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New Hampshire RSA — Title V (Taxation)
678 sections.
PERSONS AND PROPERTY LIABLE TO TAXATION
- 72:1 Persons Liable. –
- 72:1-a Repealed by 1967, 206:3, eff. Aug. 18, 1967. – Repealed 1967
- 72:1-b Notice of Exemption. –
- 72:1-c Optional Collection of Resident Tax. –
- 72:1-d Definitions. –
- 72:2 Repealed by 1971, 476:2, eff. July 10, 1971. – Repealed 1971
- 72:3 Repealed by 1977, 588:12, eff. Sept. 16, 1977. – Repealed 1977
- 72:3-a Members of the Armed Forces. –
- 72:4 Repealed by 1969, 136:1, eff. July 12, 1969. – Repealed 1969
- 72:5 Liability of Husband. –
- 72:5-a Distribution of Resident Taxes. –
- 72:5-b Compensation of Collector. –
- 72:5-c Application. –
- 72:6 Real Estate. –
- 72:6-a Repealed by 1995, 137:9, eff. May 24, 1995. – Repealed 1995
- 72:7 Buildings, Etc. –
- 72:7-a Manufactured Housing. –
- 72:7-b Manufactured Housing. –
- 72:7-c Exemption; Radio Towers, Antennas and Related Structures. –
- 72:7-d Exemption; Recreational Vehicles. –
- 72:8 Electric Plants and Pipe Lines. –
- 72:8-a Telecommunications Poles and Conduits. –
- 72:8-b Repealed by 1998, 304:5, eff. July 1, 2010. – Repealed 1998
- 72:8-c Valuation of Telecommunications Poles and Conduits; Rulemaking. –
- 72:8-d Valuation of Electric, Gas, and Water Utility Company Distribution Assets. –
- 72:8-e Recovery of Taxes by Electric, Gas and Water Utility Companies. –
- 72:8-f Repealed by 2025, 266:3, VI, eff. Aug. 1, 2025. – Repealed 2025
- 72:9 Where Taxable. –
- 72:10 Limitation. –
- 72:11 Water Works; Flood Control. –
- 72:11-a Water Works, Flood Control, Additional Provisions. –
- 72:12 Public Utilities. –
- 72:12-a Water and Air Pollution Control Facilities. –
- 72:12-b Facilities Previously Exempted. –
- 72:12-c Exemption. –
- 72:12-d Exemption. –
- 72:12-e Repealed by 2018, 238:2, eff. Nov. 1, 2018. – Repealed 2018
- 72:13 Mines, Sand, Gravel, Loam, or Other Similar Substances. –
- 72:14 Repealed by 1972, 3:1, eff. April 30, 1972. – Repealed 1972
- 72:15 Repealed by 1981, 248:1, I, eff. April 1, 1981. – Repealed 1981
- 72:18 Repealed by 1971, 363:2, eff. June 28, 1971. – Repealed 1971
- 72:19 Corporate Stock. –
- 72:20 Repealed by 1971, 363:3, eff. June 28, 1971. – Repealed 1971
- 72:21 Repealed by 1971, 363:4, eff. June 28, 1971. – Repealed 1971
- 72:21-a Repealed by 1961, 41:4, eff. April 1, 1961. – Repealed 1961
- 72:22 Burial Places. –
- 72:22-a Assistance to Tax Exempt Organizations. –
- 72:23 Real Estate and Personal Property Tax Exemption. –
- 72:23-a Veterans Organization. –
- 72:23-b American Red Cross. –
- 72:23-c Annual List. –
- 72:23-d New Hampshire Congregational-Christian Conference. –
- 72:23-e Nutfield Heights Inc. –
- 72:23-f Salemhaven, Inc. –
- 72:23-g Letitia Pratt Foundation, Inc. –
- 72:23-h Granges. –
- 72:23-i Rannie Webster Foundation. –
- 72:23-j Senior Citizens Housing Development Corporation of Claremont, Inc. –
- 72:23-k Charitable, Nonprofit Housing Projects. –
- 72:23-l Definition of "Charitable". –
