Return of Reports.
- Section 80:8 Distraint.
- Section 80:80 Transfer of Tax Lien.
- Section 80:81 Executing Real Estate Tax Lien.
- Section 80:82 Register of Deeds.
- Section 80:83 Exception.
- Section 80:84 Amendments of Inventories and Tax Lists.
- Section 80:85 Lien Procedure; Land Use Change Tax.
- Section 80:86 Tax Lien on Real Estate.
- Section 80:87 Procedure for Adoption.
- Section 80:88 Distribution of Proceeds From the Sale of Tax-Deeded Property.
- Section 80:89 Notice to Former Owner and Opportunity for Repurchase.
- Section 80:9 Exemption From.
- Section 80:90 Definitions.
- Section 80:91 Liability and Obligations Limited.
CHAPTER 81 — TAXES IN UNINCORPORATED TOWNS AND UNORGANIZED PLACES
- Section 81:1 Duties of County Commissioners.
- Section 81:2 Apportionment, Assessment and Abatement of Taxes.
- Section 81:3 Sale of Real Estate.
- Section 81:4 Real Estate Tax Lien; Optional Procedure.
- Section 81:5 Abatement of Taxes.
CHAPTER 82 — TAXATION OF RAILROADS
- Section 82:1 Definitions.
- Section 82:10 Statement of Corporation.
- Section 82:10-a Reports of Stock Ownership.
- Section 82:11 Railroad Trackage.
- Section 82:12 Express and Other Lines.
- Section 82:13 Other Corporations.
- Section 82:14 Further Information.
- Section 82:15 Doomage.
- Section 82:15-a Proportionality.
- Section 82:16 Certificate of Decision.
- Section 82:16-a Appeals.
- Section 82:17 Hearing.
- Section 82:18 Appeal.
- Section 82:19 By State.
- Section 82:2 Rate.
- Section 82:20 Notice of Tax; Payments; Declaration of Estimated Tax.
- Section 82:21 Appeal Not to Delay.
- Section 82:22 Final Adjustment, Refund.
- Section 82:23 Interest.
- Section 82:24 Extents.
- Section 82:24-a Taxation of Railroads.
- Section 82:25 New Railroads.
- Section 82:25-a Amusement Railroads.
- Section 82:26 Street Railways.
- Section 82:27 Petition.
- Section 82:28 Hearing.
- Section 82:29 Certificate.
- Section 82:3 How Determined.
- Section 82:30 Finding, When Made.
- Section 82:31 Apportionment.
- Section 82:32 Directors' Return.
- Section 82:33 When Distributed.
- Section 82:34 Neglect of Selectmen.
- Section 82:35 Conflicting Returns.
- Section 82:36 Report of Commissioner of Revenue Administration.
- Section 82:37 Taxation of Certain Property.
- Section 82:38 Exemption of Mount Washington Cog Railway.
- Section 82:4 Hearings.
- Section 82:4-a Determination of Value.
- Section 82:5 Finding.
- Section 82:6 Condition of Property.
- Section 82:7 Evidence of Value.
- Section 82:8 Proportionate Value.
- Section 82:9 Facts Material in Determining.
CHAPTER 82-A — COMMUNICATIONS SERVICES TAX
- Section 82-A:1 Statement of Purpose.
- Section 82-A:10 Credits or Refunds.
- Section 82-A:11 Books, Records, Papers and Other Documents.
- Section 82-A:11-a Examinations of Telephone Company Records; Enhanced 911 Charges.
- Section 82-A:12 Investigations and Hearings.
- Section 82-A:13 Testimony in Investigations and Hearings.
- Section 82-A:14 Tax Sales.
- Section 82-A:15 Administration; Rulemaking; Proceedings.
- Section 82-A:16 Violations.
- Section 82-A:16-a Confidentiality of Records.
- Section 82-A:17 Severability.
- Section 82-A:2 Definitions.
- Section 82-A:3 Imposition of Tax; Intrastate Communications Services.
- Section 82-A:4 Imposition of Tax; Interstate Communications Services.
- Section 82-A:4-a Computation of Tax; Coin-Operated Telephone Service.
- Section 82-A:4-b Special Rules for Mobile Telecommunications Services.
- Section 82-A:4-c Special Rules for Private Communications Services.
- Section 82-A:5 Exemptions.
- Section 82-A:6 Collection of Tax.
- Section 82-A:7 Tax Returns by Retailer; Estimated Payments and Extensions.
- Section 82-A:8 Tax Returns by Taxpayer.
- Section 82-A:9 Resale Number.
CHAPTER 83 — FRANCHISE TAX
CHAPTER 83-A — FRANCHISE TAX
CHAPTER 83-B — FRANCHISE TAX
CHAPTER 83-C — FRANCHISE TAX
CHAPTER 83-D — TAX ON NUCLEAR STATION PROPERTY
CHAPTER 83-E — ELECTRICITY CONSUMPTION TAX
- Section 83-E:1 Definitions
- Section 83-E:10 Tax Sales.
- Section 83-E:11 Severability.
- Section 83-E:2 Imposition of Tax.
- Section 83-E:3 Collection of Tax.
- Section 83-E:4 Liability for Tax.
- Section 83-E:5 Tax Returns.
- Section 83-E:6 Tax Returns by Consumer.
- Section 83-E:7 Instruments, Books, Records, Papers, and Other Documents.
- Section 83-E:8 Additional Returns.
- Section 83-E:9 Administration; Rulemaking.
CHAPTER 83-F — UTILITY PROPERTY TAX
- Section 83-F:1 Definitions.
