reglab/housing_qa huggingface dataset:
NH Rev Stat § 78-B:7 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-B - Tax on Transfer of Real Property|Section 78-B:7 - False Statements.

    78-B:7 False Statements. –||If any purchaser, grantee, assignee, transferee, seller, grantor, assignor or transferor who is a party to a transfer of real estate or an interest in real estate falsely states in writing upon any instrument to be recorded or upon the declaration of consideration required by RSA 78-B:10 that no tax is due, or attaches to the instrument indicia of tax paid that indicate a purchase price or consideration less than the actual price or consideration, he or she shall be subject to a civil penalty of 100 percent of the amount of additional taxes determined to be due, in lieu of the provisions of RSA 21-J:33.|||Source. 1967, 320:1. 1973, 528:29. 1981, 568:152, II. 1989, 197:6. 1990, 231:4. 1991, 163:28, eff. May 27, 1991. 2018, 171:3, eff. July 1, 2018.|
NH Rev Stat § 78-B:7-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-B - Tax on Transfer of Real Property|Section 78-B:7-a - Interest.

    78-B:7-a Interest. –||Any party to a transfer of real estate or an interest in real estate subject to a penalty under RSA 78-B:7 shall pay interest as prescribed in RSA 21-J:28.|||Source. 1989, 197:7, eff. Jan. 1, 1990.|
NH Rev Stat § 78-B:8 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-B - Tax on Transfer of Real Property|Section 78-B:8 - Administration.

    78-B:8 Administration. –||I. This chapter shall be administered by the commissioner of revenue administration. The commissioner may adopt rules, pursuant to RSA 541-A, relative to the administration of this chapter. Rules adopted under this chapter may include written examples of taxable and nontaxable real estate transactions. The commissioner shall recommend the amount of bond for each register of deeds. The cost of such bond shall be paid by the state as an expense of administering this chapter. Each register of deeds, or county if the register of deeds is on a salary basis, shall be paid for his or her services 4 percent of the face value of the approved indicia of payment of the tax sold in his or her registry. Such payment for services shall be made prior to remitting all taxes collected, and shall be deducted from the remittance made in paragraph II. A sum sufficient to pay each register of deeds for his or her services pursuant to this section is hereby continually appropriated. The governor is authorized to draw a warrant for the payment thereof out of any funds in the treasury not otherwise appropriated.||II. Following payment for services in paragraph I, each register of deeds shall remit the taxes so collected, minus payment for his or her services, to the department monthly or more often. All funds received from the sale of approved indicia shall be credited to the department for administering this chapter and shall not lapse, but whenever the amount available exceeds $12,000, the excess shall be paid over to the state treasurer.||III. [Repealed.]|||Source. 1967, 320:1. 1973, 544:11, XX. 1975, 439:11. 1981, 128:26. 1985, 158:1. 1988, 38:2. 1994, 158:7. 2007, 263:46, eff. July 1, 2008; 263:48, eff. July 1, 2018. 2014, 192:2, eff. Sept. 9, 2014. 2018, 171:4, eff. July 1, 2018.|
NH Rev Stat § 78-B:9 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-B - Tax on Transfer of Real Property|Section 78-B:9 - Authority to Audit.

    78-B:9 Authority to Audit. –||I. The commissioner of the department of revenue administration shall have the power to audit all real estate transfers within this state for purposes of verifying and determining the existence of a sale, granting or transfer of real estate, and for purposes of verifying and determining the amount of the price or consideration paid for real estate transferred within this state.||II. If there is occasion to determine if there has been a sale, grant or transfer of real estate within this state, the commissioner shall look to the substance of the transaction or series of transactions to determine if a sale, grant or transfer of real estate has occurred.||III. If there is occasion to determine if the stated price or consideration is the actually paid or required to be paid price or consideration, then the commissioner shall have the power, barring specific proof to the contrary, to determine the actual price or consideration by the fair market value of the real estate.||IV, V. [Repealed.]|||Source. 1989, 197:8. 1990, 231:3. 1991, 163:43, XXVI, eff. May 27, 1991.|
NH Rev Stat § 78-B:9-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-B - Tax on Transfer of Real Property|Section 78-B:9-a - Procedure for Assessment or Refund of Tax.

