New Hampshire RSA — Title V (Taxation)
RSA 80:7-a
Subcontractors' Taxes. –
Whenever a person, firm or corporation enters into a contract or agreement with the state or any political subdivision thereof and such contractor employs a subcontractor to perform any of the work contemplated by such contract or agreement, it shall be a stated term or condition of such contract, that said contractor will be liable for the payment of any taxes assessed in the name of and upon the property of the subcontractor, used by said subcontractor in the performance of said subcontract if assessed while said contract is being performed, to the extent of any sum or sums that may be due from the contractor to the subcontractor at the time of or after the contractor has been notified by the collector of taxes in writing that payment of said taxes has been demanded of said subcontractor but said subcontractor has failed, neglected or refused to pay the same. Said contractor may retain from the contract price the amount for which he is liable hereunder. The amount of the taxes for which the said contractor may be liable hereunder may be withheld or retained from the contract price under the provisions of RSA 80:7.
Source: view the official text
In this chapter (40 sections)
- 80:1 · When Payable. –
- 80:1-a · Prepayment of Resident Tax. –
- 80:2 · Distraint. –
- 80:2-a · Relocation of Buildings or Structures. –
- 80:3 · Notice to Director of Division of Motor Vehicles of Default in…
- 80:4 · Powers of Collector. –
- 80:5 · Notice to Persons. –
- 80:6 · Notice to Corporations. –
- 80:7 · Contractors' Taxes. –
- 80:7-a · Subcontractors' Taxes. –
- 80:7-b · User's Taxes. –
- 80:7-c · Exemption From Attachment. –
- 80:8 · Distraint. –
- 80:9 · Exemption From. –
- 80:10 · Procedure. –
- 80:11 · Account of Taxes, Charges, Etc. –
- 80:16 · Removal; Nonresidents. –
- 80:17 · Corporations. –
- 80:18 · Separate Interests in Land. –
- 80:18-a · Definition; Mortgage; Manufactured Housing. –
- 80:19 · Lien; Special Assessments and Agreements. –
- 80:19-a · Environmental Investigation. –
- 80:20 · Sale. –
- 80:20-a · Alternate Tax Lien Procedure. –
- 80:21 · Notice of Sale. –
- 80:22 · Report to Register. –
- 80:23 · Record as Evidence. –
- 80:24 · Conduct of Sale. –
- 80:24-a · Repealed by 1989, 402:3, eff. June 5, 1989. –
- 80:25 · Adjournment; Sale by Agent. –
- 80:26 · Right to Purchase. –
- 80:27 · Report of Sale. –
- 80:28 · Notice by Purchaser to Mortgagee. –
- 80:29 · How Given. –
- 80:30 · Fees for Notice. –
- 80:31 · Real Estate Subject to Liens for Old Age Assistance. –
- 80:32 · Redemption. –
- 80:33 · Notice of. –
- 80:33-a · Partial Payments in Redemption. –
- 80:34 · Receipt and Payment Over. –