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legal-2026.07.26-907

  1. Provision text match · United States — New Hampshire · en

    RSA 90:1. Definitions.

    unknown Act or statute Section 90:1 — RSA 90:1. Definitions.

    RSA 90:1. Definitions.

    ing meanings: I. "Executor," any executor of the will or administrator of the estate of a decedent, except an ancillary administrator; II. "Taxing official," the commissioner of revenue administration in this state, and in any other reciprocal state the officer or body designated in the statute of such state substantially similar to this chapter; III. "Death

    Topics: tax

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  2. Provision text match · United States — New Hampshire · en

    RSA 79:34. Duties.

    unknown Act or statute Section 79:34 — RSA 79:34. Duties.

    RSA 79:34. Duties.

    lar program, the length of such commitment and any restrictions on or disincentives against logging of such timber. II. The state and local tax impact of committing New Hampshire forest tracts to carbon sequestration. III. Whether the state's current system of taxation fairly and proportionally taxes the transactions by which New Hampshire forest tracts are

    Topics: carbon sequestration, forestry, tax

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  3. Provision text match · United States — New Hampshire · en

    RSA 87:7. Intent of Chapter.

    unknown Act or statute Section 87:7 — RSA 87:7. Intent of Chapter.

    RSA 87:7. Intent of Chapter.

    ions of said United States revenue act, to the extent that this state may be entitled by the provisions of said act, by imposing additional taxes and the same shall be liberally construed to effect this purpose. Source: Source. 1931, 125:1. RL 88:7.

    Topics: statutory interpretation, tax

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  4. Provision text match · United States — New Hampshire · en

    RSA 82:24-a. Taxation of Railroads.

    unknown Act or statute Section 82:24-a — RSA 82:24-a. Taxation of Railroads.

    RSA 82:24-a. Taxation of Railroads.

    n, the governor and council may, after consultation with the commissioner of revenue administration, abate or accept partial payment of any taxes and/or interest or penalties unpaid for the current year and/or any prior year or years as deemed in the best interest of the state. Source: Source. 1973, 269:1, eff. Aug. 21, 1973.

    Topics: railroad taxation, tax

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  5. Provision text match · United States — New Hampshire · en

    RSA 85:16. Limitation.

    unknown Act or statute Section 85:16 — RSA 85:16. Limitation.

    RSA 85:16. Limitation.

    men shall have no remedy against any town for any sum levied upon any extent issued against them on their own default, except the amount of tax without any costs of levying or costs of suit. Source: Source. RS 48:17. CS 51:17. GS 59:17. GL 66:17. PS 66:17. PL 71:16. RL 86:16.

    Topics: remedies, tax

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  6. Provision text match · United States — New Hampshire · en

    RSA 80:1. When Payable.

    unknown Act or statute Section 80:1 — RSA 80:1. When Payable.

    RSA 80:1. When Payable.

    Resident taxes shall be paid to the collector on demand, without previous notice. Source: Source. 1913, 82:3. PL 66:1. RL 80:1. RSA 80:1. 1973, 486:5, eff. Aug. 29, 1973.

    Topics: tax

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  7. Provision text match · United States — New Hampshire · en

    RSA 80:75. Payment of Subsequent Tax.

    unknown Act or statute Section 80:75 — RSA 80:75. Payment of Subsequent Tax.

    RSA 80:75. Payment of Subsequent Tax.

    I. For purposes of this section, "subsequent tax" shall mean any tax assessed upon the real estate subsequent to that for which it was liened by a municipality, a county or the state. The municipality, county, or state as holder of the tax lien may pay to the collector any subsequent tax after the final installment of said tax for that year is delinquent, an

    Topics: notice requirements, redemption, tax lien

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  8. Provision text match · United States — New Hampshire · en

    RSA 80:37. Payment of Subsequent Tax.

    unknown Act or statute Section 80:37 — RSA 80:37. Payment of Subsequent Tax.

