reglab/housing_qa huggingface dataset:
NH Rev Stat § 84-C:8 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 84-C - Nursing Facility Quality Assessment|Section 84-C:8 - Records.

    84-C:8 Records. –||I. Every nursing facility shall:||(a) Keep such records as may be necessary to determine the amount of its liability under this chapter.||(b) Preserve such records for the period of 3 years or until any litigation or prosecution hereunder is finally determined.||(c) Make such records available for inspection by the commissioner or his authorized agents, upon demand, at reasonable times during regular business hours.||II. Whoever violates the provisions of this section shall be subject to the penalties imposed under RSA 21-J:39.|||Source. 2003, 223:9, eff. July 1, 2003.|
NH Rev Stat § 84-C:9 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 84-C - Nursing Facility Quality Assessment|Section 84-C:9 - Administration.

    84-C:9 Administration. –||I. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to:||(a) The administration of the nursing facility quality assessment; and||(b) The recovery of any assessment, interest on assessment, or penalties imposed by this chapter or by RSA 21-J.||I-a. The commissioner may adopt rules, pursuant to RSA 541-A, relative to exceptions to the requirement of RSA 84-C:5, I that payment be made by electronic transfer in instances when a nursing facility is unable to remit payment to the state treasurer by electronic transfer.||II. The commissioner may institute actions in the name of the state to recover any assessment, interest on assessment, additions to assessment, or penalties imposed by this chapter or by RSA 21-J.||III. In the collection of any overdue tax, penalties or interest imposed by this chapter or by RSA 21-J, the commissioner may use all of the powers granted to tax collectors under RSA 21-J and RSA 80 for the collection of taxes.|||Source. 2003, 223:9, eff. July 1, 2003. 2016, 85:7, eff. July 18, 2016.|
NH Rev Stat § 84-C:10 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 84-C - Nursing Facility Quality Assessment|Section 84-C:10 - Confidentiality of Records.

    84-C:10 Confidentiality of Records. –||Notwithstanding the provisions of RSA 21-J:14, the commissioner shall not be prohibited from providing information to the commissioner of health and human services with respect to the assessment imposed by this chapter, provided that the commissioner of health and human services and his agents and employees shall be subject to the provisions of RSA 21-J:14 with respect to any information provided by the commissioner.|||Source. 2003, 223:9, eff. July 1, 2003.|
NH Rev Stat § 84-C:11 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 84-C - Nursing Facility Quality Assessment|Section 84-C:11 - Contingencies.

    84-C:11 Contingencies. –||I. The nursing facility quality assessment imposed by this chapter shall not be assessed, and no return shall be required to be made, upon the occurrence of any of the following events:||(a) Aggregate medicaid reimbursement for nursing facilities through accounting unit 05-01-10-04-01 class 90 is reduced below the level in effect as of February 1, 2003, increased by the funds expended from the nursing facility trust fund established under RSA 151-E:14 and matched by corresponding federal funds.||(b) Federal approval of the nursing facility quality assessment established under this chapter, or of any related state plan amendments or waivers is withdrawn.||(c) Collection of the assessment is rendered invalid by the decision of any court or administrative agency.||(d) Any proceeds collected from nursing facilities as defined in RSA 84-C:1, V(a), from the nursing facility quality assessment established in this chapter are expended by the state or any state agency for any purpose other than funding nursing facility expenditures through the nursing facility trust fund under RSA 151-E:14.||(e) [Repealed.]||II. The commissioner of health and human services shall notify the commissioner of revenue administration of the occurrence of any of the contingencies in paragraph I.||III. The nursing facility quality assessment under this chapter shall not be assessed or collected and payments from the nursing facility trust fund authorized by RSA 151-E:14 shall not be made until after the commissioner of health and human services certifies to the commissioner that the department of health and human services has obtained all necessary federal approvals. Payments under RSA 151-E:15 shall be effective for the period beginning May 1, 2003.|||Source. 2003, 223:9. 2004, 260:15-17, 21, I. 2008, 253:5, eff. June 26, 2008. 2012, 247:3, eff. Aug. 17, 2012.|
NH Rev Stat § 85:1 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 85 - Extents|Section 85:1 - Who may Issue.

