reglab/housing_qa huggingface dataset:
NH Rev Stat § 78-E:5 (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:5 - Impersonation of foreign taxing jurisdiction or authority; Enforcement.

    78-E:5 Impersonation of foreign taxing jurisdiction or authority;  Enforcement. –||No person shall impersonate or attempt to impersonate a foreign taxing jurisdiction, foreign taxing authority, or any other government agency for any reason and, any person who does shall be deemed to have committed an unfair or deceptive act or practice within the meaning of RSA 358-A:2. Any right, remedy, or power set forth in RSA 358-A, including those set forth in RSA 358-A:4, may be used to enforce the provisions of this section. The exemptions provided for in RSA 358-A:3, I shall not apply to this paragraph.|||Source. 2019, 280:1, eff. July 19, 2019.|
NH Rev Stat § 78-E:7 (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:7 - Reimbursement for Sales and Use Tax Collection.

    78-E:7 Reimbursement for Sales and Use Tax Collection. –||Notwithstanding the provisions of this chapter, if a New Hampshire remote seller is determined to be obligated to collect and remit a sales or use tax on behalf of a foreign taxing jurisdiction or foreign taxing authority, then that New Hampshire remote seller shall be entitled to recover or deduct from any taxes collected on behalf of such foreign taxing jurisdiction or foreign taxing authority any reasonable costs, including any initial set up and ongoing maintenance costs, incurred in the collection and remission of sales and use taxes to that jurisdiction or authority.|||Source. 2019, 280:1, eff. July 19, 2019.|
NH Rev Stat § 78-E:8 (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:8 - Rulemaking.

    78-E:8 Rulemaking. –||The department of justice may establish procedures, in rules adopted by the attorney general under RSA 541-A, to facilitate the department of justice's implementation of this chapter, including the creation of forms, schedules, explanatory documents, or other materials. Such rules may be adopted through emergency rulemaking under RSA 541-A:18.|||Source. 2019, 280:1, eff. July 19, 2019.|
NH Rev Stat § 78-E:9 (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:9 - Supplement to RSA 78-D.

    78-E:9 Supplement to RSA 78-D. –||The protections for New Hampshire remote sellers provided by this chapter are intended to supplement, and not replace or supplant, protections provided to retailers under RSA 78-D. Therefore, in any situation where a provision of this chapter conflicts with the provisions of RSA 78-D, the provision that provides greater protection from sales and use tax collection liabilities to a New Hampshire remote seller or retailer, as that term is defined in RSA 78-D, shall control.|||Source. 2019, 280:1, eff. July 19, 2019.|
NH Rev Stat § 78-E:10 (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:10 - Annual reports.

    78-E:10 Annual reports. –||On or before November 1 of each year, the department of justice shall report on the status of implementation of the provisions of RSA 78-E along with any recommendations for proposed legislation to the president of the senate, the speaker of the house of representatives, the chairs of the senate and house committees on ways and means, the senate clerk, the house clerk, the governor, and the state library.|||Source. 2019, 280:1, eff. July 19, 2019.|
NH Rev Stat § 78-E:11 (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:11 - Repealed by 2019, 280:2, eff. Nov. 1, 2020.

    78-E:11 Repealed by 2019, 280:2, eff. Nov. 1, 2020. –|
NH Rev Stat § 78-E:12 (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:12 - Severability.

    78-E:12 Severability. –||If any provision of this chapter or the application thereof to any agency, person, or circumstances is held invalid, the invalidity does not affect other provisions or applications of the chapter which can be given effect without the invalid provisions or applications, and to this end the provisions of this chapter are severable.|||Source. 2019, 280:1, eff. July 19, 2019.|
NH Rev Stat § 79:2 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79 - Forest Conservation and Taxation|Section 79:2 - Release From Taxes.

    79:2 Release From Taxes. –||All growing wood and timber except fruit trees, sugar orchards, nursery stock, Christmas trees, and trees maintained only for shade or ornamental purposes or for genetically-engineered short rotation tree fiber, shall be released from the general property tax, but the land on which such growing wood and timber stands shall be assessed. Fruit trees, nursery stock, Christmas trees, trees maintained only for shade or ornamental purposes or for genetically-engineered short rotation tree fiber, and trees harvested from sugar orchards for the purpose of enhancing maple sap production, shall not be subject to the yield tax under RSA 79:3.|||Source. 1949, 295:2, par. 2. 1951, 12:1. RSA 79:2. 1955, 287:1, par. 2. 1985, 275:19. 1997, 250:3. 2002, 154:3, eff. July 14, 2002.|
NH Rev Stat § 79:3 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79 - Forest Conservation and Taxation|Section 79:3 - Normal Yield Tax.

