Browse 12,207 source-backed statutes, open stored provisions, and verify official source links.
12,207 statutes · page 588 of 611
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.
United States — New Hampshire
1 provisions
The commissioner must set the education tax rate each fiscal year at a level that will generate $363,000,000, rounded to the nearest half-cent.
United States — New Hampshire
1 provisions
Local selectmen and city assessors may combine several listed taxes into one assessment when convenient.
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
Selectmen may add up to 5% to a tax assessment to cover abatements.
United States — New Hampshire
1 provisions
If the local tax office is not open to the public 5 days a week during normal business hours, the selectmen or assessors must prepare an annual list of non-exempt real estate owners with addresses and assessed values and post it publicly.
United States — New Hampshire
1 provisions
Selectmen must keep fair inventory and tax records, and the records must be open to public inspection.
United States — New Hampshire
1 provisions
The commissioner must calculate each municipality’s education-tax base and tax share, issue a warrant by December 15, and report the warrants to state officials; municipalities may also levy local property taxes to cover remaining school funding needs.
United States — New Hampshire
1 provisions
This section defines terms used in the chapter, including cigarette, consumer, electronic cigarette, humidor, retailer, sale, sampler, tobacco products, wholesaler, and wholesale sales price.
United States — New Hampshire
1 provisions
Wholesalers must show cigarette and little-cigar tax has been paid by stamping each package; the commissioner may allow delayed stamp payment if a bond is filed; and certain licensed sellers may possess foreign-stamped product only when doing business in that state.
United States — New Hampshire
1 provisions
Wholesalers must stamp each qualifying cigarette or little cigar package sold to a retailer in this state, keep enough recent stamps on hand at relevant premises, and stamp the products before transferring them to a retailer.
United States — New Hampshire
1 provisions
A wholesaler may not sell or transfer certain stamps. The commissioner may redeem unused stamps or refund the purchase price in specified destruction situations, and the state treasurer must fund those redemptions or refunds.
United States — New Hampshire
1 provisions
Retailers, samplers, and some wholesalers may not handle tobacco products unless they have sufficient tax-paid proof or documentation; wholesalers must also file a monthly accounting.
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
Tobacco manufacturers, wholesalers, retailers, and samplers must keep, preserve, and in some cases maintain detailed records and statements, and certificate holders must not issue, accept, or alter false invoices or statements.
United States — New Hampshire
1 provisions
The commissioner may inspect business records to check tobacco tax payment, and certain officials may inspect tobacco stock to check compliance with the chapter.
United States — New Hampshire
1 provisions
The department must assess tax, give notice, and demand payment when an audit shows a deficiency; it may also make a jeopardy assessment in certain risk situations, and the assessed person has a right to appeal.
United States — New Hampshire
1 provisions
Officials designated under RSA 78:16 may seize contraband tobacco products, and the commissioner must let the owner appeal and destroy the products if the seizure is upheld.
United States — New Hampshire
1 provisions
The commissioner must hold and notice hearings after certain tobacco product seizures or before suspending or revoking a tobacco tax certificate, issue a written final order, and the affected person may appeal within 30 days.
United States — New Hampshire
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.