Partnertax.ai
Start free trial →

New Hampshire RSA — Title V (Taxation)

RSA 78-A:2

Administration; Rules; Questions of Law. –

Official textgencourt.state.nh.us

I. [Repealed.]
II. The commissioner shall adopt rules, pursuant to RSA 541-A, after public hearing, relative to carrying out the intent and purpose of this chapter.
III. The commissioner may at any time, reserve, certify, and transfer to the supreme court for decision any question of law which arises in connection with the administration of this chapter.

Last amended: Source. 1967, 213:1. 1969, 287:2. 1973, 544:9, 11, XVII. 1975, 439:6, 34, XIII. 1981, 128:24. 1986, 1:4, eff. Jan. 8, 1986.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (34 sections)
  1. 78-A:1 · Title. –
  2. 78-A:2 · Administration; Rules; Questions of Law. –
  3. 78-A:3 · Definitions. –
  4. 78-A:4 · Meals and Rentals Licenses Required; Penalty. –
  5. 78-A:4-a · Advertisements of Short-Term Rentals. –
  6. 78-A:5 · Suspension and Revocation of Licenses; Appeal. –
  7. 78-A:6 · Imposition of Tax. –
  8. 78-A:6-a · Exception to Tax; Gratuity Charges. –
  9. 78-A:6-b · Exception to Tax; Auxiliary Charges. –
  10. 78-A:6-c · Exception to Tax; Meals. –
  11. 78-A:6-d · Exception to Tax; Occupancy. –
  12. 78-A:7 · Collection of Tax. –
  13. 78-A:8 · Returns and Payment. –
  14. 78-A:8-a · Repealed by 2019, 304:11, II, effective Jan. 1, 2020. –
  15. 78-A:8-b · Surety Bonds. –
  16. 78-A:9 · Returns; Special, Optional, and Extensions. –
  17. 78-A:10 · Repealed by 1991, 163:43, XIX, eff. May 27, 1991. –
  18. 78-A:10-a · Repealed by 1991, 163:43, XX, eff. May 27, 1991. –
  19. 78-A:11 · Assessment of Additional Tax. –
  20. 78-A:12 · Repealed by 1991, 163:43, XXI, eff. May 27, 1991. –
  21. 78-A:13 · Appeals. –
  22. 78-A:14 · Repealed by 1991, 163:43, XXIII, eff. May 27, 1991. –
  23. 78-A:15 · Notices. –
  24. 78-A:16 · Repealed by 1991, 163:43, XXIV, eff. May 27, 1991. –
  25. 78-A:17 · Repealed by 1975, 439:34, XV, eff. July 1, 1975. –
  26. 78-A:18 · Violations. –
  27. 78-A:19 · Records; Inspection. –
  28. 78-A:20 · Taxes as Personal Debt to State. –
  29. 78-A:21 · Taxes as Property Lien. –
  30. 78-A:22 · Repealed by 1991, 163:43, XXV, eff. May 27, 1991. –
  31. 78-A:23 · Repealed by 1983, 469:52, II, eff. July 1, 1983. –
  32. 78-A:24 · Expenses. –
  33. 78-A:25 · Population Figures. –
  34. 78-A:26 · Disposition of Revenue. –
Full table of contents →