reglab/statecodes huggingface dataset:
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:81 - Executing Real Estate Tax Lien.

80:81 Executing Real Estate Tax Lien. –
I. Each tax collector shall receive the following fees in connection with the execution of the real estate tax lien to be charged as costs for the services listed below, except as otherwise noted:
(a) For notice of the impending tax lien against a delinquent taxpayer covering all unpaid taxes listed under his name, $10.
(b) For each parcel listed of the impending tax lien, $2.
(c) For executing the real estate tax lien against each delinquent taxpayer, $10.
(d) For executing the real estate tax lien against each parcel, $2.
(e) For notice to the register of deeds of redemption or discharge of the lien after execution, $2 plus the fees advanced and paid to the register of deeds.
(f) For each deed made, recorded and delivered to the lienholder, $10 plus the recording fees, both to be paid by the lienholder.
(g) For each notice to the register of deeds of payment of tax subsequent to execution of the tax lien, $2 plus the fees advanced and paid to the register of deeds.
II. Collectors shall also be allowed to charge for postage, fees of notaries or justices of the peace incident to making returns to the registry of deeds, and for the cost of printed forms and stationery and for other necessary and actual expenses incurred. These expenses shall be totalled and divided pro rata among the delinquent taxpayers when real estate is subject to the execution of a tax lien.
Source.
1987, 322:1, eff. Jan. 1, 1988.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:82 - Register of Deeds.

80:82 Register of Deeds. –
I. The register of deeds shall be paid by the collector of taxes the following fees:
(a) For recording and indexing a report of execution of tax lien, each parcel, $2.
(b) For recording and indexing a report of redemption or discharge of lien, each parcel, $2.
(c) For recording and indexing a report of subsequent tax payment, each parcel, $2.
II. The collector of taxes shall be reimbursed for the fees advanced to the register by the person redeeming the real estate after the real estate was made subject to the execution of the real estate tax lien process, or requesting the discharge of the tax lien.
III. The register of deeds may make such charge as he deems reasonable and proper for searching the records and reporting mortgage encumbrances at the request of the real estate lienholder; however, this shall not be considered a mandatory duty of the register of deeds.
Source.
1987, 322:1, eff. Jan. 1, 1988.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:83 - Exception.

80:83 Exception. –
The provisions of RSA 80:55, relative to timely mailing, shall not apply to payment or remittance as a result of execution of tax liens or tax lien redemptions or payment of subsequent taxes thereon.
Source.
1987, 322:1, eff. Jan. 1, 1988.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:84 - Amendments of Inventories and Tax Lists.

80:84 Amendments of Inventories and Tax Lists. –
Inventories and tax lists already delivered to tax collectors shall be amended by selectmen or assessors to the extent of correcting errors or perfecting the description of certain property therein listed, upon application made to them by the tax collector prior to notice of the impending execution of the real estate tax lien in accordance with the provisions of RSA 80:60. Notice of such amendment to the inventory shall be sent by the selectmen or assessors, in writing and by registered mail, prior to the notice of the impending execution of the real estate tax lien by the tax collector but not more than 30 days prior to the notice, to the last known address of the owner or of the persons taxed.
Source.
1987, 322:1, eff. Jan. 1, 1988.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:85 - Lien Procedure; Land Use Change Tax.

80:85 Lien Procedure;  Land Use Change Tax. –
All land use change tax assessments levied under RSA 79-A:7 shall, on the date of the change in use, create a lien upon the lands on account of which they are made and against the owner of record of the said land. Furthermore, such liens shall continue for a period of 24 months following the date upon which the local assessing officials receive written notice of the change in use from the landowner or his agent, or the date upon which the local assessing officials actually discover that the land use change tax is due and payable, and such assessment shall be subject to the real estate tax lien procedure by the tax collector prescribed by RSA 80:59.
Source.
1987, 322:1. 1991, 281:23, eff. Aug. 17, 1991. 2012, 104:2, eff. July 28, 2012.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:86 - Tax Lien on Real Estate.

80:86 Tax Lien on Real Estate. –
Real estate of every kind levied upon under RSA 85 shall be subject to the real estate tax lien procedure, and the owner of such real estate shall have the right to redeem the real estate.
Source.
1987, 322:1, eff. Jan. 1, 1988.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:87 - Procedure for Adoption.