    78-B:9-a Procedure for Assessment or Refund of Tax. –||I. Pursuant to the power granted under RSA 78-B:9, the commissioner may assess and collect additional tax, penalties, or interest imposed under this chapter or RSA 21-J, or refund any overpayment of tax paid under this chapter.||II. (a) Upon completion of the assessment and collection of additional tax, the commissioner shall issue to the register of deeds of the county in which the real estate is located notice of the additional tax collected. Such notice shall indicate the following:||(1) The names of the grantor and grantee.||(2) The book and page number of the deed to which the additional tax relates.||(3) The amount of the tax originally paid.||(4) The amount of the additional tax collected.||(5) The location of the property.||(b) Upon receipt of the notice of additional tax collected, the register of deeds shall:||(1) Attach to the notice indicia reflecting the amount of the additional tax collected; and||(2) Record the notice with the indicia of tax paid with no additional charge to the state.||III. (a) Upon completion of the refund of tax the commissioner shall issue to the register of deeds of the county in which the real estate is located notice of the refund of tax issued. Such notice shall indicate the following:||(1) The names of the grantor and grantee.||(2) The book and page number of the deed to which the refund or credit of tax relates.||(3) The amount of the tax originally paid.||(4) The amount of the refund of tax issued.||(5) The location of the property.||(b) Upon receipt of the notice of refund, the register of deeds shall record the notice.||IV. At the same time the notice of additional tax is forwarded to the register of deeds pursuant to paragraph II, the commissioner shall certify to the state treasurer the amount of 4 percent of the additional tax assessed and collected, such amount to be paid within one month of the certification to the register of deeds. The amount paid to the register of deeds hereunder shall constitute the total payment for services related to the affixing of indicia of tax paid and recording of the notice of additional taxes required by subparagraph II(b).||V. On or before the end of the month following the month in which the commissioner forwards a notice of refund pursuant to paragraph III, the register of deeds shall add to said month's remission of taxes collected required by RSA 78-B:4, II, the amount of 4 percent of the tax refunded.|||Source. 2005, 31:1, eff. July 9, 2005. 2018, 171:5, 6, eff. July 1, 2018.|
NH Rev Stat § 78-B:10 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-B - Tax on Transfer of Real Property|Section 78-B:10 - Declaration of Consideration Required.

    78-B:10 Declaration of Consideration Required. –||I. A declaration of consideration shall be filed separately by the purchaser, grantee, assignee, or transferee and by the seller, grantor, assignor, or transferor with the department of revenue administration for each transfer of real estate or interest therein. The commissioner of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to the form of such declaration of consideration. Each form shall:||(a) Contain a conspicuous declaration of the price or consideration exchanged for the real estate transferred, which shall say substantially: "__________ (buyer's name) and ______________ (seller's name) agree and affirm that the full price or consideration paid for the real estate transferred by this deed is $_____. The tax due upon this transfer is calculated at $ _____ per $100 or any part thereof, for an amount due of $ _____ (computed to the nearest whole dollar)."||(b) Contain a space immediately below the statement in subparagraph (a) for the dated signature of the purchaser, grantee, assignee, or transferee of the deeded real estate on their respective declaration of consideration and for the dated signature of the seller, grantor, assignor, or transferor of the deeded real estate on their respective declaration of consideration.||II. The declaration of RSA 78-B:10, I(a) shall be prima facie evidence of the price or consideration paid for the real estate.||III. A declaration shall not be required for the following:||(a) Transfers exempted by RSA 78-B:2, except transfers exempted by RSA 78-B:2, IX.||(b) Transfers involving only utility easements.||IV. The declarations required by this section shall be filed separately by the purchaser, grantee, assignee, or transferee, and the seller, grantor, assignor, or transferor with the department of revenue administration, no later than 30 days from the recording of the deed at the registry of deeds or transfer of real estate, whichever is later.||V. No deed, recording a transfer of real estate or any interest therein, executed before January 1, 1990, shall be required to comply with this section.||VI. Failure to comply with this section shall not be construed to cloud title.|||Source. 1989, 197:8. 1990, 231:6, 7. 1991, 163:29. 1996, 212:2. 1999, 100:1. 2001, 158:24. 2011, 179:1, eff. Aug. 13, 2011. 2016, 85:12, eff. July 18, 2016.|
NH Rev Stat § 78-B:10-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-B - Tax on Transfer of Real Property|Section 78-B:10-a - Repealed by 1999, 17:58, II, eff. April 29, 1999.