- 72:23-m Applicability of Exemptions. –
- 72:23-n Voluntary Payments in Lieu of Taxes. –
- 72:27-a Procedure for Adoption, Modification, or Rescission. –
- 72:28 Standard and Optional Veterans' Tax Credit. –
- 72:28-a Repealed by 2003, 299:29, I, eff. April 1, 2003. – Repealed 2003
- 72:28-b All Veterans' Tax Credit. –
- 72:28-c Optional Tax Credit for Combat Service. –
- 72:29 Definitions. –
- 72:29-a Surviving Spouse. –
- 72:29-b Repealed by 2003, 299:29, II, eff. April 1, 2003. – Repealed 2003
- 72:30 Proration of Tax Credit. –
- 72:31 Husband and Wife. –
- 72:32 Veterans of Allied Forces. –
- 72:33 Application for Exemption or Tax Credit. –
- 72:33-a Repealed by 1994, 102:3, I, eff. July 10, 1994. – Repealed 1994
- 72:33-b Repealed by 2003, 299:30, eff. April 1, 2005. – Repealed 2003
- 72:34 Investigation of Application and Decision by Town Officials. –
- 72:34-a Appeal From Refusal to Grant Exemption, Deferral, or Tax Credit. –
- 72:34-b Extensions. –
- 72:35 Tax Credit for Service-Connected Total Disability. –
- 72:35-a Repealed by 2003, 299:29, III, eff. April 1, 2003. – Repealed 2003
- 72:36 Interpretations; Rules. –
- 72:36-a Certain Disabled Veterans. –
- 72:36-b Repealed by 2003, 299:29, IV, eff. April 1, 2003. – Repealed 2003
- 72:37 Exemption for the Blind. –
- 72:37-a Exemption for Improvements to Assist Persons With Disabilities. –
- 72:37-b Exemption for the Disabled. –
- 72:37-c Repealed by 2003, 299:29, V, eff. April 1, 2003. – Repealed 2003
- 72:38 Exemption for Aviation Facilities; Partial Reimbursement for Taxes Paid. –
- 72:38-a Tax Deferral for Elderly and Disabled. –
- 72:38-b Exemption for Deaf or Severely Hearing Impaired Persons; Procedure for Adoption. –
- 72:39 Repealed by 1996, 140:10, I, eff. Jan. 1, 1998. – Repealed 1996
- 72:39-a Conditions for Elderly Exemption. –
- 72:39-b Procedure for Adoption and Modification of Elderly Exemption. –
- 72:40 Repealed by 1996, 140:10, II, eff. Jan. 1, 1998. – Repealed 1996
- 72:40-a Limitation. –
- 72:40-b Publishing Prohibited. –
- 72:41 Proration. –
- 72:41-a Removal From State; Residency Requirement. –
- 72:42 Repealed by 1994, 102:3, II, eff. July 10, 1994. – Repealed 1994
- 72:43 Repealed by 2007, 182:7, II, eff. April 1, 2007. – Repealed 2007
- 72:43-d Repealed by 1981, 496:2, eff. June 29, 1981. – Repealed 1981
- 72:43-h Repealed by 1996, 140:10, V, eff. Jan. 1, 1998. – Repealed 1996
- 72:61 Definition of Solar Energy Systems. –
- 72:62 Exemption for Solar Energy Systems. –
- 72:63 Repealed by 2003, 299:29, VI, eff. April 1, 2003. – Repealed 2003
- 72:64 Application for Exemption. –
- 72:65 Definition of Wind-Powered Energy System. –
- 72:66 Exemption for Wind-Powered Energy Systems. –
- 72:67 Repealed by 2003, 299:29, VII, eff. April 1, 2003. – Repealed 2003
- 72:68 Application for Exemption. –
- 72:69 Definition of Woodheating Energy System. –
- 72:70 Exemption for Woodheating Energy Systems. –
- 72:71 Repealed by 2003, 299:29, VIII, eff. April 1, 2003. – Repealed 2003