80:87 Procedure for Adoption. –
I. Any town or city may adopt the provisions of RSA 80:58-86 for a real estate tax lien procedure in the following manner:
(a) In a town, the question shall be placed on the warrant of a special or annual town meeting under the procedures set out in RSA 39:3, and shall be voted on by ballot. In a city, the legislative body may consider and act upon the question in accordance with their normal procedures for passage of resolutions, ordinances and other legislation. The legislative body of a city may vote to place the question on the official ballot for any regular municipal election, or, in the alternative, shall place the question on the official ballot for any regular municipal election upon submission to the legislative body of a petition signed by 5 percent of the registered voters.
(b) The selectmen or city council shall hold a public hearing on the question at least 15 days but not more than 30 days before the question is to be voted on. Notice of the hearing shall be posted in at least 2 public places in the municipality and published in a newspaper of general circulation at least 7 days before the hearing.
(c) The wording of the question shall be: "Shall we adopt the provisions of RSA 80:58-86 for a real estate tax lien procedure? These statutes provide that tax sales to private individuals for nonpayment of property taxes on real estate are replaced with a real estate tax lien procedure under which only a municipality or county where the property is located or the state may acquire a tax lien against land and buildings for unpaid taxes."
II. If a majority of those voting on the question vote "Yes", RSA 80:58-86 shall apply within the town or city on the date set by the town selectmen or city council; provided, however, that upon adoption the provisions of RSA 80:58-86 shall in no event apply earlier than January 1, 1988, and no later than the next January 1 following approval of the question.
III. If RSA 80:58-86 are adopted by a town or city, the provisions of RSA 80 relative to tax sales shall not apply to that municipality.
IV. If the question is not approved, the provisions of RSA 80 relative to tax sales for nonpayment of property taxes shall remain in effect.
V. (a) Any town or city which has adopted RSA 80:58-86 may consider rescinding its action in the manner described in RSA 80:87, I(a) and (b). The wording of the question shall be the same as set out in RSA 80:87, I(c), except the word "adopt" shall be changed to "rescind."
(b) If a majority of those voting on the question vote "Yes", then as of the next January 1, RSA 80:58-86 shall not apply within the town or city. As of the same date, the provisions of RSA 80 relative to tax sales for nonpayment of property taxes shall apply.
Source.
1987, 322:1, eff. Jan. 1, 1988.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:88 - Distribution of Proceeds From the Sale of Tax-Deeded Property.

80:88 Distribution of Proceeds From the Sale of Tax-Deeded Property. –
I. Notwithstanding any other provision of law, for any sale by a municipality of property which is acquired by tax deed on or after the effective date of this section, the municipality's recovery of proceeds from the sale shall be limited to back taxes, interest, costs and penalty, as defined in RSA 80:90.
II. If there are excess proceeds over and above the amount of municipal recovery permitted under paragraph I:
(a) Within 60 days of settlement by the purchaser or purchasers of the property sold, the municipality shall file a bill of interpleader with the superior court for the county in which the property is located, naming the former owner or owners, and all persons having a recorded interest in the property as defendants, and paying to the court all amounts over and above those entitled to be retained.
(b) The municipality shall also be entitled to retain its reasonable costs and attorneys' fees for the preparation and filing of the petition.
(c) The court shall issue such orders of notice as are necessary, and shall make such disposition of the funds as it finds appropriate, based upon ownership and lienholder interests at the time of the tax deed.
(d) The municipality shall be deemed to have a continuing interest in said funds, and in default of valid claims made by other parties, such funds shall be decreed to be the property of the municipality, free and clear of any remaining liability.
III. No bill of interpleader shall be necessary under subparagraph II(a) if, at the time of the tax deed execution, there were no record lienholders, and only one record owner or joint owners, and such former owner or owners are easily identified and located, in which case the excess proceeds shall be paid to such owner or owners.
Source.
1998, 238:2. 2007, 184:1, eff. Aug. 17, 2007.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:90 - Definitions.

80:90 Definitions. –
I. For purposes of RSA 80:88 and 80:89, the phrase "back taxes, interest, costs and penalty" shall include all of the following:
(a) All taxes assessed but unpaid as of the date of the tax deed, together with all taxes which would thereafter otherwise have been assessed against such property based on its valuation, but for its ownership by the municipality.
(b) All statutory interest actually accrued on all back taxes as of the date of the tax deed, together with all statutory interest which would otherwise thereafter have accrued on all taxes listed in subparagraph (a), but for the property's ownership by the municipality.
(c) All allowable statutory fees charged for notice and recording in connection with the tax collection process.
(d) All legal costs incurred by the municipality in connection with the property, including those connected with the municipality's sale or the former owner's repurchase.
(e) All incidental and consequential costs as are reasonably incurred or estimated to be incurred by the municipality in connection with its ownership and disposition of the property, including but not limited to insurance, maintenance, repairs or improvements, and marketing expenses.
(f) An additional penalty equal in amount to 10 percent of the assessed value of the property as of the date of the tax deed, adjusted by the equalization ratio for the year of the assessment.
II. For purposes of RSA 80:88 and 80:89, "former owner" shall mean any person in whom title to the property, or partial interest therein, was vested at the time of the tax deed, and shall include any heir, successor, or assign of any former owner, provided, however, that any person to whom a former owner has attempted to convey or assign any interest, lien, or expectancy in the property subsequent to the date of the tax deed shall not be deemed a former owner.
Source.
1998, 238:2. 2007, 42:2, eff. July 20, 2007. 2016, 37:2, eff. July 2, 2016.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 80 - Collection of Taxes › Section 80:91 - Liability and Obligations Limited.