    79:3 Normal Yield Tax. –||A normal yield tax at the rate of 10 percent on the stumpage value at the time of cutting shall be assessed by the assessing officials within 30 days after receipt of a report of wood or timber cut is filed with said officials in the town in which said operation took place. Interest as provided in RSA 79:4-a shall be charged 30 days after the bills are mailed by the tax collector, on any tax which is due and payable and which remains unpaid.|||Source. 1949, 295:2, par. 3. RSA 79:3. 1955, 287:1, par. 3. 1959, 277:1. 1963, 316:2. 1971, 343:1. 1975, 380:2. 1979, 184:1, eff. Aug. 5, 1979.|
NH Rev Stat § 79:3-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79 - Forest Conservation and Taxation|Section 79:3-a - Land Ownership.

    79:3-a Land Ownership. –||I. Until an owner has furnished a bond or other security to the town, no owner shall cut or cause to be cut growing wood and timber if such owner:||(a) Does not own land in the town where he intends to cut.||(b) Ceases to own land in the town where he is cutting after filing an intent to cut.||II. An owner who ceases to own land in the town where he is cutting after filing an intent to cut, shall notify the assessing officials, in writing, of the change in ownership within 15 days of such change. An owner who neglects to notify the assessing officials shall be guilty of a misdemeanor.||III. [Repealed.]|||Source. 1969, 457:1. 1975, 380:3. 1985, 275:3. 1991, 167:31. 2003, 138:1, 6, eff. Jan. 1, 2004.|
NH Rev Stat § 79:3-b (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79 - Forest Conservation and Taxation|Section 79:3-b - Waiver of Yield Tax by Municipality in Certain Cases.

    79:3-b Waiver of Yield Tax by Municipality in Certain Cases. –||When timber harvesting is conducted on land owned by, and located in, a municipality, the municipality may waive the yield tax, but shall report the location, species, and volume of wood and timber cut to the commissioner of revenue administration, who shall send one copy of the report to the division of forests and lands of the department of natural and cultural resources.|||Source. 2018, 182:1, eff. Sept. 1, 2018.|
NH Rev Stat § 79:4 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79 - Forest Conservation and Taxation|Section 79:4 - Repealed by 1985, 275:18, II, eff. April 1, 1986.

    79:4 Repealed by 1985, 275:18, II, eff. April 1, 1986. –|
NH Rev Stat § 79:4-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79 - Forest Conservation and Taxation|Section 79:4-a - Unpaid Taxes.

    79:4-a Unpaid Taxes. –||The taxes which are not paid when due pursuant to RSA 79:3 shall bear interest at the rate of 18 percent per year computed from the due date. Interest and penalties on the tax shall be collected by the tax collector and deposited in the general fund of the town. In addition to the interest due, a penalty for failure to pay may be assessed against the owner as provided in RSA 21-J:33.|||Source. 1977, 260:1. 1981, 465:18. 1985, 275:4, eff. April 1, 1986.|
NH Rev Stat § 79:5 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79 - Forest Conservation and Taxation|Section 79:5 - General Tax; Credits in Certain Cases.

    79:5 General Tax;  Credits in Certain Cases. –||Whenever it shall appear to the assessing officials that a town or city is unreasonably deprived of revenue because of the failure of an owner to cut standing 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 wood or timber is taxed under the provision of this section, such taxes shall be a credit against any yield tax later imposed.|||Source. 1949, 295:2, par. 4. RSA 79:5. 1955, 287:1, par. 5. 1985, 275:5, eff. April 1, 1986.|
NH Rev Stat § 79:6 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79 - Forest Conservation and Taxation|Section 79:6 - Collection.

    79:6 Collection. –||Unless a bond or other security is required pursuant to RSA 79:10-a, all normal yield tax assessments levied under RSA 79:3 shall, on the date the cutting commences, create a lien upon the lands on account of which they are made and against the owner of record of such land. Furthermore, such liens shall continue for a period of 18 months following the date upon which the local assessing officials receive the report of cut required by RSA 79:11. All normal yield tax assessments shall be subject to statutory collection proceedings against real estate as prescribed by RSA 80.|||Source. 1949, 295:2, par. 6. 1953, 256:3. RSA 79:6. 1955, 287:1, par. 6. 1978, 40:29. 1985, 275:6; 312:2. 1991, 167:4. 1996, 164:6, eff. Aug. 2, 1996.|
NH Rev Stat § 79:7 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79 - Forest Conservation and Taxation|Section 79:7 - Repealed by 1983, 394:17, eff. Aug. 21, 1983.