    85:1 Who may Issue. –||The state treasurer or the commissioner of revenue administration, and each county and town treasurer, may issue extents under their hands and seals respectively, in cases authorized by law, and such extents shall be deemed to be executions against the person and property.|||Source. RS 48:1. CS 51:1. GS 59:1. GL 66:1. PS 66:1. PL 71:1. RL 86:1. 1999, 17:36; 338:7, eff. Nov. 3, 1999.|
NH Rev Stat § 85:2 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 85 - Extents|Section 85:2 - Liability of Town.

    85:2 Liability of Town. –||Any town which shall neglect to choose proper officers for assessing and collecting taxes shall be liable to an extent for state and county taxes; and the same may be levied upon the property of any inhabitant or owner of property therein, if no estate of such town be found whereon to levy the same.|||Source. RS 48:2. CS 51:2. GS 59:2. GL 66:2. PS 66:2. PL 71:2. RL 86:2.|
NH Rev Stat § 85:3 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 85 - Extents|Section 85:3 - Liability of Selectmen.

    85:3 Liability of Selectmen. –||Selectmen who neglect to assess any tax for which they have the warrant of the state or county treasurer at the time and in the manner legally prescribed therein, or who neglect to return to either of such treasurers or to the town treasurer the name of the collector to whom they may commit any tax assessed by them, and payable to such treasurers respectively, shall be liable to an extent.|||Source. RS 48:3. CS 51:3. GS 59:3. GL 66:3. PS 66:3. PL 71:3. RL 86:3.|
NH Rev Stat § 85:4 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 85 - Extents|Section 85:4 - Liability of Collector.

    85:4 Liability of Collector. –||Any collector to whom a tax is committed, who neglects to pay the same to the state, county or town treasurer, or other person to whom the same is payable, within the time limited in his warrant, which shall not be less than 3 months from the delivery of the warrant, except in cases where a shorter time is limited by law, shall be liable to an extent.|||Source. RS 48:4. CS 51:4. GS 59:4. GL 66:4. PS 66:4. PL 71:4. RL 86:4.|
NH Rev Stat § 85:5 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 85 - Extents|Section 85:5 - Issue by Selectmen.

    85:5 Issue by Selectmen. –||If any collector to whom any tax payable to the state or county treasurer is committed neglects to pay the same within the time limited in his warrant, and the selectmen of the town shall judge that there is danger that the collector will abscond or be unable to pay the same, they may issue an extent against such collector for the taxes in arrears.|||Source. RS 48:5. CS 51:5. GS 59:5. GL 66:5. PS 66:5. PL 71:5. RL 86:5.|
NH Rev Stat § 85:6 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 85 - Extents|Section 85:6 - Effect of Issue.

    85:6 Effect of Issue. –||No extent shall be issued by the state or county treasurer against any collector, after notice given by the selectmen that they have issued an extent against him as aforesaid; but if the tax is not paid within 3 months from the time the same became payable, an extent may be issued against such selectmen.|||Source. RS 48:6. CS 51:6. GS 59:6. GL 66:6. PS 66:6. PL 71:6. RL 86:6.|
NH Rev Stat § 85:7 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 85 - Extents|Section 85:7 - Additional, Against Town.

    85:7 Additional, Against Town. –||When an extent is issued against any selectmen or collector by the state or county treasurer, and sufficient property of such selectmen or collector cannot be found whereon to levy the same, an extent may be issued against the town, which may be levied upon the property of any inhabitant or owner of property therein.|||Source. RS 48:7. CS 51:7. GS 59:7. GL 66:7. PS 66:7. PL 71:7. RL 86:7.|
NH Rev Stat § 85:8 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 85 - Extents|Section 85:8 - Sale of Personal Property.

    85:8 Sale of Personal Property. –||Personal property seized upon any extent shall be sold in the same manner as similar property is required to be sold on execution.|||Source. RS 48:8. CS 51:8. GS 59:8. GL 66:8. PS 66:8. PL 71:8. RL 86:8.|
NH Rev Stat § 85:9 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 85 - Extents|Section 85:9 - Sale of Real Estate.