80:91 Liability and Obligations Limited. –
With respect to actions of a municipality under RSA 80:88 and 80:89, if the municipality has complied with the provisions of this chapter it shall not have any liability whatsoever to any former owner or lienholder in connection with its management of the property or for the amount of consideration received upon disposition of the property. After the execution of a tax deed, the municipality may treat the property in all respects as the fee owner thereof, including leasing or encumbering all or any portion of the property, without any accountability to former owners, except that the proceeds of any sale must be accounted for as provided in RSA 80:88. Nothing in this chapter shall obligate a municipality to dispose of property acquired by tax deed, except as provided in RSA 80:89. Nothing in RSA 80:88 or 80:89 shall be construed to preclude a municipality from granting more favorable terms to a former owner pursuant to RSA 80:80, VI.
Source.
1998, 238:2, eff. June 25, 1998.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 81 - Taxes in Unincorporated Towns and Unorganized Places › Section 81:1 - Duties of County Commissioners.

81:1 Duties of County Commissioners. –
The commissioners of every county in which there is located an unincorporated town or unorganized place shall, for those unincorporated towns and unorganized places:
I. Annually as of April 1 assess the real and personal estate in each town or place to the owner or claimant thereof for all the taxes apportioned to such town or place.
II. List all property taxes by them assessed under their hands, with a warrant under their hands and seals. The list shall be directed to the tax collector appointed by the commissioners requiring him to collect such sums and at such times as may be therein prescribed. The provisions of RSA 41:6 relative to surety bonds and RSA 41:33 to 45 relative to collectors of taxes shall also apply to county tax collectors appointed by the commissioners for unincorporated towns and unorganized places.
III. Employ the necessary appraisal staff and indirect administrative and support personnel as they deem necessary.
Source.
1989, 266:4, eff. July 1, 1989.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 81 - Taxes in Unincorporated Towns and Unorganized Places › Section 81:2 - Apportionment, Assessment and Abatement of Taxes.

81:2 Apportionment, Assessment and Abatement of Taxes. –
Apportionment, assessment and abatement of taxes shall be in accordance with RSA 76. Collection of taxes shall be in accordance with RSA 80.
Source.
1989, 266:4, eff. July 1, 1989.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 81 - Taxes in Unincorporated Towns and Unorganized Places › Section 81:3 - Sale of Real Estate.

81:3 Sale of Real Estate. –
Whenever real estate is sold to collect taxes as provided in RSA 80 advertisements thereof shall be posted in the nearest town in the same county in which the superior court is located and be published once a week for 2 successive weeks in a newspaper having general circulation in the county where the real estate is situated. The last publication shall be at least 7 days before the date of the said sale. The sale shall be at the office of the commissioners of the county in which the real estate is situated. The provisions of RSA 80 relative to advertising, conducting and reporting tax sales shall apply except as modified in this section.
Source.
1989, 266:4, eff. July 1, 1989.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 81 - Taxes in Unincorporated Towns and Unorganized Places › Section 81:4 - Real Estate Tax Lien; Optional Procedure.

81:4 Real Estate Tax Lien;  Optional Procedure. –
The real estate of every person or corporation may be subject to the tax lien procedure by the treasurer, in case all taxes against the owner shall not be paid in full on or before December 1 next after its assessment, provided that the county has adopted the provisions of RSA 80:58-86 in accordance with RSA 80:87.
Source.
1989, 266:4, eff. July 1, 1989.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 81 - Taxes in Unincorporated Towns and Unorganized Places › Section 81:5 - Abatement of Taxes.

81:5 Abatement of Taxes. –
I. The commissioners of the county in which the real estate is situated, for good cause shown, may abate any tax, including prior years' taxes, assessed by them or by their predecessors, including any portion of interest accrued on such tax in the unincorporated towns or unorganized places; or
II. Any person aggrieved by the assessment of a tax, who has complied with the requirements of RSA 74, may, by March 1 following the date of notice of the tax under RSA 76:1-a, and not afterwards, apply in writing to the commissioners in accordance with RSA 76:16, I(b). Upon receipt of an application for abatement, the commissioners shall review the application and respond in accordance with RSA 76:16, II. If the commissioners neglect or refuse to abate, any person aggrieved, having complied with the requirements of RSA 74, may, on or before September 1 after the date of notice of tax under RSA 76:1-a, and not afterwards, file an appeal with the superior court in the county where the property is located, or with the board of tax and land appeals, upon payment of a $65 filing fee. After appropriate inquiry or hearing, the board or court, as the case may be, shall make such order thereon as justice requires.
Source.
1989, 266:4; 408:12. 1992, 285:4. 2001, 53:1, eff. Jan. 1, 2002. 2014, 175:5, eff. Sept. 9, 2014.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82 - Taxation of Railroads › Section 82:1 - Definitions.

