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12,207 statutes · page 601 of 611
United States — New Hampshire
1 provisions
Directors of each railroad corporation must file an annual stock-ownership report with the commissioner of revenue administration by July 1.
United States — New Hampshire
1 provisions
Companies must file an annual financial form by May 1 and may need to notify the department after a property transfer; late filing can trigger penalties.
United States — New Hampshire
1 provisions
Railroad or railway corporations or companies must state their total trackage, both overall and within the state.
United States — New Hampshire
1 provisions
Express corporations or companies must state the total length of their rail or water route lines for the preceding year, including lines inside and outside the state.
United States — New Hampshire
1 provisions
Certain non-railroad car companies operating cars for profit on railroads in the state must report car-mile totals and mileage traveled.
United States — New Hampshire
1 provisions
Corporations or companies must provide the department of revenue administration any further information and evidence it requires.
United States — New Hampshire
1 provisions
The department of revenue administration must consider and adjust the tax assessment so it stays proportional to statewide assessment levels when undervaluation makes other property tax rates too high.
United States — New Hampshire
1 provisions
Corporations or companies aggrieved by the commissioner’s tax determination may appeal it.
United States — New Hampshire
1 provisions
A taxpayer may appeal a revenue determination to the board of tax and land appeals within 30 days by written application.
United States — New Hampshire
1 provisions
If the state or a corporation or company is aggrieved by a tax board decision, it may appeal to the supreme court.
United States — New Hampshire
1 provisions
Covered railroad-related companies must pay an annual tax to the state on the market value of their property and estate.
United States — New Hampshire
1 provisions
The commissioner must notify the taxpayer within 15 days after determining the tax, and taxpayers must pay the net tax within 30 days of that notice.
United States — New Hampshire
1 provisions
Pending proceedings under RSA 82:17 and 18 do not delay payment of any tax.
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
If tax is not paid on time, interest must be added as prescribed elsewhere in the statutes.
United States — New Hampshire
1 provisions
For railroad companies or corporations, the governor and council may, after consulting the commissioner of revenue administration, reduce or accept partial payment of unpaid taxes, interest, or penalties for the current or prior years.
United States — New Hampshire
1 provisions
If the commissioner of revenue administration makes a written request, the state treasurer must issue an extent for the unpaid sum and interest against a defaulting company or corporation.
United States — New Hampshire
1 provisions
Property of amusement railroads is appraised and taxed under RSA 72, not under this chapter.
United States — New Hampshire
1 provisions
A railroad portion that has not been completed and opened for use for 10 years before the relevant September 15 assessment date is exempt from taxation.
United States — New Hampshire
1 provisions
A qualifying street railway corporation may be exempted from taxes if it cannot, under proper management, earn enough to cover operating expenses, fixed charges, repairs, maintenance, and depreciation reserves.