reglab/housing_qa huggingface dataset:
NH Rev Stat § 78-A:8-b (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-A - Tax on Meals and Rooms|Section 78-A:8-b - Surety Bonds.

    78-A:8-b Surety Bonds. –||I. When the commissioner or her or his designee, in her or his discretion, deems it necessary to protect the revenues to be obtained under this chapter, she or he may require any operator required to collect the tax imposed by RSA 78-A:6 to file a bond issued by a surety company authorized by the New Hampshire insurance department to do business in this state, in an amount fixed by the commissioner or her or his designee, to secure the payment of any tax, interest or penalties due, or which may become due. Surety bonds may be required in situations such as, but not limited to, failure to file returns, failure to make payments with returns at the time required by law, tender by an operator of checks returned for insufficient funds, failure to pay interest and penalties assessed, operators who are itinerant, transient, or temporary, and any other situation which, in the discretion of the commissioner or her or his designee, renders the collection of the tax in jeopardy. If the commissioner or the commissioner's designee requires an operator to file a surety bond with the department, the operator shall file such bond within 10 days.||I-a. [Repealed.]||II. The surety on such bond shall be discharged from the liability accruing on the bond after the expiration of 60 days from the date on which the surety shall have lodged with the department a written request to be so discharged; but such request shall not discharge such surety from any liability already accrued or which shall accrue before the expiration of said 60-day period. The duration of surety bonds shall be for one year only, unless the requirement is canceled or revised by the commissioner or his designee before the expiration of the one-year period.||III. In lieu of a bond, cash in an amount prescribed by the commissioner or her or his designee may be deposited with the state treasurer who may, at any time, upon instructions from the commissioner or her or his designee and without notice to the depositor, apply the cash deposited to any tax or interest or penalties due. Cash deposited in lieu of a surety bond shall not earn interest.||IV. Failure to comply with the provisions of this section may result in the revocation, suspension, or denial of the operator's license, as provided in RSA 78-A:5, I.|||Source. 1983, 439:3. 2009, 144:269. 2010, 58:1, eff. May 18, 2010; 187:1, eff. Aug. 20, 2010. 2012, 73:6, eff. May 23, 2012. 2019, 304:9, eff. Jan. 1, 2020.|
NH Rev Stat § 78-A:9 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-A - Tax on Meals and Rooms|Section 78-A:9 - Returns; Special, Optional, and Extensions.

    78-A:9 Returns;  Special, Optional, and Extensions. –||I. If the department believes special action is necessary when the collection of the tax may be in jeopardy, it may require an operator to file returns and pay taxes under this chapter at any time and from time to time.||II. Upon written request and for good cause shown:||(a) The department may authorize an operator whose books and records are not kept on a calendar month basis to file returns at times other than those specified in RSA 78-A:8.||(b) The department may authorize seasonal businesses to file fewer than 12 monthly returns.||(c) The department may extend the time for filing any return required by the chapter.|||Source. 1967, 213:1. 1969, 287:17. 1975, 439:25. 1983, 469:66, eff. Sept. 30, 1983.|
NH Rev Stat § 78-A:10 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-A - Tax on Meals and Rooms|Section 78-A:10 - Repealed by 1991, 163:43, XIX, eff. May 27, 1991.

    78-A:10 Repealed by 1991, 163:43, XIX, eff. May 27, 1991. –|
NH Rev Stat § 78-A:10-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-A - Tax on Meals and Rooms|Section 78-A:10-a - Repealed by 1991, 163:43, XX, eff. May 27, 1991.

    78-A:10-a Repealed by 1991, 163:43, XX, eff. May 27, 1991. –|
NH Rev Stat § 78-A:11 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-A - Tax on Meals and Rooms|Section 78-A:11 - Assessment of Additional Tax.