82:1 Definitions. –
In this chapter:
I. The word "company" as used in this chapter shall apply to any enterprise, whether corporation, partnership, limited liability company, proprietorship, association, business trust, real estate trust, or other form of organization.
II. The term "express corporation or company" shall be construed to mean any corporation or company engaged in the business of transporting property as express over the lines of railroads.
III. The term "amusement railroad" means a railroad operating as a tourist, scenic, or historic operation, which provides train rides solely for one or more such purposes.
Source.
1911, 169:25. PL 69:26. RL 83:26. 2001, 234:2. 2010, 60:1, eff. July 1, 2010.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82 - Taxation of Railroads › Section 82:2 - Rate.

82:2 Rate. –
Every railroad, railway, express, and every parlor, sleeping or dining car company, or other company not a railroad company owning any cars operated for profit on any railroad in this state shall pay to the state an annual tax, as of April 1 of each year, upon the market value of its property and estate, at a rate equal as may be to the average rate of taxation at that time upon other property throughout the state.Market valuemeans the property's full and true value as defined in RSA 75:1.
Source.
1911, 169:11. PL 69:1. RL 83:1. RSA 82:2. 1983, 469:62. 1990, 9:4. 2010, 60:2, eff. July 1, 2010.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82 - Taxation of Railroads › Section 82:3 - How Determined.

82:3 How Determined. –
The department of revenue administration, in determining said average rate of taxation, shall not consider property specially taxed, savings bank deposits and polls.
Source.
1911, 169:12. PL 69:2. RL 83:2. RSA 82:3. 1973, 544:13. 1983, 318:5, eff. June 30, 1983.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82 - Taxation of Railroads › Section 82:6 - Condition of Property.

82:6 Condition of Property. –
In determining the market value of the property and estate in this state of any such company, the department of revenue administration shall make careful inquiry into the condition of all of the property and estate, whether within or without the state, in order that the market value of all that portion of the property and estate of such company within this state, and subject to taxation hereunder, may be accurately fixed and determined.
Source.
1911, 169:14. PL 69:5. RL 83:5. RSA 82:6. 1973, 544:13. 1983, 318:8. 2010, 60:3, eff. July 1, 2010.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82 - Taxation of Railroads › Section 82:7 - Evidence of Value.

82:7 Evidence of Value. –
I. The department shall evaluate all information utilizing generally accepted appraisal methods and techniques to determine the market value of the property, real and personal, in this state, of such railroad company. When only a portion of the property and estate of any such company is located within the state, the department of revenue administration, in determining the market value thereof, shall consider its proportionate value to all the property and estate of such company.
II. In the case of railroads operating on state-owned property, the trackage and real estate owned by the state shall not be used as evidence of value.
Source.
1911, 169:14. PL 69:6. RL 83:6. RSA 82:7. 1955, 255:1. 1973, 544:13. 1983, 318:9. 1999, 304:3. 2010, 60:4, eff. July 1, 2010.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82 - Taxation of Railroads › Section 82:10 - Information Filing and Penalties.

82:10 Information Filing and Penalties. –
I. (a) On or before May 1 of each year the company shall file a form, designated by the commissioner, that details the company's actual financial operating performance, including company income and all expenses, original cost, and depreciated value of all the company's assets, since the prior April 1 of the preceding year. This statement shall include such additional information as the commissioner shall require and shall be signed by an authorized representative, subject to the pains and penalties of perjury.
(b) If by May 1 the company is unable to file the form as required under subparagraph (a), the company shall request an extension from the department. Such extension shall be valid only upon written confirmation from the department, and shall not exceed 30 days per request. No more than 2 extensions shall be granted in a given tax year.
II. Taxes and estimated taxes not paid when due shall be subject to appropriate penalties and interest under RSA 21-J:32 and RSA 21-J:33.
III. Any company that fails to file a completed form as required under paragraph I on or before May 1, or by the date granted by an extension, if applicable, shall pay a penalty of one percent of the property tax for which the person is liable. In no case, however, shall the penalty be less than $250 or more than $2,500. This penalty shall be treated as incident to the tax and shall be in addition to any other penalty applicable pursuant to paragraph II.
IV. No later than 30 days subsequent to a sale or transfer of a company's property or assets, the company acquiring such property shall notify the department in writing. Such notice shall include the name and address of the company, the date of the transfer, and all the terms of transaction.
Source.
1911, 169:16. PL 69:9. RL 83:9. RSA 82:10. 1973, 544:13. 1983, 318:12. 2010, 60:5, eff. July 1, 2010.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82 - Taxation of Railroads › Section 82:10-a - Reports of Stock Ownership.