- Section 83-F:2 Tax Imposed.
- Section 83-F:3 Determination of Value.
- Section 83-F:4 Persons Liable.
- Section 83-F:5 Returns and Declarations.
- Section 83-F:6 Records.
- Section 83-F:7 Administration.
- Section 83-F:8 Appeals.
- Section 83-F:9 Exemption From Education Tax.
CHAPTER 84 — TAXATION OF BANKS
CHAPTER 84-A — MEDICAID ENHANCEMENT TAX
- Section 84-A:1 Definitions.
- Section 84-A:10 Confidentiality of Records.
- Section 84-A:11 Protection of Tax Exemption.
- Section 84-A:12 Automatic Rescission Provision.
- Section 84-A:2 Imposition of Tax.
- Section 84-A:3 Tax Due.
- Section 84-A:4 Returns.
- Section 84-A:5 Method of Payment and Deposit of Tax.
- Section 84-A:6 Additional Returns.
- Section 84-A:7 Extension of Time for Returns.
- Section 84-A:8 Taxpayer Records.
- Section 84-A:9 Administration.
CHAPTER 84-B — SUPPLEMENTAL MEDICAID TAX
CHAPTER 84-C — NURSING FACILITY QUALITY ASSESSMENT
- Section 84-C:1 Definitions.
- Section 84-C:10 Confidentiality of Records.
- Section 84-C:11 Contingencies.
- Section 84-C:2 Imposition of Fee.
- Section 84-C:3 Assessment Due.
- Section 84-C:4 Returns.
- Section 84-C:5 Collection and Deposit of Assessment.
- Section 84-C:5-a Collection and Deposit of Assessment.
- Section 84-C:6 Additional Returns.
- Section 84-C:7 Extension of Time for Returns.
- Section 84-C:8 Records.
- Section 84-C:9 Administration.
CHAPTER 84-D — ICF QUALITY ASSESSMENT
- Section 84-D:1 Definitions.
- Section 84-D:10 Confidentiality of Records.
- Section 84-D:11 Contingencies.
- Section 84-D:2 Imposition of Fee.
- Section 84-D:3 Assessment Due.
- Section 84-D:4 Returns.
- Section 84-D:5 Collection and Deposit of Assessment.
- Section 84-D:6 Additional Returns.
- Section 84-D:7 Extension of Time for Returns.
- Section 84-D:8 Records.
- Section 84-D:9 Administration.
CHAPTER 85 — EXTENTS
- Section 85:1 Who may Issue.
- Section 85:10 To Whom Directed.
- Section 85:11 Further Extents.
- Section 85:12 Fees.
- Section 85:13 Of Individuals.
- Section 85:14 Of Towns.
- Section 85:15 Of Selectmen.
- Section 85:16 Limitation.
- Section 85:17 Of Collector.
- Section 85:2 Liability of Town.
- Section 85:3 Liability of Selectmen.
- Section 85:4 Liability of Collector.
- Section 85:5 Issue by Selectmen.
- Section 85:6 Effect of Issue.
- Section 85:7 Additional, Against Town.
- Section 85:8 Sale of Personal Property.
- Section 85:9 Sale of Real Estate.
CHAPTER 86 — TAXATION OF LEGACIES AND SUCCESSIONS
CHAPTER 87 — TAXATION OF TRANSFERS OF CERTAIN ESTATES
- Section 87:1 Tax Imposed.
- Section 87:10 Adjustments.
- Section 87:11 Estates Affected.
- Section 87:12 Provisions Applicable.
- Section 87:13 Disposition of Revenue.
- Section 87:14 Books; Blanks.
- Section 87:15 Expenses.
- Section 87:16 Disposal of Records.
- Section 87:17 Prerequisite to Administration.
- Section 87:18 Inventory; Appraisal.
- Section 87:19 Penalty.
- Section 87:2 When Payable.
- Section 87:20 Report of Trusts.
- Section 87:21 Notifying Department of Revenue Administration.
- Section 87:22 Copies to Department of Revenue Administration.
- Section 87:23 Special Appraisal.
- Section 87:24 Expense.
- Section 87:25 Conditions of Allowance of Account or Motion for Summary Administration.
- Section 87:26 Certificate and Receipt.
- Section 87:27 Continuance of Account.
- Section 87:28 Determination of Amount.
- Section 87:29 Lien.
- Section 87:3 Extension of Time.
- Section 87:30 Discharge of Lien.
- Section 87:31 Collection.
- Section 87:32 Suit for Tax.
- Section 87:33 Notice to Appear.
- Section 87:34 Appearance by Department.
- Section 87:35 Records of the Estate.
- Section 87:36 Authority to Audit.
- Section 87:37 Administration; Rulemaking.
- Section 87:4 Liability for Tax.
- Section 87:5 Lien of Tax.
- Section 87:6 Returns and Extensions.
- Section 87:7 Intent of Chapter.
- Section 87:8 Rules and Regulations.
- Section 87:9 Chapter Void, When.
CHAPTER 88 — EQUITABLE APPORTIONMENT IN CERTAIN CASES OF ESTATE TAXES
CHAPTER 88-A — UNIFORM ESTATE TAX APPORTIONMENT ACT
- Section 88-A:1 Definitions.
CHAPTER 89 — TRANSFER TAX UPON THE PERSONAL PROPERTY OF NONRESIDENT DECEDENTS
CHAPTER 90 — SETTLEMENT OF DISPUTES RESPECTING THE DOMICILE OF DECEDENTS FOR DEATH TAX PURPOSES