New Hampshire RSA — Title V (Taxation)
RSA 78-B:9
Authority to Audit. –
I. The commissioner of the department of revenue administration shall have the power to audit all real estate transfers within this state for purposes of verifying and determining the existence of a sale, granting or transfer of real estate, and for purposes of verifying and determining the amount of the price or consideration paid for real estate transferred within this state.
II. If there is occasion to determine if there has been a sale, grant or transfer of real estate within this state, the commissioner shall look to the substance of the transaction or series of transactions to determine if a sale, grant or transfer of real estate has occurred.
III. If there is occasion to determine if the stated price or consideration is the actually paid or required to be paid price or consideration, then the commissioner shall have the power, barring specific proof to the contrary, to determine the actual price or consideration by the fair market value of the real estate.
IV, V. [Repealed.]
Source: view the official text
In this chapter (17 sections)
- 78-B:1 · Transfer Tax. –
- 78-B:1-a · Definitions. –
- 78-B:2 · Exceptions. –
- 78-B:3 · Evidence of Payment. –
- 78-B:4 · Payment of Tax. –
- 78-B:5 · Indicia of Tax Paid. –
- 78-B:6 · Recording. –
- 78-B:7 · False Statements. –
- 78-B:7-a · Interest. –
- 78-B:8 · Administration. –
- 78-B:9 · Authority to Audit. –
- 78-B:9-a · Procedure for Assessment or Refund of Tax. –
- 78-B:10 · Declaration of Consideration Required. –
- 78-B:10-a · Repealed by 1999, 17:58, II, eff. April 29, 1999. –
- 78-B:11 · Taxpayer Records. –
- 78-B:12 · Repealed by 1991, 163:43, XXVII, eff. May 27, 1991. –
- 78-B:13 · Distribution of Funds. –