82:10-a Reports of Stock Ownership. –
The directors of each railroad corporation shall submit annually to the commissioner of revenue administration a report of the ownership of stock by the residence of the owner which shows the percentage of the total outstanding shares owned by residents of each town in the state. The reports shall be submitted by July 1, showing stock ownership as of April 1.
Source.
1981, 224:1, eff. April 1, 1981.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82 - Taxation of Railroads › Section 82:11 - Railroad Trackage.

82:11 Railroad Trackage. –
Every railroad or railway corporation or company shall, in addition, state its total trackage whether within or without the state, and its total trackage within the state.
Source.
1911, 169:16. PL 69:10. RL 83:10.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82 - Taxation of Railroads › Section 82:12 - Express and Other Lines.

82:12 Express and Other Lines. –
Every express corporation or company shall state the whole length of the lines of rail or water routes over which the company did business during the preceding year, whether within or without the state, and the whole length of such lines within the state.
Source.
1911, 169:16. PL 69:11. RL 83:11. RSA 82:12. 1990, 9:5, eff. Mar. 31, 1990.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82 - Taxation of Railroads › Section 82:13 - Other Corporations.

82:13 Other Corporations. –
Every parlor, sleeping or dining-car corporation or company, or other corporation or company, not a railroad company, owning any cars operated for profit on any railroad in the state, shall state the total number of car-miles, the number of miles traversed by its cars, taken singly, whether within or without the state during the preceding year and the total number of such car-miles during the same period within the state.
Source.
1911, 169:16. PL 69:12. RL 83:12.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82 - Taxation of Railroads › Section 82:14 - Further Information.

82:14 Further Information. –
Such corporations or companies shall also furnish to the department of revenue administration such further information and evidence as may be required by it.
Source.
1911, 169:16. PL 69:13. RL 83:13. RSA 82:14. 1973, 544:13. 1983, 318:13, eff. June 30, 1983.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82 - Taxation of Railroads › Section 82:15-a - Proportionality.

82:15-a Proportionality. –
In making its decision under the provisions of this chapter, when it shall appear to the department of revenue administration that the average rate of taxation upon other property throughout the state is, because of the undervaluation of other property, higher than it would be if such other property were appraised at its full and true value, the department shall give due consideration to the same and make such adjustment as will bring the assessment of the tax hereunder into proportion with the general level of assessments throughout the state.
Source.
1965, 13:1. 1973, 544:13. 1983, 318:15, eff. June 30, 1983.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82 - Taxation of Railroads › Section 82:16-a - Appeals.

82:16-a Appeals. –
Corporations or companies aggrieved by the determination by the commissioner relative to the tax assessed under this chapter may appeal such determination according to the procedures and subject to the time limits provided for other taxes administered by the department under RSA 21-J.
Source.
2005, 93:2, eff. July 1, 2005.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82 - Taxation of Railroads › Section 82:17 - Hearing.

82:17 Hearing. –
A taxpayer may appeal the commissioner of revenue administration's determination within 30 days by written application to the board of tax and land appeals. The board of tax and land appeals shall determine the correctness of the commissioner's action de novo.
Source.
1911, 169:18. PL 69:16. RL 83:16. 1950, part 8:18. RSA 82:17. 1973, 544:12, 13. 1975, 439:17. 1983, 318:16, eff. June 30, 1983.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82 - Taxation of Railroads › Section 82:18 - Appeal.

82:18 Appeal. –
The state or any corporation or company against whom a tax is assessed, if aggrieved by the decision of the board of tax and land appeals may appeal to the supreme court pursuant to RSA 541, as amended.
Source.
1911, 169:19. PL 69:17. RL 83:17. RSA 82:18. 1973, 544:14, VIII. 1988, 1:10, eff. April 19, 1988.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82 - Taxation of Railroads › Section 82:20 - Notice of Tax; Payments; Declaration of Estimated Tax.

82:20 Notice of Tax;  Payments;  Declaration of Estimated Tax. –
I. Based on the determination of value specified in this chapter and the rate specified in RSA 82:2, the commissioner shall assess the tax by issuing a notice to the taxpayer within 15 days of the commissioner's determination. After credit for estimated taxes paid, such net taxes shall be paid to the department within 30 days after the date of such notice.
II. At the same time payment is made as required by paragraph I, every corporation or company liable for the tax imposed under RSA 82:2 shall, in addition, file a declaration of its estimated tax for the taxable year beginning on April 1 of the following year; provided, however, that if the estimated tax is less than $200, a declaration need not be filed, and provided further that a declaration shall be filed at the end of any quarter thereafter in which the annualized estimated tax exceeds $200.
III. One quarter of the utility's estimated tax as computed under paragraph II is due and payable on April 15, June 15, September 15, and December 15 of the tax year for which the declaration of estimated taxes was filed.
IV. If the amount due under paragraph I shows an additional amount to be due, such additional amount shall be due and payable within 30 days of notification as provided in paragraph I. If the amount due under paragraph I indicates an overpayment of tax due, the commissioner shall refund or credit the overpayment to the taxpayer in accordance with the provisions of RSA 21-J:28-a.
Source.
1911, 169:22. PL 69:19. RL 83:19. 1950, 5, part 8:19. 1953, 107:2. RSA 82:20. 1973, 544:8. 1975, 439:18. 1983, 469:101. 1987, 178:1. 1991, 163:36. 2005, 93:3. 2010, 60:6, eff. July 1, 2010. 2016, 85:3, 4, eff. July 18, 2016.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82 - Taxation of Railroads › Section 82:21 - Appeal Not to Delay.

