Tax law in United States — New Hampshire | Esheria Regulatory Atlas

Esheria Regulatory Atlas

Tax law in United States — New Hampshire

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

    RSA 76:20. Record.

    1 provisions

    A tax abatement has no effect until it is recorded by the selectmen. After that, the selectmen must notify the town clerk in writing, and the town clerk must make the required red-ink notation.

    Act or statute Open & Chat
  • United States — New Hampshire

    RSA 87:5. Lien of Tax.

    1 provisions

    Said taxes and interest stay a lien on the taxed property until they are paid.

    Act or statute Open & Chat
  • United States — New Hampshire

    RSA 29:11. Tax Warrants and Extents.

    1 provisions

    The treasurer must issue a warrant to town selectmen to assess, collect, and pay county taxes, and may enforce collection. Unpaid taxes accrue 10% yearly interest from December 17, with a Hillsborough County exception if the bill is paid within 30 days of receipt.

    Act or statute Open & Chat
  • United States — New Hampshire

    RSA 80:55. Timely Mailing.

    1 provisions

    This section sets when mailed tax-related filings and payments count as filed, including postmark rules, proof rules for registered or certified mail, and next-business-day timing for weekend or holiday deadlines.

    Act or statute Open & Chat
  • United States — New Hampshire

    RSA 284:21-m. Special Taxes.

    1 provisions

    If the governor and council authorize it, the lottery commission may add a tax-related amount to the selling price and may pay the tax from proceeds only under protest.

    Act or statute Open & Chat
  • United States — New Hampshire

    RSA 33:7. Tax Anticipation Notes.

    1 provisions

    Cities, towns, village districts, and certain treasurers may issue tax anticipation notes and related debt within specified limits.

    Act or statute Open & Chat
  • United States — New Hampshire

    RSA 80:25. Adjournment; Sale by Agent.

    1 provisions

    This section lets selectmen or assessors, and sometimes a deputy, adjourn or postpone a tax sale when the collector cannot conduct it, and it sets notice, reporting, and payment duties for the sale agent.

    Act or statute Open & Chat
  • United States — New Hampshire

    RSA 41:45-a. Approval by Town.

    1 provisions

    Voters may approve combining the town clerk and tax collector offices, and the town clerk must place the question on the ballot or prepare a special ballot.

    Act or statute Open & Chat
  • United States — New Hampshire

    RSA 76:13. Interest.

    1 provisions

    Interest is charged on overdue taxes at 8% per year, with stated exceptions and a possible waiver for small amounts.

    Act or statute Open & Chat
  • United States — New Hampshire

    RSA 72:5-c. Application.

    1 provisions

    References to “poll tax” or “poll taxes” in the state laws must be read to mean “resident tax.”

    Act or statute Open & Chat
  • United States — New Hampshire

    RSA 78:2. Tax Imposed.

    1 provisions

    This section imposes tobacco taxes on retail sales of cigarettes, little cigars, other tobacco products, and electronic cigarettes, with a premium cigar exemption and a rounding rule.

    Act or statute Open & Chat
  • United States — New Hampshire

    RSA 81:5. Abatement of Taxes.

    1 provisions

    County commissioners may abate certain taxes for good cause, and aggrieved taxpayers may seek abatement or appeal within set deadlines.

    Act or statute Open & Chat
  • United States — New Hampshire

    RSA 79:4-a. Unpaid Taxes.

    1 provisions

    Unpaid taxes accrue interest at 18% per year from the due date, and the tax collector must collect the interest and penalties and deposit them in the town’s general fund.

    Act or statute Open & Chat
  • United States — New Hampshire

    RSA 76:16. By Selectmen or Assessors.

    1 provisions

    Selectmen or assessors may abate taxes for good cause, and taxpayers seeking an abatement must apply in writing by March 1 on the prescribed form.

    Act or statute Open & Chat