Partnertax.ai
Start free trial →

New Hampshire RSA — Title V (Taxation)

RSA 82:1

Definitions. –

Official textgencourt.state.nh.us

In this chapter:
I. The word "company" as used in this chapter shall apply to any enterprise, whether corporation, partnership, limited liability company, proprietorship, association, business trust, real estate trust, or other form of organization.
II. The term "express corporation or company" shall be construed to mean any corporation or company engaged in the business of transporting property as express over the lines of railroads.
III. The term "amusement railroad" means a railroad operating as a tourist, scenic, or historic operation, which provides train rides solely for one or more such purposes.

Last amended: Source. 1911, 169:25. PL 69:26. RL 83:26. 2001, 234:2. 2010, 60:1, eff. July 1, 2010.

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 (40 sections)
  1. 82:1 · Definitions. –
  2. 82:2 · Rate. –
  3. 82:3 · How Determined. –
  4. 82:4 · Repealed by 2005, 93:4, I, eff. July 1, 2005. –
  5. 82:4-a · Repealed by 2010, 60:7, I, eff. July 1, 2010. –
  6. 82:5 · Repealed by 2010, 60:7, II, eff. July 1, 2010. –
  7. 82:6 · Condition of Property. –
  8. 82:7 · Evidence of Value. –
  9. 82:8 · Repealed by 2010, 60:7, III, eff. July 1, 2010. –
  10. 82:9 · Repealed by 2010, 60:7, IV, eff. July 1, 2010. –
  11. 82:10 · Information Filing and Penalties. –
  12. 82:10-a · Reports of Stock Ownership. –
  13. 82:11 · Railroad Trackage. –
  14. 82:12 · Express and Other Lines. –
  15. 82:13 · Other Corporations. –
  16. 82:14 · Further Information. –
  17. 82:15 · Repealed by 2010, 60:7, V, eff. July 1, 2010. –
  18. 82:15-a · Proportionality. –
  19. 82:16 · Repealed by 1983, 318:18, eff. June 30, 1983. –
  20. 82:16-a · Appeals. –
  21. 82:17 · Hearing. –
  22. 82:18 · Appeal. –
  23. 82:19 · Repealed by 2005, 93:4, II, eff. July 1, 2005. –
  24. 82:20 · Notice of Tax; Payments; Declaration of Estimated Tax. –
  25. 82:21 · Appeal Not to Delay. –
  26. 82:22 · Final Adjustment, Refund. –
  27. 82:23 · Interest. –
  28. 82:24 · Extents. –
  29. 82:24-a · Taxation of Railroads. –
  30. 82:25 · New Railroads. –
  31. 82:25-a · Amusement Railroads. –
  32. 82:26 · Street Railways. –
  33. 82:27 · Petition. –
  34. 82:28 · Hearing. –
  35. 82:29 · Certificate. –
  36. 82:30 · Finding, When Made. –
  37. 82:31 · Apportionment. –
  38. 82:32 · Directors' Return. –
  39. 82:33 · When Distributed. –
  40. 82:34 · Repealed by 1981, 224:2, eff. April 1, 1981. –
Full table of contents →