82:21 Appeal Not to Delay. –
The pendency of proceedings under RSA 82:17 and 18 shall not be a cause of delay in the payment of any tax.
Source.
1911, 169:20. PL 69:20. RL 83:20.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82 - Taxation of Railroads › Section 82:22 - Final Adjustment, Refund.

82:22 Final Adjustment, Refund. –
If upon rehearing before the board of tax and land appeals or on appeal, the proceedings result in a decision for the reduction of the tax previously assessed, the board shall certify that fact to the state treasurer and the treasurer shall refund to the taxpayer the amount of any overpayment of the tax upon any funds not otherwise appropriated. And, if upon such rehearing or appeal it shall be found that the tax against such corporation or company was less than the same should have been, the difference between the amount assessed and the amount that should have been assessed shall forthwith be paid by the corporation or company as of the date of the decision.
Source.
1911, 169:20. PL 69:21. RL 83:21. 1950, 5, part 8:20. 1953, 107:3. RSA 82:22. 1973, 544:14, IX, eff. Sept. 1, 1985.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82 - Taxation of Railroads › Section 82:23 - Interest.

82:23 Interest. –
If any tax is not paid when due, interest shall be added as prescribed in RSA 21-J:28.
Source.
1911, 169:23. PL 69:22. RL 83:22. RSA 82:23. 1981, 465:9. 1982, 42:103. 1983, 441:9. 1985, 204:16.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82 - Taxation of Railroads › Section 82:24 - Extents.

82:24 Extents. –
Upon written request of the commissioner of revenue administration, the state treasurer shall issue his extent for the sum unpaid and interest against the company or corporation in default; and all the property owned by such company or corporation on April 1 preceding shall be liable for the payment thereof.
Source.
1911, 169:23. PL 69:23. RL 83:23. 1950, 5, part 8:21. RSA 82:24. 1973, 544:8, eff. Sept. 1, 1973.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82 - Taxation of Railroads › Section 82:24-a - Taxation of Railroads.

82:24-a Taxation of Railroads. –
With regard to any railroad company or corporation, the governor and council may, after consultation with the commissioner of revenue administration, abate or accept partial payment of any taxes and/or interest or penalties unpaid for the current year and/or any prior year or years as deemed in the best interest of the state.
Source.
1973, 269:1, eff. Aug. 21, 1973.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82 - Taxation of Railroads › Section 82:25 - New Railroads.

82:25 New Railroads. –
Any portion of a railroad which has not been completed and opened for use for a period of 10 years next prior to September 15 next preceding the time when a railroad tax is to be assessed shall be exempt from taxation.
Source.
1868, 18:1. GL 62:1. 1881, 75:1. PS 64:2. PL 69:27. RL 83:27.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82 - Taxation of Railroads › Section 82:25-a - Amusement Railroads.

82:25-a Amusement Railroads. –
The property of amusement railroads shall be appraised and taxed pursuant to the provisions of RSA 72, and shall not be subject to the provisions of this chapter.
Source.
2001, 234:3, eff. Sept. 11, 2001.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82 - Taxation of Railroads › Section 82:26 - Street Railways.

82:26 Street Railways. –
Any corporation owning or operating a street railway property within this state, which is incapable under proper management of earning sufficient money to pay its operating expenses and fixed charges, including taxes and excluding interest on its indebtedness, and to provide for the necessary repairs and maintenance of its properties and adequate reserves for depreciation thereof, may be exempted from the payment of taxes to the extent and subject to the limitations of the following sections.
Source.
1919, 139:1. PL 69:28. RL 83:28.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82 - Taxation of Railroads › Section 82:27 - Petition.

82:27 Petition. –
Any such corporation may apply to the public utilities commission by written petition to determine the facts upon which such tax exemption depends and to certify such facts to the commissioner of revenue administration.
Source.
1919, 139:2. PL 69:29. RL 83:29. 1951, 203:1. RSA 82:27. 1973, 544:8, eff. Sept. 1, 1973.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82 - Taxation of Railroads › Section 82:28 - Hearing.