    85:9 Sale of Real Estate. –||Real estate of every kind so levied upon shall be sold, and a deed and return thereof made, in the manner provided by law for the sale of the equity of redemption of real estate mortgaged; and the owner thereof shall have the same right to redeem the same.|||Source. RS 48:9. CS 51:9. GS 59:9. GL 66:9. PS 66:9. PL 71:9. RL 86:9.|
NH Rev Stat § 85:10 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 85 - Extents|Section 85:10 - To Whom Directed.

    85:10 To Whom Directed. –||Extents shall be directed to the sheriff of the county where they are to be executed, or his deputy, and shall be made returnable to the officer issuing the same, at a certain day named therein, which shall not be less than 60 days from the day thereof.|||Source. RS 48:10. CS 51:10. GS 59:10. GL 66:10. PS 66:10. PL 71:10. RL 86:10.|
NH Rev Stat § 85:11 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 85 - Extents|Section 85:11 - Further Extents.

    85:11 Further Extents. –||If any extent shall be returned unsatisfied, further or alias extents may be issued for any sum which may remain due upon such return.|||Source. RS 48:11. CS 51:11. GS 59:11. GL 66:11. PS 66:11. PL 71:11. RL 86:11.|
NH Rev Stat § 85:12 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 85 - Extents|Section 85:12 - Fees.

    85:12 Fees. –||Every extent may include the legal fees and charges incurred upon any former extent issued for the collection of the same tax.|||Source. RS 48:12. CS 51:12. GS 59:12. GL 66:12. PS 66:12. PL 71:12. RL 86:12.|
NH Rev Stat § 85:13 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 85 - Extents|Section 85:13 - Of Individuals.

    85:13 Of Individuals. –||Every person upon whose property an extent against any town has been levied shall have contribution from the other inhabitants or owners of property therein for the sums so levied, and for damages, and shall recover double costs.|||Source. RS 48:13. CS 51:13. GS 59:13. GL 66:13. PS 66:13. PL 71:13. RL 86:13.|
NH Rev Stat § 85:14 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 85 - Extents|Section 85:14 - Of Towns.

    85:14 Of Towns. –||Towns shall have their remedy by action against any selectman or collector through whose default any extent may have issued for all sums levied thereon, and for damages and double costs.|||Source. RS 48:14. CS 51:14. GS 59:14. GL 66:14. PS 66:14. PL 71:14. RL 86:14.|
NH Rev Stat § 85:15 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 85 - Extents|Section 85:15 - Of Selectmen.

    85:15 Of Selectmen. –||Selectmen shall have their remedy by action against any collector through whose default any extent may have issued against them for all sums levied thereon, and for damages and double costs.|||Source. RS 48:15. CS 51:15. GS 59:15. GL 66:15. PS 66:15. PL 71:15. RL 86:15.|
NH Rev Stat § 85:16 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 85 - Extents|Section 85:16 - Limitation.

    85:16 Limitation. –||Selectmen 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. RS 48:17. CS 51:17. GS 59:17. GL 66:17. PS 66:17. PL 71:16. RL 86:16.|
NH Rev Stat § 85:17 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 85 - Extents|Section 85:17 - Of Collector.

    85:17 Of Collector. –||Selectmen issuing any extent against a collector shall indemnify him against all costs and expenses arising to him by reason of any extent issued against him by the state or county treasurer for the same tax.|||Source. RS 48:16. CS 51:16. GS 59:16. GL 66:16. PS 66:16. PL 71:17. RL 86:17.|
NH Rev Stat § 87:1 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 87 - Taxation of Transfers of Certain Estates|Section 87:1 - Tax Imposed.

    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 credit allowable for state death taxes with respect to property subject to this state's jurisdiction to impose a tax.||III. If only a portion of a decedent's estate is located in this state, such maximum tax credit shall be determined by multiplying the entire amount of the credit allowable by the percentage which the gross value of the portion of the decedent's estate located in this state bears to the gross value of the entire estate.||IV. This tax shall be imposed in every case in which the credit for state death taxes paid is available as a credit on the decedent's federal estate tax return.|||Source. 1931, 125:1. RL 88:1. RSA 87:1. 1955, 72:1. 1967, 110:1. 1995, 246:1. 2002, 232:3, eff. Jan. 1, 2003.|
NH Rev Stat § 87:2 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 87 - Taxation of Transfers of Certain Estates|Section 87:2 - When Payable.

