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
For school district taxes, a person is taxed in the district where they live for personal estate subject to town taxation, and real estate is taxed where it is located.
United States — New Hampshire
1 provisions
Selectmen must promptly deliver certain tax warrants and certified school-district tax votes to the chairman of the elected board of assessors.
United States — New Hampshire
1 provisions
Tax collectors of cities and towns must pay the normal yield tax collected under RSA 79:3 into their respective treasuries for city or town use.
United States — New Hampshire
1 provisions
An applicant may seek board review of a denied eligible-residence classification within 30 days, with a $40 filing fee.
United States — New Hampshire
1 provisions
Selectmen or assessors may use abated taxes, plus interest, to cover a taxpayer’s outstanding municipal taxes, and they must notify the taxpayer of the credit.
United States — New Hampshire
1 provisions
This section limits local tax increases for adopting towns, districts, and school districts, and sets rules for overriding the cap.
United States — New Hampshire
1 provisions
If taxes have already been paid and an abatement is granted, the listed authorities must award interest on the abated amount at 4% per year.
United States — New Hampshire
1 provisions
The commissioner is authorized to carry out a multi-jurisdictional fuel tax agreement and may adopt rules to enforce it, but those rules cannot create or change taxes, fees, penalties, or interest charges except as otherwise provided by state law.
United States — New Hampshire
1 provisions
The tax collector must send mortgage holders a certified notice at least 30 days before executing the deed.
United States — New Hampshire
1 provisions
The commissioner must collect certain taxes, interest, additions, and penalties, adopt related rules, and give required notices by mail; the commissioner also has certain recovery and hearing powers.
United States — New Hampshire
1 provisions
If multiple states claim a decedent’s domicile and no court has decided it for death-tax purposes, an executor or state taxing official may invoke this chapter by mailed notice; an executor may reject that election within 40 days.
United States — New Hampshire
1 provisions
Land use change tax assessments create a lien on the land and against the owner of record when the use changes.
United States — New Hampshire
1 provisions
Selectmen must seasonably assess the taxes and other sums listed in this section.
United States — New Hampshire
1 provisions
Local political subdivisions meeting the stated conditions may adopt RSA 32:5-b tax cap provisions, but the adoption and later rescission process requires specific warrant, hearing, notice, and voting rules.
United States — New Hampshire
1 provisions
The treasurer may use the tax lien procedure on real estate if the owner’s taxes are unpaid by December 1 after assessment and the county has adopted the referenced provisions.
United States — New Hampshire
1 provisions
The department of revenue administration may bring a court action to recover taxes after they become payable, and must do so when the judge of probate certifies that an estate’s final account has been filed and settlement is delayed because the tax has not been paid.
United States — New Hampshire
1 provisions
Executors, administrators, trustees, grantees, or donees holding property subject to the tax must deduct or collect the tax before delivering the property or a specific legacy.
United States — New Hampshire
1 provisions
If taxes were paid and the board grants an abatement because of a clerical or clear factual error, the city or town treasurer must reimburse the filing fee.
United States — New Hampshire
1 provisions
Certain tax-withheld sums are exempt from attachment, garnishment, and trustee process, except in a tax-collection action brought by the collector of taxes.
United States — New Hampshire
1 provisions
A tax collector or deputy must demand payment before notifying the motor vehicle director of unpaid resident tax; after 14 days of nonpayment, the collector may certify the delinquency, and the director may revoke registration until payment is shown.