- 72:72 Application for Exemption. –
- 72:73 Definition of Renewable Generation Facility. –
- 72:74 Payment in Lieu of Taxes. –
- 72:74-a Payment in Lieu of Taxes for Combined Heat and Power Agricultural Facilities. –
- 72:75 Definitions. –
- 72:76 Property Tax Exemption. –
- 72:77 Procedure for Adoption. –
- 72:78 Application for Exemption. –
- 72:79 Repealed by 2016, 157:2, eff. Jan. 1, 2017. – Repealed 2016
- 72:80 Definitions. –
- 72:81 Property Tax Exemption. –
- 72:82 Procedure for Adoption. –
- 72:83 Application for Exemption. –
- 72:84 Electric Energy Storage System; Definition. –
- 72:85 Exemption for Electric Energy Storage Systems. –
- 72:86 Application for Exemption. –
- 72:87 Exemption for Renewable Generation Facilities and Electric Energy Storage Systems. –
PERSONS AND PROPERTY, WHERE AND TO WHOM TAXED
- 73:1 Residents. –
- 73:2 Removal of Residence. –
- 73:3 Corporation Property. –
- 73:4 Repealed by 1981, 248:1, II, eff. April 1, 1981. – Repealed 1981
- 73:5 Repealed by 1971, 363:7, eff. June 28, 1971. – Repealed 1971
- 73:5-a Repealed by 1971, 363:6, eff. June 28, 1971. – Repealed 1971
- 73:6 Repealed by 1961, 106:5, eff. Jan. 1, 1962. – Repealed 1961
- 73:7 Repealed by 1971, 363:8, eff. June 28, 1971. – Repealed 1971
- 73:8 Repealed by 1971, 363:9, eff. June 28, 1971. – Repealed 1971
- 73:9 Repealed by 1978, 12:4, eff. Aug. 13, 1978. – Repealed 1978
- 73:10 Real Estate. –
- 73:16-a Personal Property on Land of Another. –
- 73:17 Occupant Not Owner. –
- 73:18 If No Occupant. –
- 73:19 Part Owners. –
- 73:20 Unimproved Lands. –
- 73:21 Estates. –
- 73:22 Trusts. –
- 73:23 Affidavit of Removal. –
- 73:24 Tax Paid Elsewhere. –
- 73:25 Lien for Tax Paid. –
ANNUAL INVENTORY OF POLLS AND TAXABLE PROPERTY
APPRAISAL OF TAXABLE PROPERTY
APPORTIONMENT, ASSESSMENT AND ABATEMENT OF TAXES
- 76:1 Apportionment. –
- 76:1-a Definitions. –
- 76:2 Property Tax Year. –
- 76:2-a Combining Land and Building Values on the Property Tax Bill. –
- 76:3 Education Tax. –
- 76:4 Taxes Includable in One Assessment. –
- 76:5 What Taxes Assessed. –
- 76:6 Overlay. –
- 76:7 Record of Inventories and Taxes. –
- 76:7-a Posting of Excerpts of Inventories. –
- 76:8 Commissioner's Warrant. –
- 76:9 Repealed by 2016, 85:10, I, eff. July 18, 2016. – Repealed 2016
- 76:10 Selectmen's Lists and Warrant. –
- 76:10-a Jeopardy Assessment. –
- 76:11 Delivery of List; Notice to Taxpayer; Other Bills. –
- 76:11-a Information. –
- 76:11-b Notice of Arrearage. –
- 76:12 List of Resident Taxes. –
- 76:13 Interest. –
- 76:13-a Resident Tax Penalty. –
- 76:13-b Limitations on Interest When Tax Relief is Granted. –
- 76:14 Correction of Omissions, or Improper Assessment. –
- 76:15 Amendments of Inventories and Tax Lists. –
- 76:15-a Semi-Annual Collection of Taxes in Certain Towns and Cities. –
- 76:15-aa Quarterly Billing of Taxes in Certain Towns and Cities. –
- 76:15-b Local Option. –
- 76:15-c Collection of Property Taxes in Certain Municipalities. –
- 76:16 By Selectmen or Assessors. –
