New Hampshire RSA — Title V (Taxation)
RSA 78-A:15
Notices. –
I. Unless otherwise provided, any notice required to be given under this chapter is sufficient if a written copy of the notice is served on the person to be notified at least 10 days, or mailed to the person at least 12 days before the hearing or event of which notice is given.
II. Any notice required to be given by the department or the commissioner of revenue administration under this chapter may be served personally by any person or by sending the notice by mail to the person for whom it is intended, addressed to the person at the address given in the last report filed by him under this chapter. If no report has been filed, it is sufficient to send the notice to the address of his last known abode, or if other than an individual, to the address of the last known business address. If notice is given by mail, the mailing of the notice shall be presumptive evidence of its receipt by the person to whom it is addressed. Any time period which is determined under this chapter by the giving of notice by mail shall commence to run from the date of mailing of the notice.
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In this chapter (34 sections)
- 78-A:1 · Title. –
- 78-A:2 · Administration; Rules; Questions of Law. –
- 78-A:3 · Definitions. –
- 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- 78-A:8-a · Repealed by 2019, 304:11, II, effective Jan. 1, 2020. –
- 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- 78-A:10 · Repealed by 1991, 163:43, XIX, eff.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. –
- 78-A:10-a · Repealed by 1991, 163:43, XX, eff. May 27, 1991. –
- 78-A:11 · Assessment of Additional Tax. –
- 78-A:12 · Repealed by 1991, 163:43, XXI, eff. May 27, 1991. –
- 78-A:13 · Appeals. –
- 78-A:14 · Repealed by 1991, 163:43, XXIII, eff. May 27, 1991. –
- 78-A:15 · Notices. –
- 78-A:16 · Repealed by 1991, 163:43, XXIV, eff. May 27, 1991. –
- 78-A:17 · Repealed by 1975, 439:34, XV, eff. July 1, 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. –
- 78-A:23 · Repealed by 1983, 469:52, II, eff. July 1, 1983. –
- 78-A:24 · Expenses. –
- 78-A:25 · Population Figures. –
- 78-A:26 · Disposition of Revenue. –