    79:7 Repealed by 1983, 394:17, eff. Aug. 21, 1983. –|
NH Rev Stat § 79:7-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79 - Forest Conservation and Taxation|Section 79:7-a - Repealed by 2001, 90:3, eff. Jan. 1, 2002.

    79:7-a Repealed by 2001, 90:3, eff. Jan. 1, 2002. –|
NH Rev Stat § 79:8 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79 - Forest Conservation and Taxation|Section 79:8 - Appeal and Abatement.

    79:8 Appeal and Abatement. –||An owner may, within 90 days of notice of the tax, appeal to the assessing officials in writing for an abatement from the original assessment, but no owner shall be entitled to an abatement unless the owner has complied with the provisions of RSA 79:10 and RSA 79:11. If the assessing officials neglect or refuse to abate, an owner may, at his or her election within 6 months of notice of such tax and not afterwards, petition the superior court of the county where the operation took place, or the board of tax and land appeals. The owner shall not be subject to a fee for filing such appeal with the board of tax and land appeals. During the appeal, the board of tax and land appeals, on its own motion or by request of the owner or municipality made to the board of tax and land appeals, shall have the discretion to call upon the department of revenue administration and the division of forests and lands, department of natural and cultural resources, to provide expert testimony at no cost to the party.|||Source. 1949, 295:2, par. 7. 1953, 256:4. RSA 79:4. 1955, 287:1, par. 8. 1963, 316:4. 1973, 544:8. 1983, 394:11. 1985, 275:8. 2001, 90:1, eff. Jan. 1, 2002. 2017, 156:14, I, eff. July 1, 2017.|
NH Rev Stat § 79:9 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79 - Forest Conservation and Taxation|Section 79:9 - Repealed by 1983, 394:17, eff. Aug. 21, 1983.

    79:9 Repealed by 1983, 394:17, eff. Aug. 21, 1983. –|
NH Rev Stat § 79:9-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79 - Forest Conservation and Taxation|Section 79:9-a - Repealed by 2001, 90:3, II, eff. Jan. 1, 2002.

    79:9-a Repealed by 2001, 90:3, II, eff. Jan. 1, 2002. –|
NH Rev Stat § 79:10-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79 - Forest Conservation and Taxation|Section 79:10-a - Bond Required.

    79:10-a Bond Required. –||I. The assessing officials shall, within 30 days of the receipt of the notice of intent to cut pursuant to RSA 79:10, or within 15 days of written notification of a change in ownership from the owner pursuant to RSA 79:3-a, II, notify in writing the owner filing such notice of the amount and conditions of any bond or other security which they deem necessary to secure the payment of the yield tax due from the operation described in the notice of intent to cut.||II. No owner required to furnish bond or other security in accordance with RSA 79:3-a shall commence to cut or continue to cut until such owner has posted the bond or other security. No owner who owns land in the town where the owner intends to cut shall be required to post a bond or other security as a condition to cut, unless the owner is delinquent on town timber taxes or property taxes.||III. Any owner who commences a cutting operation or who continues a cutting operation without first furnishing a bond or other securities as deemed necessary by the assessing officials shall be guilty of a misdemeanor.|||Source. 1971, 343:3. 1975, 380:7, 11. 1985, 275:11. 1991, 167:5. 1992, 181:1. 1996, 164:8. 1998, 156:1. 2003, 138:3, eff. Jan. 1, 2004.|
NH Rev Stat § 79:10-b (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79 - Forest Conservation and Taxation|Section 79:10-b - Repealed by 1985, 275:18, III, eff. April 1, 1986.

    79:10-b Repealed by 1985, 275:18, III, eff. April 1, 1986. –|
NH Rev Stat § 79:11 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79 - Forest Conservation and Taxation|Section 79:11 - Report.