- 76:16-a By Board of Tax and Land Appeals. –
- 76:16-b Repealed by 1995, 194:1, eff. Aug. 11, 1995. – Repealed 1995
- 76:16-c Abatement of Resident Taxes. –
- 76:16-d Extensions of Application; Reply and Appeal Deadlines. – Repealed
- 76:16-e Timely Filing. –
- 76:16-f Abatement; Equalization of Market Value. –
- 76:17 By Court. –
- 76:17-a Interest. –
- 76:17-b Filing Fee Reimbursed. –
- 76:17-c Effect of Abatement Appeal on Subsequent Taxes. –
- 76:17-d Abatement Refund. –
- 76:18 Repealed by 2014, 46:1, I, eff. July 26, 2014. – Repealed 2014
- 76:19 Repealed by 2014, 46:1, II, eff. July 26, 2014. – Repealed 2014
- 76:19-a Abatement for Brownfields Property. –
- 76:20 Record. –
- 76:20-a Repealed by 2021, 170:2, eff. Nov. 1, 2022. – Repealed 2021
- 76:21 Prorated Assessments for Damaged Buildings. –
BUSINESS PROFITS TAX
- 77-A:1 Definitions. –
- 77-A:2 Imposition of Tax. –
- 77-A:2-a Repealed by 1982, 42:70, eff. July 1, 1982. – Repealed 1982
- 77-A:2-b Conditions for Employment of Only Water's Edge Combination. –
- 77-A:2-c Repealed by 1998, 163:8, eff. July 1, 1998. – Repealed 1998
- 77-A:3 Apportionment. –
- 77-A:3-a Expense Deductions. –
- 77-A:3-b Adjustments; Internal Revenue Code Provisions. –
- 77-A:3-c Clarification of Tax Treatment of Paycheck Protection Program (PPP) Loans. –
- 77-A:3-d Treatment of Water and Sewerage Disposal Utilities. –
- 77-A:4 Additions and Deductions. – Repealed
- 77-A:4-a Special Rule for "Safe Harbor" and Other Similar Leases. –
- 77-A:4-b Special Rule for Exchanges of Like-Kind Property Under Internal Revenue Code Section 1031. –
- 77-A:4-c Repealed by 2020, 37:4, V, eff. July 29, 2020. – Repealed 2020
- 77-A:5 Credits. – Repealed
- 77-A:5-a Repealed by 2014, 28:2, eff. May 23, 2014. – Repealed 2014
- 77-A:5-b Election and Reporting for Qualified Investment Companies. –
- 77-A:5-c Election and Reporting for Qualified Regenerative Manufacturing Companies. –
- 77-A:6 Returns, Declarations, and Combined Reporting. –
- 77-A:7 Payments Due With Returns and With Estimates. –
- 77-A:7-a Repealed by 1991, 163:43, X, eff. May 27, 1991. – Repealed 1991
- 77-A:7-b Repealed by 2021, 91:118, effective November 1, 2021. – Repealed 2021
- 77-A:8 Additional Returns. –
- 77-A:9 Extension of Time for Returns. –
- 77-A:10 Corrections. –
- 77-A:11 Taxpayer Records. –
- 77-A:12 Repealed by 1991, 163:43, XI, eff. May 27, 1991. – Repealed 1991
- 77-A:13 Repealed by 1991, 163:43, XII, eff. May 27, 1991. – Repealed 1991
- 77-A:14 Repealed by 1991, 163:43, XIII, eff. May 27, 1991. – Repealed 1991
- 77-A:15 Administration. –
- 77-A:16 Repealed by 1977, 203:2, eff. Aug. 13, 1977. – Repealed 1977
- 77-A:17 Repealed by 1991, 163:43, XV, eff. May 27, 1991. – Repealed 1991
- 77-A:18 Certifications for Dissolution, Withdrawal and Good Standing. –
- 77-A:19 Repealed by 1991, 163:43, XVI, eff. May 27, 1991. – Repealed 1991
- 77-A:20 Repealed by 1981, 568:122, III, eff. July 1, 1984. – Repealed 1981
- 77-A:20-a Distribution of Funds. –
- 77-A:21 Severability. –
