NH Code of Administrative Rules — Department of Revenue Administration
Rev 3002.04
Documents Involving the
United States Government .
(a) The recording surcharge shall not be assessed
for the recording of any documents in which the United States or any
instrumentality thereof, or a government corporation which is specifically
exempt from state or local taxation under the provisions of federal law, is a
party, including, but not limited to, the:
(1) Department
of Veteran's Affairs;
(2) Federal
Land Bank;
(3) Farmers
Home Administration;
(4) Department
of Housing and Urban Development;
(5) Branches of
the military;
(6) Federal
National Mortgage Association; and
(7) Government
National Mortgage Association.
(b) In instances where the exempt status of a
party is uncertain, the register of deeds shall:
(1) Request
evidence from the party that:
a. It is an
agency or instrumentality of the United States government; or
b. The party is
exempted from state and local taxation under the provision of federal law; or
(2) Advise the
department of the parties, and the book and page number of the recording.
Source. #9437, eff 3-24-09; ss by #12137, eff 3-22-17
Source: official text