    87:2 When Payable. –||The New Hampshire estate tax shall be payable to the department of revenue administration at the same time or times at which the United States estate tax is payable and shall bear interest as prescribed in RSA 21-J:28.|||Source. 1931, 125:1. RL 88:2. 1950, 5, part 8, 49:2. RSA 87:2. 1975, 439:26. 1983, 441:13. 1991, 348:9, eff. July 31, 1991.|
NH Rev Stat § 87:3 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 87 - Taxation of Transfers of Certain Estates|Section 87:3 - Extension of Time.

    87:3 Extension of Time. –||The department of revenue administration may, for cause shown, extend the time of payment of said tax whenever the circumstances of the case require.|||Source. 1931, 125:1. RL 88:5. 1950, 5, part 8, 49:2. 1975, 439:26, eff. July 1, 1975.|
NH Rev Stat § 87:4 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 87 - Taxation of Transfers of Certain Estates|Section 87:4 - Liability for Tax.

    87:4 Liability for Tax. –||Administrators, executors, trustees, and grantees under a conveyance, made during the grantor's life and taxable hereunder, shall be liable for such taxes, with interest, until the same have been paid.|||Source. 1931, 125:1. RL 88:3.|
NH Rev Stat § 87:5 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 87 - Taxation of Transfers of Certain Estates|Section 87:5 - Lien of Tax.

    87:5 Lien of Tax. –||Said taxes and interest shall be and remain a lien on the property subject to the taxes until the same are paid.|||Source. 1931, 125:1. RL 88:4.|
NH Rev Stat § 87:6 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 87 - Taxation of Transfers of Certain Estates|Section 87:6 - Returns and Extensions.

    87:6 Returns and Extensions. –||I. The executor or administrator of the estate of every decedent whose death gives rise to a tax liability under this chapter shall, within the time prescribed by the Internal Revenue Service to file a federal estate tax return, file a return with the commissioner of revenue administration. The commissioner of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to the form of such return and the data which it must contain for the correct computation of the New Hampshire estate tax. All returns shall be signed by the administrator or executor and the return preparer if other than the administrator or executor, subject to the pains and penalty of perjury.||II. It shall be the duty of the legal representative of the estate of any decedent who was a resident of this state at the time of his death and whose estate may be subject to the payment of a United States estate tax to attach a duplicate copy of the United States estate tax return as filed with the Internal Revenue Service to the return required by paragraph I.||III. For good cause, the commissioner may extend the time within which a taxpayer is required to file a return, and if such return is filed during the period of extension, no penalty for the failure to file under RSA 21-J:31 shall be imposed, but the executor or administrator shall be liable for interest as prescribed in RSA 21-J:28. An extension of time for filing a return shall not extend the time for the payment of the taxes due under this chapter. Failure to file the return within the period of the extension shall void such extension.||IV. When the commissioner has reason to believe that an executor or administrator has failed to file a return or include any part of the taxable property in a filed return, the commissioner may require the executor or administrator to file a return or a supplementary return showing such additional information as the commissioner prescribes. Upon receipt of the supplementary return, or if none is received within the time set by the commissioner, the commissioner may find and assess the amount due upon the information that is available. The making of such returns by the commissioner shall not relieve the executor or administrator of any penalty for the failure to make a correct original return or relieve them from the liability for interest imposed under RSA 21-J:28 or any other additional charges imposed by the commissioner.||V. The failure to file returns, the filing of fraudulent returns or the making, causing to be made or permitting to be made any false entry in the books or records of the estate with the intent to defraud the state or to evade the payment of the tax or any part thereof shall subject the executor or administrator to the penalties provided in RSA 21-J for such actions.|||Source. 1931, 125:1. RL 88:6. 1950, 5, part 8, 49:2. RSA 87:6. 1975, 439:26. 1991, 348:10. 1995, 246:2, eff. Aug. 18, 1995.|
NH Rev Stat § 87:7 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 87 - Taxation of Transfers of Certain Estates|Section 87:7 - Intent of Chapter.