    78-B:10-a Repealed by 1999, 17:58, II, eff. April 29, 1999. –|
NH Rev Stat § 78-B:11 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-B - Tax on Transfer of Real Property|Section 78-B:11 - Taxpayer Records.

    78-B:11 Taxpayer Records. –||Every buyer and seller of real estate shall:||I. Keep such records as may be necessary to determine the amount of his liability under this chapter.||II. Preserve such records for the period of 3 years or until any litigation or prosecution under this chapter is finally determined.||III. Make such records available for inspection by the commissioner or his authorized agents, upon demand, at reasonable times during regular business hours.|||Source. 1989, 197:8. 1991, 163:30, eff. May 27, 1991.|
NH Rev Stat § 78-B:12 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-B - Tax on Transfer of Real Property|Section 78-B:12 - Repealed by 1991, 163:43, XXVII, eff. May 27, 1991.

    78-B:12 Repealed by 1991, 163:43, XXVII, eff. May 27, 1991. –|
NH Rev Stat § 78-B:13 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-B - Tax on Transfer of Real Property|Section 78-B:13 - Distribution of Funds.

    78-B:13 Distribution of Funds. –||I. The commissioner shall determine the additional amounts of revenue produced by an increase of $.25 per $100 in the rate of tax imposed by RSA 78-B:1 for each fiscal year and shall certify such amounts to the state treasurer by October 1 of that year for deposit in the education trust fund established by RSA 198:39.||II. The commissioner shall make quarterly estimates of the amount of additional revenues that will be produced by the increase in tax rate for the next fiscal year and shall certify such amounts to the state treasurer for deposit in the education trust fund established by RSA 198:39. Such estimates shall be certified on June 1, September 1, December 1, and March 1 of each year.||III. Annually, on or before October 1, the commissioner shall direct the state treasurer to transfer the sum of $5,000,000 from revenue collected pursuant to the tax imposed by RSA 78-B:1 to the affordable housing fund established in RSA 204-C:57.|||Source. 1999, 17:34, eff. April 29, 1999. 2019, 346:250, eff. July 1, 2020.|
NH Rev Stat § 78-C:1 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-C - Refined Petroleum Products Tax|Section 78-C:1 - Definitions.

    78-C:1 Definitions. –||Wherever used in this chapter:||I. "Barrel" shall mean a standard petroleum barrel containing 42 gallons.||II. "Commissioner" means the commissioner of revenue administration.||III. "Refined petroleum products" includes motor oil, kerosene, residual oil, fuel oil, gasoline, petroleum asphalts, road oils and other distillates and petrochemicals produced from crude petroleum by any person in the state.||IV. "Taxable period" means a quarterly period of 3 months commencing on January 1, April 1, July 1, and October 1.|||Source. 1974, 39:4, eff. April 5, 1974.|
NH Rev Stat § 78-C:2 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-C - Refined Petroleum Products Tax|Section 78-C:2 - Refined Petroleum Products Tax.