    78-A:11 Assessment of Additional Tax. –||I. If any operator fails to make a return as required by this chapter, the department may make an estimate of the tax liability of the operator from any information it may obtain, and according to such estimate so made by the department, may assess the taxes, interest, and penalty due the state from the operator, may give notice of the assessment to the operator, and may make demand upon him for payment.||I-a. If a rental facilitator required to collect and remit a tax under this chapter fails to make a return, no assessment shall be made except against the rental facilitator.||I-b. If a room facilitator required to collect and pay a tax under this chapter fails to make a return, no assessment shall be made except against the room facilitator.||II. After a return is filed under this chapter, the department shall examine the return and may make such further audits or investigation as it considers necessary. If it determines that there is a deficiency with respect to the payment of any tax due under this chapter, it shall assess the taxes and interest due the state, give notice of the assessment to the person liable and make demand upon him for payment.||III. If the department finds that an operator liable for a tax designs to leave the state, or to remove his property from the state, or to conceal himself or his property, or to discontinue business, or to do any other act tending to prejudice or to render wholly or partially ineffective proceedings to collect the tax, unless proceedings be brought without delay, the department may immediately assess the tax, interest and penalties due the state and give notice of the assessment and the finding to the operator liable, together with a demand for immediate report or immediate payment, or both, of the tax declared to be in jeopardy, including interest and penalties. The department may make the estimate of the tax liability from any information it may obtain. The assessment is presumed to be correct, the burden of showing otherwise being on the operator. The tax, interest and penalties shall become due and payable at the time the demand for payment is made. The attorney general may at the same time, without delay, bring suit for the collection of the tax.|||Source. 1967, 213:1. 1969, 287:19-21. 1975, 439:9, 25. 1983, 439:4. 1991, 163:26, eff. May 27, 1991. 2021, 160:8, eff. Oct. 1, 2021.|
NH Rev Stat § 78-A:12 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-A - Tax on Meals and Rooms|Section 78-A:12 - Repealed by 1991, 163:43, XXI, eff. May 27, 1991.

    78-A:12 Repealed by 1991, 163:43, XXI, eff. May 27, 1991. –|
NH Rev Stat § 78-A:13 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-A - Tax on Meals and Rooms|Section 78-A:13 - Appeals.

    78-A:13 Appeals. –||I. [Repealed.]||II. Upon the filing of an appeal, the board of tax and land appeals or the court, as the case may be, shall issue a summons requiring the commissioner to file with the court a certified copy of the record in the proceeding together with such of the evidence introduced before or considered by the commissioner as may be specified by any party in interest as well as such other evidence, so introduced and considered, as the commissioner wishes to specify, together with the originals or copies of all exhibits introduced in evidence before the commissioner.||III. The board of tax and land appeals or the court shall take from the appellant a bond or recognizance to the state, with surety, to prosecute the appeal to completion and to comply with the orders and decrees of a court in the premises. The board or court may also require the appellant to provide a bond running to the state with surety in a sum fixed by the court conditioned upon the payment of taxes found to be due and to become due during the pendency of the appeal. Such appeals shall be preferred cases for hearing on the docket of the board or the court. The board or the court may grant such relief as may be just and equitable and may order the state treasurer to pay to the aggrieved person the amount of the relief granted with interest at the rate established under RSA 21-J:28. Upon all appeals which are denied, costs may be taxed against the appellant at the discretion of the board or the court; but the board or court may not tax costs against the state.|||Source. 1967, 213:1; 409:6. 1969, 287:23, 24. 1973, 544:14, VI. 1977, 574:4. 1983, 394:9. 1991, 163:43, XXII, eff. May 27, 1991. 2014, 204:3, eff. July 11, 2014.|
NH Rev Stat § 78-A:14 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-A - Tax on Meals and Rooms|Section 78-A:14 - Repealed by 1991, 163:43, XXIII, eff. May 27, 1991.

    78-A:14 Repealed by 1991, 163:43, XXIII, eff. May 27, 1991. –|
NH Rev Stat § 78-A:15 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-A - Tax on Meals and Rooms|Section 78-A:15 - Notices.