    RSA 80:37. Payment of Subsequent Tax.

    For purposes of this section, "subsequent tax" shall mean any tax assessed upon the real estate subsequent to that for which it was sold by a municipality, a county or the state. The purchaser of real estate at any tax sale may pay to the collector any subsequent tax and the collector shall, within 30 days after such payment, notify the register of deeds the

    Topics: interest, notice, redemption, tax sale

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  9. Provision text match · United States — New Hampshire · en

    RSA 76:15. Amendments of Inventories and Tax Lists.

    unknown Act or statute Section 76:15 — RSA 76:15. Amendments of Inventories and Tax Lists.

    RSA 76:15. Amendments of Inventories and Tax Lists.

    Inventories and tax lists already delivered to tax collectors shall be amended by selectmen or assessors to the extent of correcting errors or perfecting the description of certain property therein listed, upon application made to them by the tax collector prior to posting of the notice of a tax sale or tax lien in accordance with the provisions of RSA 80. N

    Topics: delinquent tax notice, property tax records, tax list amendments

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  10. Provision text match · United States — New Hampshire · en

    RSA 76:1-a. Definitions.

    unknown Act or statute Section 76:1-a — RSA 76:1-a. Definitions.

    RSA 76:1-a. Definitions.

    In this chapter: I. "Date of the final tax bill" means: (a) In towns that bill annually, the date the town mails the tax bills to the taxpayers; (b) In towns that bill semiannually, pursuant to RSA 76:15-a, the date the town mails the second tax bill to the taxpayers; (c) In towns operating with an optional fiscal year, pursuant to RSA 31:94-a or a special l

    Topics: property tax, tax administration

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  11. Provision text match · United States — New Hampshire · en

    RSA 80:64. Report of Tax Lien.

    unknown Act or statute Section 80:64 — RSA 80:64. Report of Tax Lien.

    RSA 80:64. Report of Tax Lien.

    Each tax collector, within 30 days after executing the tax lien to the municipality, county, or state, shall deliver or forward to the register of deeds for the county in which the real estate is situated a statement of the following facts relating to each parcel of real estate subject to lien, certified by the tax collector under oath to be true; the name o

    Topics: real estate records, tax lien reporting

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  12. Provision text match · United States — New Hampshire · en

    RSA 72:74. Payment in Lieu of Taxes.

    unknown Act or statute Section 72:74 — RSA 72:74. Payment in Lieu of Taxes.

    RSA 72:74. Payment in Lieu of Taxes.

    ty in which the facility is located may, after a duly noticed public hearing, enter into a voluntary agreement to make a payment in lieu of taxes. A lessee of a renewable generation facility which is responsible for the payment of taxes on the facility may also enter into a voluntary agreement with the municipality in which the facility is located to make a

    Topics: payment in lieu of taxes, renewable generation facility, state education tax

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  13. Provision text match · United States — New Hampshire · en

    RSA 80:62. Postponement of Execution; Execution of Tax Lien by Agent.

    unknown Act or statute Section 80:62 — RSA 80:62. Postponement of Execution; Execution of Tax Lien by Agent.

    RSA 80:62. Postponement of Execution; Execution of Tax Lien by Agent.

    I. Whenever it shall appear to the selectmen or assessors that the collector of taxes or deputy collector of taxes will be unable to execute the tax lien to the municipality as specified in the notice of lien, they shall have the power to delay the execution of the tax lien for a period not exceeding 3 days. If at the end of the postponed period, the tax col

    Topics: municipal tax collection, notice and reporting, tax lien execution

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  14. Provision text match · United States — New Hampshire · en

    RSA 78:3. Nature of the Tax.

    unknown Act or statute Section 78:3 — RSA 78:3. Nature of the Tax.

    RSA 78:3. Nature of the Tax.

