Browse 12,207 source-backed statutes, open stored provisions, and verify official source links.
12,207 statutes · page 584 of 611
United States — New Hampshire
1 provisions
Selectmen must assess people they believe are town inhabitants on April 1, and may suspend tax collection if the person submits an affidavit of removal and answers residence questions under oath.
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 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
Corporate property is taxed to the corporation in the town where it keeps its principal place of business, unless another rule applies.
United States — New Hampshire
1 provisions
Town selectmen must make an annual list of all polls and inventory taxable estate as of April 1.
United States — New Hampshire
1 provisions
Selectmen or assessors must give public notice by April 1 each year of when and where they will receive inventories and hear tax-liability matters.
United States — New Hampshire
1 provisions
The selectmen must assess a tax against the person or corporation based on their appraisal of the property in the returned inventory, unless they think the inventory is not full and true.
United States — New Hampshire
1 provisions
If a person or corporation willfully fails to file an inventory, answer questions in it, or makes false statements, the selectmen or assessors may assess doomage at four times the tax that would apply if the property had been truly returned.
United States — New Hampshire
1 provisions
A selectman or assessor who willfully fails to do a required tax-related duty, enforce the law, or follows a willful violation is guilty of a misdemeanor.
United States — New Hampshire
1 provisions
Selectmen may personally ask town inhabitants, certain property caretakers, and corporate officers for an account of taxable polls and ratable estate.
United States — New Hampshire
1 provisions
If a town tax assessor or collector asks for someone’s true name while doing official duty, that person must give it or commit a violation.
United States — New Hampshire
1 provisions
It is an offence to transfer bank stock to evade taxation or keep it from being taxed to the real owner in the town where he resides.
United States — New Hampshire
1 provisions
If selectmen or assessing officials cannot get consent to enter property, they may obtain an administrative inspection warrant.
United States — New Hampshire
1 provisions
Certain people involved in a real estate transfer must file an inventory form with the state revenue department and the local municipality.
United States — New Hampshire
1 provisions
Owners of telecommunications poles and conduits must file an inventory with the department of revenue administration and the local municipality by July 1.
United States — New Hampshire
1 provisions
Selectmen must make an inventory of certain lands, buildings, and structures that would otherwise be taxable as real estate, subject to a specified exception.
United States — New Hampshire
1 provisions
A municipality may vote to stop using the inventory form or procedure, and that vote automatically exempts property owners and others in the municipality from inventory-form laws.
United States — New Hampshire
1 provisions
The taxpayer inventory blank must be designed to collect required tax information and include specific disclosures and formatting.
United States — New Hampshire
1 provisions
Selectmen or assessors must send inventory blanks to owners of taxable property, by mail or hand delivery, by March 25 each year.
United States — New Hampshire
1 provisions
Late or incomplete inventory filings can trigger a penalty, but some extensions and exceptions prevent it; the filer keeps certain tax-relief appeal rights.