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
Qualifying disabled veterans or their surviving spouses may receive a yearly property tax credit on residential property, subject to application and residency rules.
United States — New Hampshire
1 provisions
If the IRS changes the federal estate tax figures, the change must be reported, an amended return may be required within 90 days, any additional tax must be paid with interest, and any excess tax must be refunded after certification.
United States — New Hampshire
1 provisions
A town or city may authorize tax prepayments, and eligible property owners may make prepayments before notice of assessment, subject to a 2-year advance limit.
United States — New Hampshire
1 provisions
If an abatement changes a property’s assessed value, the selectmen or assessors must use that corrected value for later taxes, and must abate later taxes when a pending appeal reveals they were based on the wrong value.
United States — New Hampshire
1 provisions
This section sets deadlines and mailing rules for tax bills and notices, including some electronic delivery options.
United States — New Hampshire
1 provisions
Selectmen must prepare a tax list and warrant, and the town collector must collect and remit the amounts directed. The section also lets local assessors round each parcel’s tax to the nearest dollar and blocks property tax bills while a required discrepancy is unresolved.
United States — New Hampshire
1 provisions
If resident tax is not paid in full by December 1 after assessment, an extra $1 is added and collected with the tax.
United States — New Hampshire
1 provisions
In towns and cities that adopt this section, taxes are collected through a semi-annual partial-payment system with set mailing, commitment, due-date, and interest rules.
United States — New Hampshire
1 provisions
Interest on some tax deferrals accrues at 5% after 30 days, and interest is barred on certain abated or exempt residential taxes.
United States — New Hampshire
1 provisions
The 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 tax-sale purchaser must notify mortgage holders within 45 days, and a tax collector must send a similar notice within 30 days after a later tax payment by the purchaser.
United States — New Hampshire
1 provisions
Assessing officials may require an immediate report of cut and may make a special yield-tax assessment when a cutting operation has ended and tax collection is at risk.
United States — New Hampshire
1 provisions
Cities and towns must have tax maps drawn and keep them updated with parcel details, indexing, and public access.
United States — New Hampshire
1 provisions
This section defines “back taxes, interest, costs and penalty” and “former owner” for RSA 80:88 and 80:89.
United States — New Hampshire
1 provisions
A person aggrieved by a betterment assessment may request abatement in writing within 2 months after the notice of tax date.
United States — New Hampshire
1 provisions
The register of deeds must record reported facts, keep an index of specified property/tax-lien information, and return documents from the tax collector within 30 days.
United States — New Hampshire
1 provisions
When a tax collector sends certain tax-lien-related returns or reports, the register of deeds must stamp the receipt time on the document and then record and return it to the tax collector.
United States — New Hampshire
1 provisions
The tax collector must deliver an affidavit of execution to the municipality by the day after the tax-payment deadline notice, and may execute the lien only as a 100% common undivided interest except in a separately assessed distinct interest.
United States — New Hampshire
1 provisions
A town or city may adopt or rescind the all veterans' property tax credit, and eligible persons may receive the credit on veteran residential property tax.
United States — New Hampshire
1 provisions
Manufacturers, wholesalers, retailers, and samplers need the required tobacco licenses/certificates to sell or distribute tobacco products, must display them, keep records, and follow transfer and surrender rules.