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New Hampshire RSA — Title V (Taxation)

RSA 72:36

Interpretations; Rules. –

Official textgencourt.state.nh.us

The commissioner of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to:
I. The commissioner's interpretation of RSA 72:28, 72:28-b, 72:28-c, 72:29, 72:29-a, 72:30, 72:31, 72:32, 72:33, 72:34, 72:34-a, 72:35, 72:36-a, 72:37, 72:37-a, 72:37-b, 72:38-a, 72:38-b, 72:39-a, 72:39-b, 72:41, 72:62, 72:66, 72:70; 72:85, and 72:87; and
II. The uniform observance and enforcement in the state of said sections.

Last amended: Source. 1949, 167:3. RSA 72:36. 1973, 544:8. 1981, 128:14. 1993, 73:8. 2003, 299:9. 2007, 182:5, eff. April 1, 2007. 2016, 217:8, eff. Aug. 8, 2016. 2018, 151:7, eff. Jan. 1, 2019. 2019, 327:6, eff. Oct. 15, 2019. 2021, 200:2, Pt. II, Sec. 5, eff. Oct. 9, 2021.

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In this chapter (40 sections)
  1. 72:23-n · Voluntary Payments in Lieu of Taxes. –
  2. 72:27-a · Procedure for Adoption, Modification, or Rescission. –
  3. 72:28 · Standard and Optional Veterans' Tax Credit. –
  4. 72:28-a · Repealed by 2003, 299:29, I, eff. April 1, 2003. –
  5. 72:28-b · All Veterans' Tax Credit. –
  6. 72:28-c · Optional Tax Credit for Combat Service. –
  7. 72:29 · Definitions. –
  8. 72:29-a · Surviving Spouse. –
  9. 72:29-b · Repealed by 2003, 299:29, II, eff. April 1, 2003. –
  10. 72:30 · Proration of Tax Credit. –
  11. 72:31 · Husband and Wife. –
  12. 72:32 · Veterans of Allied Forces. –
  13. 72:33 · Application for Exemption or Tax Credit. –
  14. 72:33-a · Repealed by 1994, 102:3, I, eff. July 10, 1994. –
  15. 72:33-b · Repealed by 2003, 299:30, eff. April 1, 2005. –
  16. 72:34 · Investigation of Application and Decision by Town Officials. –
  17. 72:34-a · Appeal From Refusal to Grant Exemption, Deferral, or Tax…
  18. 72:34-b · Extensions. –
  19. 72:35 · Tax Credit for Service-Connected Total Disability. –
  20. 72:35-a · Repealed by 2003, 299:29, III, eff. April 1, 2003. –
  21. 72:36 · Interpretations; Rules. –
  22. 72:36-a · Certain Disabled Veterans. –
  23. 72:36-b · Repealed by 2003, 299:29, IV, eff. April 1, 2003. –
  24. 72:37 · Exemption for the Blind. –
  25. 72:37-a · Exemption for Improvements to Assist Persons With…
  26. 72:37-b · Exemption for the Disabled. –
  27. 72:37-c · Repealed by 2003, 299:29, V, eff. April 1, 2003. –
  28. 72:38 · Exemption for Aviation Facilities; Partial Reimbursement for…
  29. 72:38-a · Tax Deferral for Elderly and Disabled. –
  30. 72:38-b · Exemption for Deaf or Severely Hearing Impaired Persons;…
  31. 72:39 · Repealed by 1996, 140:10, I, eff. Jan. 1, 1998. –
  32. 72:39-a · Conditions for Elderly Exemption. –
  33. 72:39-b · Procedure for Adoption and Modification of Elderly Exemption.…
  34. 72:40 · Repealed by 1996, 140:10, II, eff. Jan. 1, 1998. –
  35. 72:40-a · Limitation. –
  36. 72:40-b · Publishing Prohibited. –
  37. 72:41 · Proration. –
  38. 72:41-a · Removal From State; Residency Requirement. –
  39. 72:42 · Repealed by 1994, 102:3, II, eff. July 10, 1994. –
  40. 72:43 · Repealed by 2007, 182:7, II, eff. April 1, 2007. –
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