    78-A:15 Notices. –||I. Unless otherwise provided, any notice required to be given under this chapter is sufficient if a written copy of the notice is served on the person to be notified at least 10 days, or mailed to the person at least 12 days before the hearing or event of which notice is given.||II. Any notice required to be given by the department or the commissioner of revenue administration under this chapter may be served personally by any person or by sending the notice by mail to the person for whom it is intended, addressed to the person at the address given in the last report filed by him under this chapter. If no report has been filed, it is sufficient to send the notice to the address of his last known abode, or if other than an individual, to the address of the last known business address. If notice is given by mail, the mailing of the notice shall be presumptive evidence of its receipt by the person to whom it is addressed. Any time period which is determined under this chapter by the giving of notice by mail shall commence to run from the date of mailing of the notice.|||Source. 1967, 213:1. 1969, 287:25. 1973, 544:9. 1975, 439:25. 1983, 439:5, eff. July 1, 1983.|
NH Rev Stat § 78-A:16 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-A - Tax on Meals and Rooms|Section 78-A:16 - Repealed by 1991, 163:43, XXIV, eff. May 27, 1991.

    78-A:16 Repealed by 1991, 163:43, XXIV, eff. May 27, 1991. –|
NH Rev Stat § 78-A:17 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-A - Tax on Meals and Rooms|Section 78-A:17 - Repealed by 1975, 439:34, XV, eff. July 1, 1975.

    78-A:17 Repealed by 1975, 439:34, XV, eff. July 1, 1975. –|
NH Rev Stat § 78-A:18 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-A - Tax on Meals and Rooms|Section 78-A:18 - Violations.

    78-A:18 Violations. –||Any occupant or purchaser who willfully fails, neglects, or refuses to pay any tax assessed against him by this chapter is guilty of a violation.|||Source. 1967, 213:1. 1969, 287:27. 1973, 528:27; 531:18; 544:9. 1977, 347:1. 1991, 163:27, eff. May 27, 1991.|
NH Rev Stat § 78-A:19 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-A - Tax on Meals and Rooms|Section 78-A:19 - Records; Inspection.

    78-A:19 Records;  Inspection. –||The commissioner shall adopt rules, pursuant to RSA 541-A, relative to the form in which each operator shall keep the separate books and records of his business. Each operator shall keep the books and records for 3 years in such a manner to insure permanency and accessibility for inspection by the commissioner and his authorized representatives. The records shall be open for inspection by the commissioner or his authorized representative at all reasonable times. The commissioner or his authorized representative may enter in or upon any premises where sleeping accommodations are rented or taxable meals are sold to determine whether the provisions of this chapter are being obeyed, and may examine the books, papers, records, and premises of any operator for the purpose of determining whether the taxes imposed by this chapter have been fully paid.|||Source. 1967, 213:1. 1973, 544:9. 1977, 233:1. 1981, 128:25, eff. May 11, 1981.|
NH Rev Stat § 78-A:20 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-A - Tax on Meals and Rooms|Section 78-A:20 - Taxes as Personal Debt to State.

    78-A:20 Taxes as Personal Debt to State. –||I. All taxes required to be paid by operators, and all increases, interest, and penalty on the taxes, become from the time due and payable to the commissioner of revenue administration a personal debt from the operator liable to pay them to the state to be recovered in an action of debt.||II. An action may be brought by the attorney general at the instance of the commissioner of revenue administration in the name of the state to recover the amount of taxes, penalties, and interest due from the operator, if the action is brought within 3 years after the taxes, penalties, and interest are due. The action is returnable in the county where the operator resides if he is a resident of the state; and if a nonresident, the action is returnable to the county of Merrimack. The limitation of 3 years in this section does not apply to a suit to collect taxes, penalties, interest, and costs when the operator filed a fraudulent return or failed to file a return when the return was due.|||Source. 1967, 213:1; 409:7. 1973, 544:9, Sept. 1, 1973.|
NH Rev Stat § 78-A:21 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-A - Tax on Meals and Rooms|Section 78-A:21 - Taxes as Property Lien.

    78-A:21 Taxes as Property Lien. –||If any operator required to collect and transmit a tax under this chapter neglects or refuses to pay the tax after demand, the amount, together with all penalties and interest provided for in this chapter and together with any costs that may accrue in addition to the tax becomes a lien in favor of the state upon all property and rights to property whether real or personal belonging to the operator. The lien arises at the time demand is made by the commissioner and continues until the liability for the sum, with interest and costs, is satisfied or becomes unenforceable. Certificates of release of such lien shall be given by the commissioner on the satisfaction of the lien. For the purposes of this section, operator in the case of corporations includes the president, treasurer, or any other person in a managerial capacity of said corporation. Operator, in the case of a limited liability company, includes members and any other person in a managerial capacity of the limited liability company. No lien against real property under this section shall be effective until it is recorded at the registry of deeds for the county in which the real property lies.|||Source. 1967, 213:1. 1969, 449:2. 1973, 544:9. 1978, 40:28. 1995, 45:4, eff. July 2, 1995.|
NH Rev Stat § 78-A:22 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-A - Tax on Meals and Rooms|Section 78-A:22 - Repealed by 1991, 163:43, XXV, eff. May 27, 1991.