82:28 Hearing. –
Thereupon the public utilities commission, after such notice as it may consider proper to the commissioner of revenue administration and the attorney general, shall hear all parties desiring to be heard and shall make such further investigation, if any, as it may consider proper.
Source.
1919, 139:2. PL 69:30. RL 83:30. 1951, 203:1, eff. Sept. 1, 1951.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82 - Taxation of Railroads › Section 82:29 - Certificate.

82:29 Certificate. –
If the public utilities commission shall, on or before September 15 in any year, file with the commissioner of revenue administration a certificate that any such street railway property has failed during the preceding calendar year or later period of 12 months to earn the amounts specified in RSA 82:26, and that in the opinion of the public utilities commission such property is unable during the current calendar or fiscal year to earn such amounts, then the property and estate within the state owned or operated by such corporation in its ordinary business as a street railway shall not be taxed the same year in which such certificate shall be filed.
Source.
1919, 139:2. PL 69:31. RL 83:31. 1951, 203:1, eff. Sept. 1, 1951.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82 - Taxation of Railroads › Section 82:30 - Finding, When Made.

82:30 Finding, When Made. –
It shall be the duty of the public utilities commission to determine before September 10 the facts upon any petition filed under the provisions of this chapter prior to May 1 in the same year.
Source.
1919, 139:3. PL 69:32. RL 83:32. 1951, 203:1, eff. Sept. 1, 1951.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82 - Taxation of Railroads › Section 82:31 - Apportionment.

82:31 Apportionment. –
The commissioner of revenue administration shall annually apportion all railroad taxes paid in each fiscal year for distribution in the following manner:
I. To the towns in which any railroad is located,
1/4 of the tax paid by the railroad corporation. Each town shall receive its share according to the fraction resulting when the trackage owned by the corporation and located in the town is compared to the total trackage owned by the corporation in the state.
II. To the special railroad fund established by RSA 228:68,
1/4 of the tax paid by the railroad corporation.
III. The remainder for the use of the state.
Source.
RS 39:5. CS 41:5. GS 57:7. GL 62:7. PS 64:13. 1909, 55:1. PL 69:33. RL 83:33. 1950, 5, part 8:22. RSA 82:31. 1973, 544:8. 1997, 208:10. 1999, 304:4, eff. July 1, 1999.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82 - Taxation of Railroads › Section 82:32 - Directors' Return.

82:32 Directors' Return. –
The directors of each railroad corporation shall, on July 1 in the year 1942 and in every fifth year thereafter, make a return, under oath, to the commissioner of revenue administration showing the share of the capital of the corporation expended in each town for buildings and right-of-way.
Source.
PS 64:14. PL 69:34. RL 83:34. 1950, 5, part 8:23. RSA 82:32. 1973, 544:8. 1997, 208:11, eff. Aug. 17, 1997.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82 - Taxation of Railroads › Section 82:33 - When Distributed.

82:33 When Distributed. –
By July 30 each year, the commissioner of revenue administration shall pay to each town its proportion of each railroad tax paid during the previous fiscal year to be appropriated as other town money.
Source.
RS 39:5. CS 41:5. 1853, 1415:1. GS 57:8. GL 62:8. PS 64:15. PL 69:35. RL 83:35. RSA 82:33. 1997, 208:11, eff. Aug. 17, 1997.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82 - Taxation of Railroads › Section 82:36 - Report of Commissioner of Revenue Administration.

82:36 Report of Commissioner of Revenue Administration. –
The commissioner of revenue administration shall incorporate in his report all facts as to the total market value of the stocks and bonds and other funded or floating debt of such corporation or company and the capitalized value ascertained as herein provided, all facts relative to the total trackage of such railroad or railway corporation or company, the total number of car-miles of each parlor, sleeping or dining car corporation or company, and the total length of lines of rail or water-routes of each express corporation or company, together with such other information as it may deem proper.
Source.
1911, 169:21. PL 69:24. RL 83:24. RSA 82:36. 1973, 544:8. 1990, 9:6, eff. Mar. 31, 1990.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82 - Taxation of Railroads › Section 82:37 - Taxation of Certain Property.

82:37 Taxation of Certain Property. –
The real estate of any railroad, railway, express, and parlor, sleeping or dining car corporation or company, or other corporations or companies, not railroad companies, owning any cars operated for profit on any railroad in this state, not used in its ordinary business, shall be appraised and taxed under RSA 72.
Source.
1911, 169:24. PL 69:25. RL 83:25. RSA 82:37. 1990, 9:7, eff. Mar. 31, 1990.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82 - Taxation of Railroads › Section 82:38 - Exemption of Mount Washington Cog Railway.