    79:11 Report. –||I. Every owner who has filed a notice of intent to cut as provided in RSA 79:10 shall make under the penalties of perjury and file with the assessing officials a report of all wood and timber cut within 60 days after completion of an operation. The report shall be upon a form provided by the commissioner of revenue administration, with 2 copies to be sent to him. The report shall state if no growing wood and timber was cut on an operation for which a notice of intent to cut was filed. The assessing officials may require that a report of cut be filed immediately upon the completion or termination of the cutting referred to in a notice of intent to cut. Reports of cut shall contain the name, residence of the owner, volume of wood and timber cut by species or species group and primary products, and such other information as may be necessary to enable the assessing officials to locate, identify, verify and determine the full amount and true stumpage value of all wood and timber cut on the operation for which the report is filed. In addition, the person who did the cutting or the person responsible for the cutting must sign and verify the volumes of wood and timber reported to have been cut by the owner. The commissioner of revenue administration shall send one copy of the report of cut to the division of forests and lands of the department of natural and cultural resources. A report of wood and timber severed covering operations still in progress through March 31 of any year shall be filed not later than May 15 of said year for all wood and timber severed during the tax year up to and including March 31.||II. Notwithstanding the provisions of paragraph I, any owner who has commenced cutting operations under a valid notice of intent to cut prior to April 1, which notice has been extended to June 30 under provisions contained in RSA 79:10, II, shall be required to file the report of cut as required in paragraph I of this section within 60 days of the completion of the operation or by August 15, whichever occurs first.|||Source. 1949, 295:2, par. 9. 1951, 12:3. 1953, 256:6. RSA 79:10. 1955, 287:1, par. 11. 1959, 277:3. 1961, 111:2. 1963, 316:6. 1971, 343:4. 1973, 530:5; 544:8. 1975, 380:8. 1985, 275:12. 1991, 163:33. 1992, 181:2. 1993, 13:2. 2004, 81:2, eff. Jan. 1, 2005. 2017, 156:14, I, eff. July 1, 2017.|
NH Rev Stat § 79:11-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79 - Forest Conservation and Taxation|Section 79:11-a - Special Assessment.

    79:11-a Special Assessment. –||Whenever it shall appear to the assessing officials that an owner has completed or terminated a cutting operation and the collection of the tax thereon may be placed in jeopardy, they may require that a report of cut be filed immediately with the assessing officials as agents for the commissioner of revenue administration for such operation and make a special assessment of the yield tax against the owner to whom such tax should be assessed and commit a warrant to the tax collector for the same. In any case where the report of cut is not filed within 24 hours of the request for the report, the assessing officials may make a special assessment of the yield tax basing the assessment on such evidence as is available to them. The collector upon receipt of the warrant shall make demand for payment of such tax and may use any provisions of law to collect the tax committed to him in such warrant. In a case where an owner has terminated or completed an operation at least 30 days prior to April 1 of any year, he may, after filing the report of cut as required by RSA 79:11, request that the assessing officials make a special assessment of the yield tax against the owner of the wood and timber severed on such operation. In such cases the assessing officials shall make such special assessment of the yield tax and commit a warrant to the collector for the same and the collector shall proceed in the collection of the same.|||Source. 1959, 277:4. 1963, 316:7. 1973, 544:8. 1985, 275:13. 1991, 167:6, eff. July 26, 1991.|
NH Rev Stat § 79:12 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79 - Forest Conservation and Taxation|Section 79:12 - Doomage.

    79:12 Doomage. –||If an owner neglects or fails to file a report of cut pursuant to RSA 79:11, unless the time is extended by the assessing officials because of accident, mistake or misfortune to a date not later than the following June 1, or willfully makes any false statement in a notice of intent to cut, or a report of cut, or willfully files a report of cut that does not contain a true and correct statement of the amount of wood or timber cut, or has willfully omitted to give any information required by a report of cut, the assessing officials shall ascertain, in such way as they may be able, and as nearly as practicable, the volume and stumpage value of the wood and timber for which such owner is taxable, and shall assess to such owner, by way of doomage 2 times as much as such wood and timber would have been taxed had such report been seasonably filed and truly reported. Such doomage shall be collected by the tax collector in the usual manner and paid over to the town treasurer for use of the town.|||Source. 1955, 287:1, par. 12. 1971, 343:5. 1975, 380:9. 2004, 81:3, eff. Jan. 1, 2005.|
NH Rev Stat § 79:13 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79 - Forest Conservation and Taxation|Section 79:13 - Disposition of the Normal Yield Tax.

    79:13 Disposition of the Normal Yield Tax. –||The normal yield tax collected under RSA 79:3 shall be paid by the tax collectors of cities and towns into their respective treasuries for the general use of the city or town.|||Source. 1949, 295:2, par. 11. 1953, 256:7. RSA 79:13. 1955, 287:1, par. 13. 1975, 457:2, eff. April 1, 1980.|