RSA 78-B:4 — Payment of Tax. –

I. The purchaser, grantee, assignee or transferee of any real estate or any interest in real estate shall buy and attach the indicia of tax paid approved by the commissioner of revenue administration to the instrument by which the real estate or interest in real estate is sold, granted, assigned or transferred. The indicia of tax paid shall indicate the full consideration paid for the real estate or interest in real estate. The amount of tax shall be computed to the nearest whole dollar.
II. The seller, grantor, assignor or transferor of any real estate or any interest shall buy and attach the indicia of tax paid approved by the commissioner of revenue administration to the instrument by which the real estate or interest in real estate is sold, granted, assigned or transferred. The indicia of tax paid shall indicate the full consideration paid for the real estate or interest in real estate. The amount of tax shall be computed to the nearest whole dollar.
III. The rate of tax established in RSA 78-B:1 shall apply to both the purchaser, grantee, assignee or transferee and the seller, grantor, assignor or transferor.
IV. Notwithstanding any other provision of this chapter to the contrary, the following subparagraphs shall govern payment of transfer taxes where the real estate consists of manufactured housing, as defined by RSA 674:31:
(a) If the manufactured housing constitutes stock-in-trade of any dealer engaged in the business of selling manufactured housing and if such manufactured housing has not been previously occupied as a dwelling by any person, the initial sale of such manufactured housing by the dealer shall not constitute a taxable transfer within the meaning of this chapter.
(b) If the manufactured housing has been occupied as a dwelling by any person or is owned by any person other than a dealer described in subparagraph (a), the sale of such manufactured housing shall constitute such a taxable transfer; and the transfer tax shall be paid as follows:
(1) If such manufactured housing remains in the same county within this state, the tax shall be paid by both the purchaser, grantee, assignee or transferee and the seller, grantor, assignor or transferor to the register of deeds of the county in which the manufactured housing is located;
(2) If such manufactured housing is relocated from one county to another county within this state, the tax shall be paid by both the purchaser, grantor, assignee or transferee and the seller, grantor, assignor or transferor only to the register of deeds of the county to which the manufactured housing is relocated;
(3) If such manufactured housing is relocated into this state from another state, the tax shall be paid only by the purchaser, grantee, assignee or transferee to the register of deeds of the county to which the manufactured housing is relocated; and
(4) If such manufactured housing is relocated out of this state, the tax shall be paid only by the seller, grantor, assignor or transferor to the register of deeds of the county from which the manufactured housing is relocated.