    78-A:22 Repealed by 1991, 163:43, XXV, eff. May 27, 1991. –|
NH Rev Stat § 78-A:23 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-A - Tax on Meals and Rooms|Section 78-A:23 - Repealed by 1983, 469:52, II, eff. July 1, 1983.

    78-A:23 Repealed by 1983, 469:52, II, eff. July 1, 1983. –|
NH Rev Stat § 78-A:24 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-A - Tax on Meals and Rooms|Section 78-A:24 - Expenses.

    78-A:24 Expenses. –||Expenses under this chapter are a charge upon the tax collected. Until taxes are received, the state treasurer shall pay the expenses out of the general funds and he shall reimburse the general funds when taxes are collected.|||Source. 1967, 213:1, eff. July 7, 1967.|
NH Rev Stat § 78-A:25 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-A - Tax on Meals and Rooms|Section 78-A:25 - Population Figures.

    78-A:25 Population Figures. –||I. The office of planning and development is hereby directed to estimate annually the resident population for all cities and towns of the state as of July 1 of the preceding year and shall certify the same to the state treasurer on or before August 19 of each year.||II. For this section only the definition of resident, and therefore those persons who are to be included in estimate figures, will be the same as that adopted by the United States bureau of the census.||III. On or before April 30 of each year, the office of planning and development shall notify the chief administrative officer in each community of all the data components which will be used as the basis for the estimate of population. Municipalities believing that such data components are incorrect shall file their specific objections and evidence in support thereof with the office of planning and development on or before May 30 of the same year. After due consideration of such evidence, the director of energy and planning shall determine the final components and resulting estimates.||IV. Municipalities dissatisfied with population estimates produced by the office of planning and development may, at their own expense, have a special census conducted under contract with the United States bureau of the census. The results of such a census shall serve as a basis for subsequent estimates made by the office of planning and development after said results are made available to the office of planning and development.|||Source. 1967, 409:9. 1970, 53:1. 1977, 292:1. 2003, 319:9. 2004, 257:44, eff. July 1, 2004. 2017, 156:64, eff. July 1, 2017. 2021, 91:198, eff. July 1, 2021.|
NH Rev Stat § 78-A:26 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-A - Tax on Meals and Rooms|Section 78-A:26 - Disposition of Revenue.

    78-A:26 Disposition of Revenue. –||I. Beginning on July 1, 1995, and for each fiscal year thereafter, the department shall pay over all revenue, except revenues identified in paragraphs II and III of this section, collected under this chapter to the state treasurer. On or before September 15 of each year, the department shall determine the cost of administration of this chapter for the fiscal year ending on the preceding June 30, and it shall notify the state treasurer of these costs by a report certified by them as to correctness. After deducting the cost of administration of the chapter from the total income, the state treasurer shall distribute the net income as follows:||(a) The amount necessary to provide payments of principal and interest on the bonds and notes authorized under RSA 198:15-a, II for the fiscal years ending June 30, 2009 through June 30, 2030; and ||(b) The remainder to the general fund.||II. Beginning on July 1, 1999, and for each fiscal year thereafter, the department shall pay over all revenue collected pursuant to RSA 78-A:6, II-a to the state treasurer for deposit in the education trust fund established by RSA 198:39.||III. On or before December 1, 2021 and each December 1 thereafter, 30 percent of the net income determined under the introductory paragraph of paragraph I of the most recent fiscal year, after deductions for the cost of administration and revenues deposited in the education trust fund pursuant to paragraph II, shall be deposited into the meals and rooms municipal revenue fund for distribution to the unincorporated towns, unorganized places, towns, and cities. The amount to be distributed to each such town, place, or city shall be determined by multiplying the total amount to be distributed by a fraction, the numerator of which shall be the population of the unincorporated town, unorganized place, town, or city and the denominator of which shall be the population of the state. The population figures shall be based on the latest resident population figures furnished by the office of planning and development.||IV. There is hereby established in the treasury the meals and rooms municipal revenue fund. Any money deposited into the meals and rooms municipal revenue fund shall be nonlapsing and continually appropriated to the state treasurer for distribution to the unincorporated towns, unorganized places, towns, and cities pursuant to paragraph III.|||Source. 1993, 352:1. 1999, 17:30, 31. 2003, 319:9. 2004, 257:44. 2009, 144:6, eff. June 30, 2009. 2013, 144:70, eff. July 1, 2013. 2014, 76:2, eff. July 26, 2014; 109:1, eff. June 11, 2014. 2017, 156:64, eff. July 1, 2017. 2019, 346:79, eff. July 1, 2019. 2021, 91:112, 198, eff. July 1, 2021.|
NH Rev Stat § 78-B:1 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-B - Tax on Transfer of Real Property|Section 78-B:1 - Transfer Tax.

