Esheria Regulatory Atlas
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.
702 matching statutes
United States — New Hampshire
1 provisions
Real estate is taxed separately from minerals and similar substances unless those substances become profitable; if the minerals or similar substances are owned by someone else, they are taxed as real estate to that owner.
United States — New Hampshire
1 provisions
The commissioner must hold and notice hearings after certain tobacco product seizures or before suspending or revoking a tobacco tax certificate, issue a written final order, and the affected person may appeal within 30 days.
United States — New Hampshire
1 provisions
Town and city assessing officials must certify annual yield tax assessments to the commissioner by June 15, unless a specified RSA 79:10, II case uses a September 15 deadline.
United States — New Hampshire
1 provisions
The tax collector must notify mortgage holders at least 30 days before a deed is executed, using certified mail with return receipt requested.
United States — New Hampshire
1 provisions
The town or district tax must be collected within 30 days after assessment and used to satisfy the execution.
United States — New Hampshire
1 provisions
For tax-deeded municipal property sales, the municipality’s recovery from sale proceeds is limited, and any excess proceeds must be handled through an interpleader process unless a narrow exception applies.
United States — New Hampshire
1 provisions
Executors or administrators of estates with a tax liability must file the return by the IRS deadline and may need to attach the federal estate tax return, sign the return, and respond to commissioner requests; extensions are possible for good cause.
United States — New Hampshire
1 provisions
The county treasurer may borrow against expected taxes, but only with the commissioners’ order and county convention approval.
United States — New Hampshire
1 provisions
The collector must deed the sold, unredeemed land to the purchaser after 2 years, but must not deed it to a municipality that has properly notified the collector it will not accept the deed for specified liability reasons.
United States — New Hampshire
1 provisions
Property leased by the authority for redevelopment must have the same tax status as if it were owned by the private lessee.
United States — New Hampshire
1 provisions
Late or incomplete inventory filings can trigger a penalty, but some extensions and exceptions prevent it; the filer keeps certain tax-relief appeal rights.
United States — New Hampshire
1 provisions
A person with a legal interest in land subject to a real estate tax lien may redeem the property before a deed is issued by paying the lien amount plus interest and costs.
United States — New Hampshire
1 provisions
Real estate levied under RSA 85 is subject to the real estate tax lien procedure, and the owner may redeem the real estate.
United States — New Hampshire
1 provisions
Owners may adopt bylaws to fund building and maintaining a common fence by tax, and officers chosen under those bylaws may assess and collect the tax.
United States — New Hampshire
1 provisions
A recipient of money or a prize under RSA 284:21-i is exempt from New Hampshire tax on that money or prize.
United States — New Hampshire
1 provisions
This provision exempts qualifying Letitia Pratt Foundation community housing property from taxation and requires annual payment and reporting to the municipality, with possible abatement by the board of tax and land appeals.
United States — New Hampshire
1 provisions
In towns with dates of notice of tax, taxpayers and towns must meet set deadlines for deferral or abatement applications, responses, and appeals.
United States — New Hampshire
1 provisions
State tax does not apply to tobacco products sold at the New Hampshire veterans' home to residents, but each resident may buy no more than 2 tax-exempt cartons of cigarettes in any one week.
United States — New Hampshire
1 provisions
The office of town clerk-tax collector is generally subject to the laws that apply to town clerks and town tax collectors, unless this subdivision says otherwise.
United States — New Hampshire
1 provisions
Compliance with this subdivision does not make a person eligible for a property tax exemption, but it may be considered if relevant to the eligibility criteria.