- 77-A:22 Repealed by 2016, 153:2, eff. Nov. 1, 2016. – Repealed 2016
- 77-A:23 Repealed by 2017, 106:2, eff. Nov. 1, 2018. – Repealed 2017
- 77-A:23-a Repealed by 2019, 346:433 eff. Dec. 1, 2020. – Repealed 2019
- 77-A:23-b Repealed by 2022, 12:3, eff. Nov. 1, 2023. – Repealed 2022
TAX ON MEALS AND ROOMS
- 78-A:1 Title. –
- 78-A:2 Administration; Rules; Questions of Law. – Repealed
- 78-A:3 Definitions. – Repealed
- 78-A:4 Meals and Rentals Licenses Required; Penalty. –
- 78-A:4-a Advertisements of Short-Term Rentals. –
- 78-A:5 Suspension and Revocation of Licenses; Appeal. –
- 78-A:6 Imposition of Tax. –
- 78-A:6-a Exception to Tax; Gratuity Charges. –
- 78-A:6-b Exception to Tax; Auxiliary Charges. –
- 78-A:6-c Exception to Tax; Meals. –
- 78-A:6-d Exception to Tax; Occupancy. –
- 78-A:7 Collection of Tax. –
- 78-A:8 Returns and Payment. –
- 78-A:8-a Repealed by 2019, 304:11, II, effective Jan. 1, 2020. – Repealed 2019
- 78-A:8-b Surety Bonds. –
- 78-A:9 Returns; Special, Optional, and Extensions. –
- 78-A:10 Repealed by 1991, 163:43, XIX, eff. May 27, 1991. – Repealed 1991
- 78-A:10-a Repealed by 1991, 163:43, XX, eff. May 27, 1991. – Repealed 1991
- 78-A:11 Assessment of Additional Tax. –
- 78-A:12 Repealed by 1991, 163:43, XXI, eff. May 27, 1991. – Repealed 1991
- 78-A:13 Appeals. – Repealed
- 78-A:14 Repealed by 1991, 163:43, XXIII, eff. May 27, 1991. – Repealed 1991
- 78-A:15 Notices. –
- 78-A:16 Repealed by 1991, 163:43, XXIV, eff. May 27, 1991. – Repealed 1991
- 78-A:17 Repealed by 1975, 439:34, XV, eff. July 1, 1975. – Repealed 1975
- 78-A:18 Violations. –
- 78-A:19 Records; Inspection. –
- 78-A:20 Taxes as Personal Debt to State. –
- 78-A:21 Taxes as Property Lien. –
- 78-A:22 Repealed by 1991, 163:43, XXV, eff. May 27, 1991. – Repealed 1991
- 78-A:23 Repealed by 1983, 469:52, II, eff. July 1, 1983. – Repealed 1983
- 78-A:24 Expenses. –
- 78-A:25 Population Figures. –
- 78-A:26 Disposition of Revenue. –
TAX ON TRANSFER OF REAL PROPERTY
REFINED PETROLEUM PRODUCTS TAX
- 78-C:1 Definitions. –
- 78-C:2 Refined Petroleum Products Tax. –
- 78-C:3 Returns and Declarations. –
- 78-C:4 Payment of Tax. –
- 78-C:5 Taxpayer Records. –
- 78-C:6 Repealed by 1991, 163:43, XXVIII, eff. May 27, 1991. – Repealed 1991
- 78-C:7 Repealed by 1991, 163:43, XXIX, eff. May 27, 1991. – Repealed 1991
- 78-C:8 Repealed by 1991, 163:43, XXX, eff. May 27, 1991. – Repealed 1991
- 78-C:9 Administration. –
- 78-C:10 Repealed by 1991, 163:43, XXXI, eff. May 27, 1991. – Repealed 1991
- 78-C:11 Repealed by 1991, 163:43, XXXII, eff. May 27, 1991. – Repealed 1991
- 78-C:12 Form of Notice. –
PROTECTION OF PRIVATE CUSTOMER INFORMATION IN CONNECTION WITH RETAIL PURCHASE TRANSACTIONS
FOREST CONSERVATION AND TAXATION
- 79:1 Definitions. –
- 79:2 Release From Taxes. –
- 79:3 Normal Yield Tax. –
- 79:3-a Land Ownership. –
- 79:3-b Waiver of Yield Tax by Municipality in Certain Cases. –
- 79:4 Repealed by 1985, 275:18, II, eff. April 1, 1986. – Repealed 1985
- 79:4-a Unpaid Taxes. –