82:38 Exemption of Mount Washington Cog Railway. –
The property of the Mount Washington Cog Railway shall be appraised and taxed pursuant to the provisions of RSA 72, and shall not be subject to the provisions of this chapter.
Source.
1965, 251:1, eff. April 1, 1966.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82-A - Communications Services Tax › Section 82-A:1 - Statement of Purpose.

82-A:1 Statement of Purpose. –
It is the intent of the general court to impose a tax on those who use 2-way communications services and to source mobile telecommunications services to the place of primary use. It is also the intent of the general court that Internet access service shall not be subject to the tax imposed by this chapter.
Source.
1990, 9:8. 2002, 219:1, eff. July 1, 2002. 2012, 279:4, eff. June 21, 2012. 2019, 346:252, eff. Jan. 1, 2020.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82-A - Communications Services Tax › Section 82-A:3 - Imposition of Tax; Intrastate Communications Services.

82-A:3 Imposition of Tax;  Intrastate Communications Services. –
A tax is imposed upon intrastate communications services furnished to a person in this state and purchased at retail from a retailer by such person, at the rate of 7 percent of the gross charge therefor. However, such tax is not imposed on any communications services to the extent a tax on such services may not, under the Constitution and statutes of the United States, be made the subject of taxation by the state.
Source.
1990, 9:8. 2001, 158:25. 2003, 319:39, eff. July 1, 2003.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82-A - Communications Services Tax › Section 82-A:4 - Imposition of Tax; Interstate Communications Services.

82-A:4 Imposition of Tax;  Interstate Communications Services. –
Except as provided in RSA 82-A:4-b, RSA 82-A:4-d, and RSA 82-A:4-e, a tax is imposed upon interstate communications services and private communications services furnished to a person in this state and purchased at retail from a retailer by such person, at the rate of 7 percent of the gross charge when such service purchased on a call-by call basis originates in this state and terminates outside this state or originates outside this state and terminates in this state and the service address is in this state, or when such service purchased on a basis other than a call-by-call basis is provided to a person with a place of primary use in this state or when such private communications services are apportioned to this state in accordance with RSA 82-A:4-c. Provided however, a tax is imposed upon interstate paid calling service furnished to a person in this state and purchased at retail from a retailer by such person, at the rate of 7 percent of the gross charge when the origination point of the communications signal (as first identified by either (a) the seller's telecommunications system, or (b) information received by the seller from its service provider, where the system used to transport such signals is not that of the seller) is in this state. To prevent actual multi-state taxation of communications services that are subject to taxation under this section, any taxpayer, upon proof that the taxpayer has paid a tax in another state on such services, shall be allowed a credit against the tax imposed in this section to the extent of the amount of such tax properly due and paid in such other state. However, such tax is not imposed on communications services to the extent such services may not, under the Constitution and statutes of the United States, be made the subject of taxation by the state.
Source.
1990, 9:8; 101:3. 2001, 158:26. 2002, 219:5. 2003, 319:39. 2004, 111:5, eff. July 1, 2004. 2019, 346:256, eff. Jan. 1, 2020.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82-A - Communications Services Tax › Section 82-A:4-a - Computation of Tax; Coin-Operated Telephone Service.

82-A:4-a Computation of Tax;  Coin-Operated Telephone Service. –
If the tax imposed under this chapter is for coin-operated telephone service, the tax may be computed to the nearest multiple of $.05, except that, where the tax is midway between multiples of $.05, the next higher multiple shall apply.
Source.
1997, 351:37, eff. July 1, 1997.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82-A - Communications Services Tax › Section 82-A:4-c - Special Rules for Private Communications Services.

82-A:4-c Special Rules for Private Communications Services. –
The gross charge for private communications services is apportioned to this state as follows:
I. Service for a separate charge related to a taxpayer channel termination point is apportioned to this state if such customer channel termination point is located in this state.
II. Service where all taxpayer termination points are located entirely within this state is apportioned to this state.
III. Service for segments of a channel between 2 taxpayer channel termination points, one located inside this state and one located outside this state, and which segment of channel is separately charged is apportioned 50 percent to this state.
IV. Service for segments of a channel located in this state and one or more other states and which segments are not separately billed is apportioned to this state based on the percentage determined by dividing the number of taxpayer channel termination points in this state by the total number of taxpayer channel termination points.
Source.
2004, 111:6, eff. July 1, 2004.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82-A - Communications Services Tax › Section 82-A:4-d - Special Rules for VoIP Services.

82-A:4-d Special Rules for VoIP Services. –
A tax is imposed on intrastate and interstate communications services that are VoIP services provided by a retailer to a person with a place of primary use in this state, regardless of where the VoIP services originate, terminate, or pass through. The tax shall be imposed on the gross charge at the rate specified in RSA 82-A:3 and RSA 82-A:4. No tax shall be imposed on a person whose place of primary use is outside this state.
Source.
2019, 346:257, eff. Jan. 1, 2020.