    78-C:2 Refined Petroleum Products Tax. –||I. A tax is hereby imposed upon the refining of refined petroleum products at the uniform rate of 1/10 of one percent on the fair market value per barrel of such products at the refinery site, to be paid by the refiner thereof.||II. The fair market value per barrel of such refined petroleum products shall be determined by the commissioner, who may, in making such determination, consider the usual selling price of such products at the refinery, the cost of the crude petroleum used, the cost of refining the same, and any other relevant evidence. Such determination shall be subject to review as provided in RSA 21-J:28-b.||III. The number of barrels produced shall be computed by tank tables showing 100 percent of production and exact measurements of contents, or by meters or other measuring devices which accurately determine the volume of production or total products produced.|||Source. 1974, 39:4. 1991, 163:31, eff. May 27, 1991.|
NH Rev Stat § 78-C:3 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-C - Refined Petroleum Products Tax|Section 78-C:3 - Returns and Declarations.

    78-C:3 Returns and Declarations. –||I. Every person engaged in the production of refined petroleum products during a taxable period shall, on or before the fifteenth day of the first month following the expiration of the taxable period, make a return to the commissioner under such regulations and in such form or manner as the commissioner may prescribe. Returns shall contain full data as required by the commissioner for correct computation of the tax hereunder. All returns shall be signed by the taxpayer or by his authorized representative, subject to the pains and penalties of perjury.||II. At the same time the return is filed as required by paragraph I, every person who produces refined petroleum products shall, in addition, file a declaration of its estimated production of refined petroleum products and estimated tax thereon for the subsequent taxable period. Such estimated production of refined petroleum products and estimated tax thereon shall be at least equal to the production and tax on the return filed therewith, unless for good cause the commissioner permits the taxpayer to make a lesser estimate.||III. Any person who fails to file any return or declaration at the time prescribed in this section shall pay at the time the return or declaration is filed, in addition to any tax liability and without assessment or demand, a late filing fee of $100 for each day or fraction thereof which has elapsed between the prescribed filing date and the date of actual filing.|||Source. 1974, 39:4, eff. April 5, 1974.|
NH Rev Stat § 78-C:4 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-C - Refined Petroleum Products Tax|Section 78-C:4 - Payment of Tax.

    78-C:4 Payment of Tax. –||I. One-third of the taxpayer's estimated tax on refined petroleum products for the subsequent taxable period is due and payable at the time the taxpayer files the declaration required in RSA 78-C:3, II; 1/3 is due and payable one month thereafter; and 1/3 is due and payable 2 months thereafter. If the return required by RSA 78-C:3, I, shows an additional amount to be due, such additional amount is due and payable at the time the return is filed. If such return shows an overpayment of the tax due, the commissioner shall allow the taxpayer a credit against a subsequent payment or payments due, to the extent of the overpayment.||II. Any person who produces refined petroleum products who fails to make payment when due shall, in addition, pay a late payment charge equal to 10 percent of the defaulted payment plus interest computed at the rate of one percent per month or fraction thereof from the prescribed payment date to the date payment is actually made. Such late payment charge and interest shall be in addition to any late filing fee which may be due under the provisions of RSA 78-C:3, III.|||Source. 1974, 39:4, eff. April 5, 1974.|
NH Rev Stat § 78-C:5 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-C - Refined Petroleum Products Tax|Section 78-C:5 - Taxpayer Records.

    78-C:5 Taxpayer Records. –||Every producer of refined petroleum products shall:||I. Keep such records as may be necessary to determine the amount of its tax liability under this chapter.||II. Preserve such records for the period of 3 years or until any litigation or prosecution hereunder is finally determined.||III. Make such records available for inspection by the commissioner or his authorized agents, upon demand, at reasonable times during regular business hours.|||Source. 1974, 39:4. 1991, 163:32, eff. May 27, 1991.|
NH Rev Stat § 78-C:6 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-C - Refined Petroleum Products Tax|Section 78-C:6 - Repealed by 1991, 163:43, XXVIII, eff. May 27, 1991.

    78-C:6 Repealed by 1991, 163:43, XXVIII, eff. May 27, 1991. –|
NH Rev Stat § 78-C:7 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-C - Refined Petroleum Products Tax|Section 78-C:7 - Repealed by 1991, 163:43, XXIX, eff. May 27, 1991.

    78-C:7 Repealed by 1991, 163:43, XXIX, eff. May 27, 1991. –|
NH Rev Stat § 78-C:8 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-C - Refined Petroleum Products Tax|Section 78-C:8 - Repealed by 1991, 163:43, XXX, eff. May 27, 1991.

