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
In municipalities using this alternate real estate tax lien procedure, regular tax-sale provisions do not apply, tax liens may be acquired only by the municipality, county, or state, and private individuals are barred from tax sales.
United States — New Hampshire
1 provisions
Eligible resident property owners may apply for a tax deferral, but they must meet age, ownership, residence, and filing conditions.
United States — New Hampshire
1 provisions
This section defines two tax-related dates used in the chapter.
United States — New Hampshire
1 provisions
Selectmen or assessors must amend delivered inventories and tax lists to fix errors or improve property descriptions, and must mail notice of the amendment to the owner or taxed person before the tax-lien notice, within 30 days of it.
United States — New Hampshire
1 provisions
If a tax payment check is returned uncollectible, the taxes are treated as unpaid and the payer is subject to tax delinquency penalties and collection charges. If the check is drawn on a foreign bank, the payer is also subject to applicable foreign check bank fees.
United States — New Hampshire
1 provisions
Eligible claimants can get education tax relief if they own and live in a homestead, meet the income limits, and file the required application and documents.
United States — New Hampshire
1 provisions
The department must assess tax, give notice, and demand payment when an audit shows a deficiency; it may also make a jeopardy assessment in certain risk situations, and the assessed person has a right to appeal.
United States — New Hampshire
1 provisions
Certain cities and towns may use quarterly tax billing, and several officials have timing and mailing duties for bills, certifications, and adjusted-rate requests.
United States — New Hampshire
1 provisions
Tax collectors must keep detailed tax records, remit collections on schedule, report annually, and comply with inspection and request requirements.
United States — New Hampshire
1 provisions
Tax collectors are entitled to specified fees for real estate tax lien execution and may charge certain related expenses.
United States — New Hampshire
1 provisions
If the tax collector’s office becomes vacant or the collector is removed, the deputy tax collector must perform the tax collector’s duties until the selectmen fill the position, which must happen within 30 days.
United States — New Hampshire
1 provisions
The commissioner must calculate each municipality’s education-tax base and tax share, issue a warrant by December 15, and report the warrants to state officials; municipalities may also levy local property taxes to cover remaining school funding needs.
United States — New Hampshire
1 provisions
If taxable personal property is left on someone else’s land with consent and the tax goes unpaid, the landowner may be assessed the tax after written notice from a selectman or assessor.
United States — New Hampshire
1 provisions
A municipality may finance a redevelopment project and enter an agreement with an authority to split tax revenues from the project.
United States — New Hampshire
1 provisions
A taxed building or structure generally cannot be moved unless the owner provides specified tax documentation to the mover; the mover must carry that documentation during transit and give it back to the owner at the destination.
United States — New Hampshire
1 provisions
Selectmen or assessors may make a jeopardy tax assessment after April 1 when needed to protect payment and the public interest; the collector may then use legal collection remedies, and excess payments must be refunded with 6% annual interest.
United States — New Hampshire
1 provisions
A city or town may adopt or rescind an optional combat-service tax credit, and qualifying service members may receive a yearly property-tax credit.
United States — New Hampshire
1 provisions
The governing body may start removal proceedings against the tax collector if an examination finds an irregularity, material error, or late deposit of funds.
United States — New Hampshire
1 provisions
The town clerk-tax collector must appoint a deputy with selectmen’s approval, and the deputy must be sworn, give bond, and carry out assigned duties.
United States — New Hampshire
1 provisions
A co-owner with a legal interest in taxable real estate may pay their share of the tax, and in some cases redeem that interest before a deed is given by paying the assessed tax share plus interest and costs.