- 79:5 General Tax; Credits in Certain Cases. –
- 79:6 Collection. –
- 79:7 Repealed by 1983, 394:17, eff. Aug. 21, 1983. – Repealed 1983
- 79:7-a Repealed by 2001, 90:3, eff. Jan. 1, 2002. – Repealed 2001
- 79:8 Appeal and Abatement. –
- 79:9 Repealed by 1983, 394:17, eff. Aug. 21, 1983. – Repealed 1983
- 79:9-a Repealed by 2001, 90:3, II, eff. Jan. 1, 2002. – Repealed 2001
- 79:10 Notice of Intent to Cut. –
- 79:10-a Bond Required. –
- 79:10-b Repealed by 1985, 275:18, III, eff. April 1, 1986. – Repealed 1985
- 79:11 Report. –
- 79:11-a Special Assessment. –
- 79:12 Doomage. –
- 79:13 Disposition of the Normal Yield Tax. –
- 79:14 Collection and Distribution of Normal Yield Taxes in Unincorporated Towns and Unorganized Places. –
- 79:15 Repealed by 1985, 275:18, IV, eff. April 1, 1986. – Repealed 1985
- 79:16 Repealed by 1975, 457:3, I, eff. April 1, 1980. – Repealed 1975
- 79:17 Repealed by 1975, 457:3, II, eff. April 1, 1980. – Repealed 1975
- 79:18 Repealed by 1975, 457:3, III, eff. April 1, 1980. – Repealed 1975
- 79:19 Certification of Yield Taxes Assessed. –
- 79:20 Repealed by 1975, 457:3, IV, eff. April 1, 1980. – Repealed 1975
- 79:21 Repealed by 1975, 457:3, V, eff. April 1, 1980. – Repealed 1975
- 79:22 Repealed by 1975, 457:3, VI, eff. April 1, 1980. – Repealed 1975
- 79:23 Repealed by 1975, 457:3, VII, eff. April 1, 1980. – Repealed 1975
- 79:24 Repealed by 1975, 457:3, VIII, eff. April 1, 1980. – Repealed 1975
- 79:25 Repealed by 1975, 457:3, IX, eff. April 1, 1980. – Repealed 1975
- 79:26 Distribution. –
- 79:27 Interpretation. –
- 79:28 Enforcement. –
- 79:28-a Cease and Desist Orders; Penalty. –
- 79:29 Repealed by 1985, 275:18, V, eff. April 1, 1986. – Repealed 1985
- 79:30 Rulemaking. –
- 79:31 Guidance on Yield Tax. –
- 79:32 Carbon Sequestration Programs Study Commission. –
- 79:33 Membership and Compensation. –
- 79:34 Duties. –
- 79:35 Chairperson; Quorum. –
- 79:36 Report. –
- 79:37 Moratorium. –
COLLECTION OF TAXES
- 80:1 When Payable. –
- 80:1-a Prepayment of Resident Tax. –
- 80:2 Distraint. –
- 80:2-a Relocation of Buildings or Structures. –
- 80:3 Notice to Director of Division of Motor Vehicles of Default in Payment. –
- 80:4 Powers of Collector. –
- 80:5 Notice to Persons. –
- 80:6 Notice to Corporations. –
- 80:7 Contractors' Taxes. –
- 80:7-a Subcontractors' Taxes. –
- 80:7-b User's Taxes. –
- 80:7-c Exemption From Attachment. –
- 80:8 Distraint. –
- 80:9 Exemption From. –
- 80:10 Procedure. –
- 80:11 Account of Taxes, Charges, Etc. –
- 80:16 Removal; Nonresidents. –
- 80:17 Corporations. –
- 80:18 Separate Interests in Land. –
- 80:18-a Definition; Mortgage; Manufactured Housing. –
- 80:19 Lien; Special Assessments and Agreements. –
- 80:19-a Environmental Investigation. –
- 80:20 Sale. –
- 80:20-a Alternate Tax Lien Procedure. –
- 80:21 Notice of Sale. –
- 80:22 Report to Register. –
- 80:23 Record as Evidence. –
- 80:24 Conduct of Sale. –
- 80:24-a Repealed by 1989, 402:3, eff. June 5, 1989. – Repealed 1989
- 80:25 Adjournment; Sale by Agent. –