    78-C:8 Repealed by 1991, 163:43, XXX, eff. May 27, 1991. –|
NH Rev Stat § 78-C:9 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-C - Refined Petroleum Products Tax|Section 78-C:9 - Administration.

    78-C:9 Administration. –||I. This chapter shall be administered and enforced by the department of revenue administration. The commissioner as authorized by the governor and council, subject to personnel statutes, shall appoint such additional technical, clerical and other personnel as he shall deem necessary to carry out the provisions of this chapter.||II. The commissioner shall collect the taxes, interest, and penalties imposed under this chapter and shall pay them to the state treasurer.||III. The expenditures authorized by paragraph I shall be a charge against the moneys collected pursuant to this chapter; provided, however, that until such time as moneys received pursuant to this chapter equal the cost of administering the same, the expenditures shall be a charge against the general fund. The governor is authorized to draw his warrants for the sums so authorized out of any money in the treasury not otherwise appropriated.||IV. The commissioner may adopt rules, pursuant to RSA 541-A, relative to the administration of this chapter. The commissioner may institute actions in the name of the state to recover any tax, interest on tax, or the penalties imposed by this chapter.|||Source. 1974, 39:4. 1981, 128:27, eff. May 11, 1981.|
NH Rev Stat § 78-C:10 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-C - Refined Petroleum Products Tax|Section 78-C:10 - Repealed by 1991, 163:43, XXXI, eff. May 27, 1991.

    78-C:10 Repealed by 1991, 163:43, XXXI, eff. May 27, 1991. –|
NH Rev Stat § 78-C:11 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-C - Refined Petroleum Products Tax|Section 78-C:11 - Repealed by 1991, 163:43, XXXII, eff. May 27, 1991.

    78-C:11 Repealed by 1991, 163:43, XXXII, eff. May 27, 1991. –|
NH Rev Stat § 78-C:12 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-C - Refined Petroleum Products Tax|Section 78-C:12 - Form of Notice.

    78-C:12 Form of Notice. –||Any notice required by this chapter to be given by the commissioner to a taxpayer shall be by certified mail and in the case of hearings, shall be given at least 10 days before the date thereof.|||Source. 1974, 39:4, eff. April 5, 1974.|
NH Rev Stat § 78-D:3 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-D - Protection of Private Customer Information in Connection With Retail Purchase Transactions|Section 78-D:3 - Severability.

    78-D:3 Severability. –||If any provision of this chapter or the application thereof to any person or circumstances is held invalid, such invalidity shall not affect other provisions or applications of the chapter which can be given effect without the invalid provision or application, and to this end the provisions of this chapter are declared to be severable.|||Source. 2009, 169:1, eff. July 9, 2009.|
NH Rev Stat § 78-E:3 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-E - Protection of Private Customer Information and Rights of New Hampshire Remote Sellers in Connection With Certain Foreign Sales and Use Taxes|Section 78-E:3 - Voluntary Information Sharing and Collaboration.

    78-E:3 Voluntary Information Sharing and Collaboration. –||I. In furtherance of the purposes of this chapter, the department of justice shall develop a system providing for voluntary information sharing and collaboration between the department of justice and New Hampshire remote sellers.||II. In collaboration with the department of revenue administration and through such other means as it determines appropriate, the department of justice shall transmit periodic bulletins to businesses located in New Hampshire providing information about the provisions of this chapter and about new developments relating to the collection and remission of sales taxes to foreign taxing jurisdictions and authorities. The department of revenue administration is hereby authorized to collaborate with the department of justice in developing and distributing such bulletins.||III. The system established by the department of justice shall encourage and enable the confidential transmission to the department of justice by New Hampshire remote sellers of information regarding sales tax collection or remission actions, including actions seeking private customer information, taken or threatened against said sellers by foreign taxing jurisdictions and authorities or by other persons. Such information shall be exempt from disclosure under RSA 91-A.|||Source. 2019, 280:1, eff. July 19, 2019.|