    87:7 Intent of Chapter. –||It is hereby declared to be the intent and purpose of this chapter to obtain for this state the benefit of the credit allowed under the provisions 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. 1931, 125:1. RL 88:7.|
NH Rev Stat § 87:8 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 87 - Taxation of Transfers of Certain Estates|Section 87:8 - Repealed by 1981, 128:35, eff. May 11, 1981.

    87:8 Repealed by 1981, 128:35, eff. May 11, 1981. –|
NH Rev Stat § 87:9 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 87 - Taxation of Transfers of Certain Estates|Section 87:9 - Chapter Void, When.

    87:9 Chapter Void, When. –||This chapter shall become void and of no effect in respect to the estates of persons who die subsequent to the effective date of the repeal of the federal estate tax provisions within the United States Internal Revenue Code of 1986, as amended, or that portion of such provisions that allow a credit for state death taxes against the decedent's federal estate tax.|||Source. 1931, 125:1. RL 88:9. RSA 87:9. 1995, 246:3, eff. Aug. 18, 1995.|
NH Rev Stat § 87:10 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 87 - Taxation of Transfers of Certain Estates|Section 87:10 - Adjustments.

    87:10 Adjustments. –||If the amount of the decedent's gross estate, state death tax credit or tax imposed by federal estate tax provisions of the United States Internal Revenue Code of 1986, as amended, shall be increased or decreased by the Internal Revenue Service, such changes shall be reported to the department of revenue administration and the tax imposed by RSA 87:1 upon such estate shall be changed accordingly. Any additional or excess tax shall be reported to the department of revenue administration on an amended return within 90 days after receiving notice from the Internal Revenue Service that a change in the federal estate tax return has been finally determined. Any additional tax shall be paid with such return with interest as prescribed in RSA 21-J:28. Any excess tax received by the state treasurer shall be refunded after the amount shall have been certified to the state treasurer by the department of revenue administration without special appropriation therefor.|||Source. 1931, 125:1. RL 88:10. 1950, 5, part 8, 49:2. RSA 87:10. 1973, 544:10. 1975, 439:26. 1991, 348:11. 1995, 246:4, eff. Aug. 18, 1995.|
NH Rev Stat § 87:11 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 87 - Taxation of Transfers of Certain Estates|Section 87:11 - Estates Affected.

    87:11 Estates Affected. –||The provisions hereof shall apply to the estates of all decedents dying after April 28, 1931 and shall also apply to the estate of any decedent with respect to which the United States estate tax had not been paid on April 28, 1931.|||Source. 1931, 125:1. RL 88:11.|
NH Rev Stat § 87:12 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 87 - Taxation of Transfers of Certain Estates|Section 87:12 - Repealed by 2002, 232:14, I, eff. Jan. 1, 2003.

    87:12 Repealed by 2002, 232:14, I, eff. Jan. 1, 2003. –|
NH Rev Stat § 87:13 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 87 - Taxation of Transfers of Certain Estates|Section 87:13 - Disposition of Revenue.

    87:13 Disposition of Revenue. –||The revenue derived hereunder shall be covered into the general funds of the state.|||Source. 1931, 125:1. RL 88:13. 1953, 169:3, eff. July 1, 1953.|
NH Rev Stat § 87:14 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 87 - Taxation of Transfers of Certain Estates|Section 87:14 - Books; Blanks.

    87:14 Books;  Blanks. –||The department of revenue administration shall provide the judges and registers of probate of the state with such books and blanks as are requisite for the execution of this chapter.|||Source. 2002, 232:1, eff. Jan. 1, 2003.|
NH Rev Stat § 87:15 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 87 - Taxation of Transfers of Certain Estates|Section 87:15 - Expenses.

    87:15 Expenses. –||The expenses of the execution of this chapter shall be paid by the state treasurer upon the certification of the department of revenue administration and charged to the appropriations for the department of revenue administration and the bills therefor shall be submitted to the governor and council for their approval.|||Source. 2002, 232:1, eff. Jan. 1, 2003.|