- 80:26 Right to Purchase. –
- 80:27 Report of Sale. –
- 80:28 Notice by Purchaser to Mortgagee. –
- 80:29 How Given. –
- 80:30 Fees for Notice. –
- 80:31 Real Estate Subject to Liens for Old Age Assistance. –
- 80:32 Redemption. –
- 80:33 Notice of. –
- 80:33-a Partial Payments in Redemption. –
- 80:34 Receipt and Payment Over. –
- 80:35 Part Owners. –
- 80:36 Record to be Kept by Register. –
- 80:37 Payment of Subsequent Tax. –
- 80:38 Tax Deed. –
- 80:38-a Notice to Current Owner. –
- 80:38-b Notice to Mortgagees. –
- 80:39 Incontestability. –
- 80:40 Return of Reports. –
- 80:41 Penalty for Excessive Fees. –
- 80:42 Transfer of Tax Lien; Sale of Property Taken in Default of Redemption. –
- 80:42-a Retention for Public Use. –
- 80:43 Sale of Real Estate. –
- 80:44 Sale of Personal Property. –
- 80:45 Repealed by 1971, 227:4, eff. Aug. 17, 1971. – Repealed 1971
- 80:46 Register of Deeds. –
- 80:47 Repealed by 1971, 292:2, eff. Aug. 22, 1971. – Repealed 1971
- 80:48 Saving Clause. –
- 80:49 Liability of Collector. –
- 80:50 Collection by Suit. –
- 80:51 Actions Against Nonresidents. –
- 80:52 Discount. –
- 80:52-a Prepayment. –
- 80:52-b Checks Tendered in Payment of Taxes. –
- 80:52-c Electronic Payment. –
- 80:53 Repealed by 1969, 206:3, eff. Aug. 4, 1969. – Repealed 1969
- 80:54 Calendar Days. –
- 80:55 Timely Mailing. –
- 80:56 Uncollectible Remittances. –
- 80:57 Refund of Overpayments. –
- 80:58 Corporations. –
- 80:59 Real Estate Tax Lien; Optional Procedure. –
- 80:60 Notice of Lien. –
- 80:61 Affidavit of Execution of Real Estate Tax Lien. –
- 80:62 Postponement of Execution; Execution of Tax Lien by Agent. –
- 80:63 Right to Tax Lien. –
- 80:64 Report of Tax Lien. –
- 80:65 Notice by Lienholder to Mortgagee. –
- 80:66 How Notice Shall be Given. –
- 80:67 Fees for Notice. –
- 80:68 Real Estate Subject to Liens for Old Age Assistance. –
- 80:69 Redemption. –
- 80:70 Notice of Redemption. –
- 80:71 Partial Payments in Redemption. –
- 80:72 Receipt for Redemption and Payment to Lienholder. –
- 80:73 Part Owners. –
- 80:74 Record to be Kept by Register of Deeds. –
- 80:75 Payment of Subsequent Tax. –
- 80:76 Tax Deed. –
- 80:77 Notice to Current Owner. –
- 80:77-a Notice to Mortgagees. –
- 80:78 Incontestability. –
- 80:79 Return of Reports. –
- 80:80 Transfer of Tax Lien. –
- 80:81 Executing Real Estate Tax Lien. –
- 80:82 Register of Deeds. –
- 80:83 Exception. –
- 80:84 Amendments of Inventories and Tax Lists. –
- 80:85 Lien Procedure; Land Use Change Tax. –
- 80:86 Tax Lien on Real Estate. –
- 80:87 Procedure for Adoption. –
- 80:88 Distribution of Proceeds From the Sale of Tax-Deeded Property. –
- 80:89 Notice to Former Owner and Opportunity for Repurchase. –
- 80:90 Definitions. –
- 80:91 Liability and Obligations Limited. –
TAXATION OF RAILROADS
- 82:1 Definitions. –
- 82:2 Rate. –
- 82:3 How Determined. –
- 82:4 Repealed by 2005, 93:4, I, eff. July 1, 2005. – Repealed 2005
- 82:4-a Repealed by 2010, 60:7, I, eff. July 1, 2010. – Repealed 2010
