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New Hampshire RSA — Title V (Taxation)

RSA 82:22

Final Adjustment, Refund. –

Official textgencourt.state.nh.us

If upon rehearing before the board of tax and land appeals or on appeal, the proceedings result in a decision for the reduction of the tax previously assessed, the board shall certify that fact to the state treasurer and the treasurer shall refund to the taxpayer the amount of any overpayment of the tax upon any funds not otherwise appropriated. And, if upon such rehearing or appeal it shall be found that the tax against such corporation or company was less than the same should have been, the difference between the amount assessed and the amount that should have been assessed shall forthwith be paid by the corporation or company as of the date of the decision.

Last amended: Source. 1911, 169:20. PL 69:21. RL 83:21. 1950, 5, part 8:20. 1953, 107:3. RSA 82:22. 1973, 544:14, IX, eff. Sept. 1, 1985.

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  1. 82:4-a · Repealed by 2010, 60:7, I, eff.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  2. 82:5 · Repealed by 2010, 60:7, II, eff.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  5. 82:8 · Repealed by 2010, 60:7, III, eff.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  6. 82:9 · Repealed by 2010, 60:7, IV, eff.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  13. 82:15 · Repealed by 2010, 60:7, V, eff.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  15. 82:16 · Repealed by 1983, 318:18, eff.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  19. 82:19 · Repealed by 2005, 93:4, II, eff.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  36. 82:34 · Repealed by 1981, 224:2, eff.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