    78-B:1 Transfer Tax. –||I. (a) A tax is imposed upon the sale, granting and transfer of real estate and any interest therein including transfers by operation of law. Each sale, grant and transfer of real estate, and each sale, grant and transfer of an interest in real estate shall be presumed taxable unless it is specifically exempt from taxation under RSA 78-B:2.||(b) The rate of the tax is $.75 per $100, or fractional part thereof, of the price or consideration for such sale, grant, or transfer; except that where the price or consideration is $4,000 or less there shall be a minimum tax of $20. The tax imposed shall be computed to the nearest whole dollar.||II. [Repealed.]||III. This section shall be construed in all respects so as to meet all constitutional requirements. If any provision or clause of this section is held invalid, such invalidity shall not affect other provisions of the section.||IV. For the purposes of this chapter, manufactured housing, as defined by RSA 674:31, shall be deemed real estate at such time as it is placed on a site and tied into required utilities.|||Source. 1967, 320:1. 1969, 48:1. 1972, 53:1. 1977, 495:1; 600:75. 1983, 230:7. 1989, 197:1; 416:1, 3. 1991, 362:2. 1999, 17:32, 33, eff. July 1, 1999.|
NH Rev Stat § 78-B:3 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-B - Tax on Transfer of Real Property|Section 78-B:3 - Evidence of Payment.

    78-B:3 Evidence of Payment. –||The payment of the tax imposed by this chapter shall be evidenced by indicia of tax paid as approved by the commissioner of revenue administration attached to the instrument in writing by which any real estate or any interest in real estate is sold, granted, assigned, transferred or otherwise conveyed to or vested in the purchaser, or grantee, or in any other person by the purchaser's or grantee's direction.|||Source. 1967, 320:1. 1973, 544:8, eff. Sept. 1, 1973. 2018, 171:1, eff. July 1, 2018.|
NH Rev Stat § 78-B:5 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-B - Tax on Transfer of Real Property|Section 78-B:5 - Indicia of Tax Paid.

    78-B:5 Indicia of Tax Paid. –||The commissioner of revenue administration shall determine and prescribe the size, shape and design of the indicia of tax paid and shall approve the use of any machine or mechanical device used to produce indicia of payment of the tax imposed by this chapter. Evidence of payment of the tax imposed by this chapter shall be affixed by the registry of deeds in each county, and at such other places as the commissioner shall determine.|||Source. 1967, 320:1. 1973, 544:11, XIX. 1975, 439:10, eff. July 1, 1975. 2018, 171:3, eff. July 1, 2018.|
NH Rev Stat § 78-B:6 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78-B - Tax on Transfer of Real Property|Section 78-B:6 - Recording.

    78-B:6 Recording. –||The indicia of payment of the tax imposed by this chapter shall be attached to the deed, assignment or other instrument in writing before recording the same unless the instrument bears a statement that the transaction is not subject to the tax imposed by this chapter.|||Source. 1967, 320:1, eff. Jan. 2, 1968. 2018, 171:3, eff. July 1, 2018.|