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New Hampshire RSA — Title V (Taxation)

RSA 78-A:26

Disposition of Revenue. –

Official textgencourt.state.nh.us

I. Beginning on July 1, 1995, and for each fiscal year thereafter, the department shall pay over all revenue, except revenues identified in paragraphs II and III of this section, collected under this chapter to the state treasurer. On or before September 15 of each year, the department shall determine the cost of administration of this chapter for the fiscal year ending on the preceding June 30, and it shall notify the state treasurer of these costs by a report certified by them as to correctness. After deducting the cost of administration of the chapter from the total income, the state treasurer shall distribute the net income as follows:

# (a)

The amount necessary to provide payments of principal and interest on the bonds and notes authorized under RSA 198:15-a, II for the fiscal years ending June 30, 2009 through June 30, 2030; and

# (b)

The remainder to the general fund.
II. Beginning on July 1, 1999, and for each fiscal year thereafter, the department shall pay over all revenue collected pursuant to RSA 78-A:6, II-a to the state treasurer for deposit in the education trust fund established by RSA 198:39.
III. On or before December 1, 2021 and each December 1 thereafter, 30 percent of the net income determined under the introductory paragraph of paragraph I of the most recent fiscal year, after deductions for the cost of administration and revenues deposited in the education trust fund pursuant to paragraph II, shall be deposited into the meals and rooms municipal revenue fund for distribution to the unincorporated towns, unorganized places, towns, and cities. The amount to be distributed to each such town, place, or city shall be determined by multiplying the total amount to be distributed by a fraction, the numerator of which shall be the population of the unincorporated town, unorganized place, town, or city and the denominator of which shall be the population of the state. The population figures shall be based on the latest resident population figures furnished by the office of planning and development.
IV. There is hereby established in the treasury the meals and rooms municipal revenue fund. Any money deposited into the meals and rooms municipal revenue fund shall be nonlapsing and continually appropriated to the state treasurer for distribution to the unincorporated towns, unorganized places, towns, and cities pursuant to paragraph III.

Last amended: Source. 1993, 352:1. 1999, 17:30, 31. 2003, 319:9. 2004, 257:44. 2009, 144:6, eff. June 30, 2009. 2013, 144:70, eff. July 1, 2013. 2014, 76:2, eff. July 26, 2014; 109:1, eff. June 11, 2014. 2017, 156:64, eff. July 1, 2017. 2019, 346:79, eff. July 1, 2019. 2021, 91:112, 198, eff. July 1, 2021.

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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. –
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