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
If the town clerk-tax collector office becomes vacant, the deputy must do that job until the selectmen fill the vacancy, which must happen within 30 days.
United States — New Hampshire
1 provisions
Town selectmen or the tax collector may bring suit to collect a tax and may attach wages or other money for that tax; in that action, there is no wage-attachment exemption.
United States — New Hampshire
1 provisions
Tax apportionment, assessment, abatement, and collection must follow RSA 76 and RSA 80.
United States — New Hampshire
1 provisions
The register must record reported facts, keep an index of property and taxpayer details, and return documents from the tax collector within 30 days.
United States — New Hampshire
1 provisions
The clerk must send the district vote to the town selectmen and the commissioner within 20 days, and local officials must assess, collect, and distribute district taxes and related interest according to the rule’s timing and budget thresholds.
United States — New Hampshire
1 provisions
This section lets a qualifying taxpayer elect property-tax appraisal under this section for covered housing-covenant rental property, but it comes with notice, information, and valuation rules.
United States — New Hampshire
1 provisions
If someone overpays taxes or interest, the collector of taxes must arrange a refund of the excess. For overpayments of $5 or less, no refund is required unless the taxpayer applies in writing within 60 days of payment.
United States — New Hampshire
1 provisions
A contractor on a state or local government contract may withhold money for rented or hired property to cover taxes owed on that property.
United States — New Hampshire
1 provisions
Wholesalers, retailers, and samplers must keep tax documentation for certain tobacco sales and make it available for inspection.
United States — New Hampshire
1 provisions
An owner may appeal for an abatement within 90 days of tax notice, and may later petition court or the tax appeals board if officials refuse. A fee cannot be charged for filing the board appeal.
United States — New Hampshire
1 provisions
If a non-owner is living in a farm or house on April 1 and refuses to be taxed, the property is taxed and treated as taxable real estate.
United States — New Hampshire
1 provisions
Town selectmen and city assessors must file a warrant and resident tax list by June 1 each year, unless extended by the commissioner; the tax collector must mail bills within 30 days after receiving the list, unless the time is extended for good cause.
United States — New Hampshire
1 provisions
An eligible municipality may adopt a new construction property tax exemption for commercial or industrial uses.
United States — New Hampshire
1 provisions
Real and personal property is taxed to the claimant or, if the possessor in actual occupancy agrees, to that possessor; real estate must be taxed in the town where it is located.
United States — New Hampshire
1 provisions
If a tax appeal or rehearing reduces the assessed tax, the board must certify that result to the state treasurer, who must refund any overpayment from unappropriated funds. If the tax should have been higher, the corporation or company must pay the difference right away.
United States — New Hampshire
1 provisions
A person or corporation taxed on someone else’s property has a lien on that property and its income or dividends until the tax is repaid.
United States — New Hampshire
1 provisions
A person aggrieved by a selectmen’s refusal to abate may apply in writing to the board of tax and land appeals, pay a $65 filing fee, and meet the stated filing and notice deadlines.
United States — New Hampshire
1 provisions
An eligible municipality may adopt a new construction property tax exemption for commercial or industrial property, if the local legislative body votes to do so.
United States — New Hampshire
1 provisions
The probate court may not allow a final account or motion for summary administration for an executor, administrator, or trustee until a revenue administration certificate is filed showing the required tax returns were filed, taxes were paid, and provision was made for any future taxes on the property or interest.
United States — New Hampshire
1 provisions
If a taxable building is damaged by unintended fire or natural disaster so it cannot be used as intended, assessing officials must prorate the building’s assessment for the current tax year.