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New Hampshire RSA — Title V (Taxation)

RSA 77-A:20-a

Distribution of Funds. –

Official textgencourt.state.nh.us

I. The commissioner shall determine 39 percent of the revenue produced by the tax imposed by RSA 77-A:2 for each fiscal year and shall certify such amounts to the state treasurer by October 1 of that year for deposit in the education trust fund established by RSA 198:39.
II. The commissioner shall make quarterly estimates of the amount of revenue that will be produced for the next fiscal year and shall certify such amounts to the state treasurer for deposit in the education trust fund established by RSA 198:39. Such estimates shall be certified on June 1, September 1, December 1, and March 1 of each year.

Last amended: Source. 1999, 17:20. 2001, 158:20, eff. July 1, 2001. 2023, 79:191, eff. July 1, 2023. 2025, 141:132, eff. July 1, 2025.

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In this chapter (40 sections)
  1. 77-A:2 · Imposition of Tax. –
  2. 77-A:2-a · Repealed by 1982, 42:70, eff. July 1, 1982. –
  3. 77-A:2-b · Conditions for Employment of Only Water's Edge Combination. –
  4. 77-A:2-c · Repealed by 1998, 163:8, eff. July 1, 1998. –
  5. 77-A:3 · Apportionment. –
  6. 77-A:3-a · Expense Deductions. –
  7. 77-A:3-b · Adjustments; Internal Revenue Code Provisions. –
  8. 77-A:3-c · Clarification of Tax Treatment of Paycheck Protection…
  9. 77-A:3-d · Treatment of Water and Sewerage Disposal Utilities. –
  10. 77-A:4 · Additions and Deductions. –
  11. 77-A:4-a · Special Rule for "Safe Harbor" and Other Similar Leases. –
  12. 77-A:4-b · Special Rule for Exchanges of Like-Kind Property Under…
  13. 77-A:4-c · Repealed by 2020, 37:4, V, eff. July 29, 2020. –
  14. 77-A:5 · Credits. –
  15. 77-A:5-a · Repealed by 2014, 28:2, eff. May 23, 2014. –
  16. 77-A:5-b · Election and Reporting for Qualified Investment Companies. –
  17. 77-A:5-c · Election and Reporting for Qualified Regenerative…
  18. 77-A:6 · Returns, Declarations, and Combined Reporting. –
  19. 77-A:7 · Payments Due With Returns and With Estimates. –
  20. 77-A:7-a · Repealed by 1991, 163:43, X, eff. May 27, 1991. –
  21. 77-A:7-b · Repealed by 2021, 91:118, effective November 1, 2021. –
  22. 77-A:8 · Additional Returns. –
  23. 77-A:9 · Extension of Time for Returns. –
  24. 77-A:10 · Corrections. –
  25. 77-A:11 · Taxpayer Records. –
  26. 77-A:12 · Repealed by 1991, 163:43, XI, eff. May 27, 1991. –
  27. 77-A:13 · Repealed by 1991, 163:43, XII, eff. May 27, 1991. –
  28. 77-A:14 · Repealed by 1991, 163:43, XIII, eff. May 27, 1991. –
  29. 77-A:15 · Administration. –
  30. 77-A:16 · Repealed by 1977, 203:2, eff. Aug. 13, 1977. –
  31. 77-A:17 · Repealed by 1991, 163:43, XV, eff. May 27, 1991. –
  32. 77-A:18 · Certifications for Dissolution, Withdrawal and Good Standing.…
  33. 77-A:19 · Repealed by 1991, 163:43, XVI, eff. May 27, 1991. –
  34. 77-A:20 · Repealed by 1981, 568:122, III, eff. July 1, 1984. –
  35. 77-A:20-a · Distribution of Funds. –
  36. 77-A:21 · Severability. –
  37. 77-A:22 · Repealed by 2016, 153:2, eff. Nov. 1, 2016. –
  38. 77-A:23 · Repealed by 2017, 106:2, eff. Nov. 1, 2018. –
  39. 77-A:23-a · Repealed by 2019, 346:433 eff. Dec. 1, 2020. –
  40. 77-A:23-b · Repealed by 2022, 12:3, eff. Nov. 1, 2023. –
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