    I. All taxes upon tobacco products under this chapter are direct taxes upon the consumer at retail and when purchased from a licensed retailer are conclusively presumed to be pre-collected by the wholesaler who satisfies RSA 78:2, III. The wholesaler who satisfies RSA 78:2, III shall be responsible for purchasing and affixing tax stamps on cigarettes and lit

    Topics: sales tax collection, tax returns, tax stamps, tobacco tax

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  15. Provision text match · United States — New Hampshire · en

    RSA 80:7. Contractors' Taxes.

    unknown Act or statute Section 80:7 — RSA 80:7. Contractors' Taxes.

    RSA 80:7. Contractors' Taxes.

    bdivision shall withhold or retain from the contract price provided for in such contract such sum or sums as will secure the payment of the taxes levied and assessed against the property of such contractor or against property for which such contractor may be liable for the payment of taxes thereon, until such taxes are paid by such contractor, or are authori

    Topics: contract withholding, tax collection

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  16. Provision text match · United States — New Hampshire · en

    RSA 79:5. General Tax; Credits in Certain Cases.

    unknown Act or statute Section 79:5 — RSA 79:5. General Tax; Credits in Certain Cases.

    RSA 79:5. General Tax; Credits in Certain Cases.

    anding wood or timber when it shall have arrived at the degree of maturity most suitable for its use, such standing wood or timber shall be taxed in the same manner as general property and be subject to the same rights of appeal, the intent being to prevent the holding of standing wood or timber indefinitely without the payment of any taxes. If such standing

    Topics: local taxation, property tax, timber tax

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  17. Provision text match · United States — New Hampshire · en

    RSA 76:11-a. Information.

    unknown Act or statute Section 76:11-a — RSA 76:11-a. Information.

    RSA 76:11-a. Information.

    I. The tax bill which is sent to every person taxed, as provided in RSA 76:11, shall show the rate for municipal, local education, state education, and county taxes separately, the assessed valuation of all lands and buildings for which said person is being taxed, and the right to apply in writing to the selectmen or assessors for an abatement of the tax ass

    Topics: local tax administration, tax bills, tax relief notices

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  18. Provision text match · United States — New Hampshire · en

    RSA 674:37-a. Effect of Subdivision on Tax Assessment and Collection.

    unknown Act or statute Section 674:37-a — RSA 674:37-a. Effect of Subdivision on Tax Assessment and Collection.

    RSA 674:37-a. Effect of Subdivision on Tax Assessment and Collection.

    The collection of taxes with respect to land being subdivided shall be governed by the following provisions: I. If approval of a subdivision plat has been granted on or before April 1 of a particular tax year, giving the owner a legal right to sell or transfer the lots, parcels or other divisions of land depicted on the plat without further approval or actio

    Topics: property tax assessment, subdivision, tax lien

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  19. Provision text match · United States — New Hampshire · en

    RSA 82:20. Notice of Tax; Payments; Declaration of Estimated Tax.

    unknown Notice Section 82:20 — RSA 82:20. Notice of Tax; Payments; Declaration of Estimated Tax.

    RSA 82:20. Notice of Tax; Payments; Declaration of Estimated Tax.

    I. Based on the determination of value specified in this chapter and the rate specified in RSA 82:2, the commissioner shall assess the tax by issuing a notice to the taxpayer within 15 days of the commissioner's determination. After credit for estimated taxes paid, such net taxes shall be paid to the department within 30 days after the date of such notice. I

    Topics: estimated tax, tax notice, tax payment

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  20. Provision text match · United States — New Hampshire · en

    RSA 87:1. Tax Imposed.

    unknown Act or statute Section 87:1 — RSA 87:1. Tax Imposed.

    RSA 87:1. Tax Imposed.

    I. An estate tax is hereby imposed upon the transfer of the estate of every decedent leaving an estate which is subject to an estate tax under the provisions of the United States Internal Revenue Code of 1986, as amended, and who has property within this state. II. The amount of the New Hampshire estate tax shall be equal to the maximum federal estate tax cr

    Topics: estate tax

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