United States — New Hampshire
RSA 90:1. Definitions.
1 provisions
This section defines several terms used in the chapter, including “executor,” “taxing official,” “death tax,” and “interested person.”
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702 matching statutes
United States — New Hampshire
1 provisions
This section defines several terms used in the chapter, including “executor,” “taxing official,” “death tax,” and “interested person.”
United States — New Hampshire
1 provisions
The commission must study several issues about carbon sequestration in New Hampshire forests, including tax effects, logging impacts, and forest management.
United States — New Hampshire
1 provisions
This section says the chapter’s purpose is to secure for the state a credit under the referenced U.S. revenue act, by imposing additional taxes, and it should be read broadly to achieve that purpose.
United States — New Hampshire
1 provisions
For railroad companies or corporations, the governor and council may, after consulting the commissioner of revenue administration, reduce or accept partial payment of unpaid taxes, interest, or penalties for the current or prior years.
United States — New Hampshire
1 provisions
Selectmen generally cannot recover from a town for sums levied on an extent issued against them because of their own default, except for the tax amount without levying or suit costs.
United States — New Hampshire
1 provisions
Residents must pay taxes to the collector when demanded, and no prior notice is required.
United States — New Hampshire
1 provisions
This section defines “subsequent tax” and requires notice to the register of deeds, the current owner or listed person, and certain mortgagees after a subsequent tax is paid.
United States — New Hampshire
1 provisions
A purchaser at a tax sale may pay later taxes, but must notify the mortgagee and the collector has notice duties too.
United States — New Hampshire
1 provisions
Selectmen or assessors must amend certain tax inventories and tax lists when the tax collector applies, and they must mail notice of the amendment to the owner or taxed person.
United States — New Hampshire
1 provisions
This section defines when the “date of the final tax bill” and the “date of notice of tax” are deemed to occur in different billing situations.
United States — New Hampshire
1 provisions
A tax collector must send the county register of deeds a certified statement about each taxed parcel within 30 days after executing the tax lien. The register of deeds must record and index it.
United States — New Hampshire
1 provisions
Owners, lessees, and municipalities may enter voluntary payment-in-lieu-of-taxes agreements for renewable generation facilities, with notice, tax-treatment, and term rules.
United States — New Hampshire
1 provisions
If the tax collector cannot execute a tax lien, selectmen or assessors may delay it briefly or appoint a qualified substitute, who must be sworn, carry out the lien, report it, and forward notice copies to the register of deeds.
United States — New Hampshire
1 provisions
Tobacco-product taxes are treated as consumer retail taxes, and a qualifying wholesaler must buy and affix tax stamps or file returns and pay tax for certain tobacco sales.
United States — New Hampshire
1 provisions
If a contractor owes taxes, the state or local subdivision must withhold contract money to cover them once notice is given, and the collector must wait 10 days after sending the tax bill before notifying the treasurer.
United States — New Hampshire
1 provisions
Owners may elect a payment in lieu of taxes for certain standing wood or timber, but must notify the town or city in writing by December 31 before the tax year.
United States — New Hampshire
1 provisions
Tax bills must show certain tax-rate and valuation information, and taxpayers must be told about tax relief and abatement application rights.
United States — New Hampshire
1 provisions
This section sets how subdivided land is assessed and taxed, and it lets a person with a legal interest prepay the full tax to avoid lien issues.
United States — New Hampshire
1 provisions
The commissioner must notify the taxpayer within 15 days after determining the tax, and taxpayers must pay the net tax within 30 days of that notice.
United States — New Hampshire
1 provisions
New Hampshire imposes an estate tax on certain decedents with property in the state.