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
The department of revenue administration may make a written agreement with taxing officials and executors to accept a lump sum for the death tax, and the executor must pay an additional percentage if the estate-credit condition applies.
United States — New Hampshire
1 provisions
Property and rights acquired by the department are exempt from taxation, but the department must make annual payments in lieu of taxes to certain towns or cities by December 1.
United States — New Hampshire
1 provisions
RSA 80:55’s timely-mailing rule does not apply to payments or remittances made because of tax lien execution, tax lien redemptions, or payment of later taxes on those liens.
United States — New Hampshire
1 provisions
A lienholder must notify recorded mortgage holders within 60 days after the lien is executed, and the tax collector must send a similar notice within 30 days after a later tax payment by the purchaser.
United States — New Hampshire
1 provisions
A collector has constable-like powers for collecting taxes and serving the warrant, until the taxes in the list are collected.
United States — New Hampshire
1 provisions
A taxpayer who was assessed in another town must give the selectmen an oath certificate by January 1 following if they want the first tax abated.
United States — New Hampshire
1 provisions
A collector may put certain real estate into the tax lien procedure if the taxes are unpaid by the deadline and the municipality has adopted the referenced provisions.
United States — New Hampshire
1 provisions
The collector of taxes must pay set fees to the register of deeds for certain tax-lien recording services, reimburse advanced fees when the property is redeemed or the lien is discharged, and the register of deeds may charge a reasonable fee for certain record searches at a lienholder’s request.
United States — New Hampshire
1 provisions
The tax collector must give the owner a summary of uncollected and unredeemed taxes on the property.
United States — New Hampshire
1 provisions
If selectmen or assessors refuse an exemption, deferral, or tax credit, the applicant may file a written appeal by the September 1 deadline to the board of tax and land appeals or the superior court.
United States — New Hampshire
1 provisions
Selectmen may correct certain tax errors by moving a tax to the person or property that is actually liable.
United States — New Hampshire
1 provisions
Voters may decide at town meeting whether a tax collector will serve a 3-year term, and later whether to keep that term.
United States — New Hampshire
1 provisions
Towns and cities may adopt RSA 80:58-86 for a real estate tax lien procedure by following the voting, hearing, and notice steps in this section.
United States — New Hampshire
1 provisions
The collector must give each taxed person notice of the tax, or leave written notice at the person’s abode, at least 14 days before distraint, unless an exception applies.
United States — New Hampshire
1 provisions
Only a municipality or county where the property is located, or the state, may acquire a tax lien against land and buildings for unpaid taxes, except as provided in RSA 80:80, II-a.
United States — New Hampshire
1 provisions
The collector of taxes must pay set recording fees to the register of deeds, and may be reimbursed by certain taxpayers or lien-related requesters. The register of deeds may also charge a reasonable fee for tax-sale record searches and mortgage-encumbrance reports, but is not required to do so.
United States — New Hampshire
1 provisions
The notice of exemptions from the resident tax in RSA 72:1 must be printed on every resident tax bill and posted in every tax collector’s office.
United States — New Hampshire
1 provisions
Tax collection follows the same proceedings used for collecting taxes in unorganized places.
United States — New Hampshire
1 provisions
A municipality generally may not transfer tax-lien property or convey tax-sale real estate during the redemption period unless the required local vote or authorization is in place.
United States — New Hampshire
1 provisions
Assessing officials must assess a 10% normal yield tax on stumpage value, and unpaid tax may bear interest after 30 days from mailing of the bills.