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New Hampshire RSA — Title V (Taxation)

RSA 82:31

Apportionment. –

Official textgencourt.state.nh.us

The commissioner of revenue administration shall annually apportion all railroad taxes paid in each fiscal year for distribution in the following manner:
I. To the towns in which any railroad is located, 1/4 of the tax paid by the railroad corporation. Each town shall receive its share according to the fraction resulting when the trackage owned by the corporation and located in the town is compared to the total trackage owned by the corporation in the state.
II. To the special railroad fund established by RSA 228:68, 1/4 of the tax paid by the railroad corporation.
III. The remainder for the use of the state.

Last amended: Source. RS 39:5. CS 41:5. GS 57:7. GL 62:7. PS 64:13. 1909, 55:1. PL 69:33. RL 83:33. 1950, 5, part 8:22. RSA 82:31. 1973, 544:8. 1997, 208:10. 1999, 304:4, eff. July 1, 1999.

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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  1. 82:4-a · Repealed by 2010, 60:7, I, eff.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  2. 82:5 · Repealed by 2010, 60:7, II, eff.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  5. 82:8 · Repealed by 2010, 60:7, III, eff.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  6. 82:9 · Repealed by 2010, 60:7, IV, eff.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  13. 82:15 · Repealed by 2010, 60:7, V, eff.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  15. 82:16 · Repealed by 1983, 318:18, eff.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  19. 82:19 · Repealed by 2005, 93:4, II, eff.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  36. 82:34 · Repealed by 1981, 224:2, eff.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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