- 82:5 Repealed by 2010, 60:7, II, eff. July 1, 2010. – Repealed 2010
- 82:6 Condition of Property. –
- 82:7 Evidence of Value. –
- 82:8 Repealed by 2010, 60:7, III, eff. July 1, 2010. – Repealed 2010
- 82:9 Repealed by 2010, 60:7, IV, eff. July 1, 2010. – Repealed 2010
- 82:10 Information Filing and Penalties. –
- 82:10-a Reports of Stock Ownership. –
- 82:11 Railroad Trackage. –
- 82:12 Express and Other Lines. –
- 82:13 Other Corporations. –
- 82:14 Further Information. –
- 82:15 Repealed by 2010, 60:7, V, eff. July 1, 2010. – Repealed 2010
- 82:15-a Proportionality. –
- 82:16 Repealed by 1983, 318:18, eff. June 30, 1983. – Repealed 1983
- 82:16-a Appeals. –
- 82:17 Hearing. –
- 82:18 Appeal. –
- 82:19 Repealed by 2005, 93:4, II, eff. July 1, 2005. – Repealed 2005
- 82:20 Notice of Tax; Payments; Declaration of Estimated Tax. –
- 82:21 Appeal Not to Delay. –
- 82:22 Final Adjustment, Refund. –
- 82:23 Interest. –
- 82:24 Extents. –
- 82:24-a Taxation of Railroads. –
- 82:25 New Railroads. –
- 82:25-a Amusement Railroads. –
- 82:26 Street Railways. –
- 82:27 Petition. –
- 82:28 Hearing. –
- 82:29 Certificate. –
- 82:30 Finding, When Made. –
- 82:31 Apportionment. –
- 82:32 Directors' Return. –
- 82:33 When Distributed. –
- 82:34 Repealed by 1981, 224:2, eff. April 1, 1981. – Repealed 1981
- 82:35 Repealed by 1981, 224:3, eff. April 1, 1981. – Repealed 1981
- 82:36 Report of Commissioner of Revenue Administration. –
- 82:37 Taxation of Certain Property. –
- 82:38 Exemption of Mount Washington Cog Railway. –
COMMUNICATIONS SERVICES TAX
- 82-A:1 Statement of Purpose. –
- 82-A:2 Definitions. –
- 82-A:3 Imposition of Tax; Intrastate Communications Services. –
- 82-A:4 Imposition of Tax; Interstate Communications Services. –
- 82-A:4-a Computation of Tax; Coin-Operated Telephone Service. –
- 82-A:4-b Special Rules for Mobile Telecommunications Services. –
- 82-A:4-c Special Rules for Private Communications Services. –
- 82-A:4-d Special Rules for VoIP Services. –
- 82-A:4-e Special Rules for Prepaid Wireless Telecommunications Service. –
- 82-A:5 Repealed by 2007, 263:79, eff. July 1, 2007. – Repealed 2007
- 82-A:6 Collection of Tax. –
- 82-A:7 Tax Returns by Retailer; Estimated Payments and Extensions. –
- 82-A:8 Tax Returns by Taxpayer. –
- 82-A:9 Resale Number. –
- 82-A:10 Repealed by 1991, 163:43, XXXIV, eff. May 27, 1991. – Repealed 1991
- 82-A:11 Books, Records, Papers and Other Documents. –
- 82-A:11-a Examinations of Telephone Company Records; Enhanced 911 Charges. –
- 82-A:12 Repealed by 1991, 163:43, XXXV, eff. May 27, 1991. – Repealed 1991
- 82-A:13 Repealed by 1991, 163:43, XXXVI, eff. May 27, 1991. – Repealed 1991
- 82-A:14 Tax Sales. –
- 82-A:15 Administration; Rulemaking; Proceedings. –
- 82-A:16 Repealed by 1991, 163:43, XXXVIII, eff. May 27, 1991. – Repealed 1991
- 82-A:16-a Confidentiality of Records. –
- 82-A:17 Severability. –
TAXATION OF TRANSFERS OF CERTAIN ESTATES
SETTLEMENT OF DISPUTES RESPECTING THE DOMICILE OF DECEDENTS FOR DEATH TAX PURPOSES