reglab/statecodes huggingface dataset:
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 78-B - Tax on Transfer of Real Property › Section 78-B:10 - Declaration of Consideration Required.

78-B:10 Declaration of Consideration Required. –
I. A declaration of consideration shall be filed separately by the purchaser, grantee, assignee, or transferee and by the seller, grantor, assignor, or transferor with the department of revenue administration for each transfer of real estate or interest therein. The commissioner of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to the form of such declaration of consideration. Each form shall:
(a) Contain a conspicuous declaration of the price or consideration exchanged for the real estate transferred, which shall say substantially: " __________ (buyer's name) and ______________ (seller's name) agree and affirm that the full price or consideration paid for the real estate transferred by this deed is $ _____ . The tax due upon this transfer is calculated at $ _____ per $100 or any part thereof, for an amount due of $ _____ (computed to the nearest whole dollar)."
(b) Contain a space immediately below the statement in subparagraph (a) for the dated signature of the purchaser, grantee, assignee, or transferee of the deeded real estate on their respective declaration of consideration and for the dated signature of the seller, grantor, assignor, or transferor of the deeded real estate on their respective declaration of consideration.
II. The declaration of RSA 78-B:10, I(a) shall be prima facie evidence of the price or consideration paid for the real estate.
III. A declaration shall not be required for the following:
(a) Transfers exempted by RSA 78-B:2, except transfers exempted by RSA 78-B:2, IX.
(b) Transfers involving only utility easements.
IV. The declarations required by this section shall be filed separately by the purchaser, grantee, assignee, or transferee, and the seller, grantor, assignor, or transferor with the department of revenue administration, no later than 30 days from the recording of the deed at the registry of deeds or transfer of real estate, whichever is later.
V. No deed, recording a transfer of real estate or any interest therein, executed before January 1, 1990, shall be required to comply with this section.
VI. Failure to comply with this section shall not be construed to cloud title.
Source.
1989, 197:8. 1990, 231:6, 7. 1991, 163:29. 1996, 212:2. 1999, 100:1. 2001, 158:24. 2011, 179:1, eff. Aug. 13, 2011. 2016, 85:12, eff. July 18, 2016.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 78-B - Tax on Transfer of Real Property › Section 78-B:10-a - Repealed by 1999, 17:58, II, eff. April 29, 1999.

78-B:10-a Repealed by 1999, 17:58, II, eff. April 29, 1999. –
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 78-B - Tax on Transfer of Real Property › Section 78-B:11 - Taxpayer Records.

78-B:11 Taxpayer Records. –
Every buyer and seller of real estate shall:
I. Keep such records as may be necessary to determine the amount of his liability under this chapter.
II. Preserve such records for the period of 3 years or until any litigation or prosecution under this chapter is finally determined.
III. Make such records available for inspection by the commissioner or his authorized agents, upon demand, at reasonable times during regular business hours.
Source.
1989, 197:8. 1991, 163:30, eff. May 27, 1991.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 78-B - Tax on Transfer of Real Property › Section 78-B:12 - Repealed by 1991, 163:43, XXVII, eff. May 27, 1991.

78-B:12 Repealed by 1991, 163:43, XXVII, eff. May 27, 1991. –
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 78-B - Tax on Transfer of Real Property › Section 78-B:13 - Distribution of Funds.

78-B:13 Distribution of Funds. –
I. The commissioner shall determine the additional amounts of revenue produced by an increase of $.25 per $100 in the rate of tax imposed by RSA 78-B:1 for each fiscal year and shall certify such amounts to the state treasurer by October 1 of that year for deposit in the education trust fund established by RSA 198:39.
II. The commissioner shall make quarterly estimates of the amount of additional revenues that will be produced by the increase in tax rate for the next fiscal year and shall certify such amounts to the state treasurer for deposit in the education trust fund established by RSA 198:39. Such estimates shall be certified on June 1, September 1, December 1, and March 1 of each year.
III. Annually, on or before October 1, the commissioner shall direct the state treasurer to transfer the sum of $5,000,000 from revenue collected pursuant to the tax imposed by RSA 78-B:1 to the affordable housing fund established in RSA 204-C:57.
Source.
1999, 17:34, eff. April 29, 1999. 2019, 346:250, eff. July 1, 2020.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 78-C - Refined Petroleum Products Tax › Section 78-C:1 - Definitions.

78-C:1 Definitions. –
Wherever used in this chapter:
I. "Barrel" shall mean a standard petroleum barrel containing 42 gallons.
II. "Commissioner" means the commissioner of revenue administration.
III. "Refined petroleum products" includes motor oil, kerosene, residual oil, fuel oil, gasoline, petroleum asphalts, road oils and other distillates and petrochemicals produced from crude petroleum by any person in the state.
IV. "Taxable period" means a quarterly period of 3 months commencing on January 1, April 1, July 1, and October 1.
Source.
1974, 39:4, eff. April 5, 1974.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 78-C - Refined Petroleum Products Tax › Section 78-C:2 - Refined Petroleum Products Tax.

78-C:2 Refined Petroleum Products Tax. –
I. A tax is hereby imposed upon the refining of refined petroleum products at the uniform rate of 1/10 of one percent on the fair market value per barrel of such products at the refinery site, to be paid by the refiner thereof.
II. The fair market value per barrel of such refined petroleum products shall be determined by the commissioner, who may, in making such determination, consider the usual selling price of such products at the refinery, the cost of the crude petroleum used, the cost of refining the same, and any other relevant evidence. Such determination shall be subject to review as provided in RSA 21-J:28-b.
III. The number of barrels produced shall be computed by tank tables showing 100 percent of production and exact measurements of contents, or by meters or other measuring devices which accurately determine the volume of production or total products produced.
Source.
1974, 39:4. 1991, 163:31, eff. May 27, 1991.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 78-C - Refined Petroleum Products Tax › Section 78-C:3 - Returns and Declarations.

78-C:3 Returns and Declarations. –
I. Every person engaged in the production of refined petroleum products during a taxable period shall, on or before the fifteenth day of the first month following the expiration of the taxable period, make a return to the commissioner under such regulations and in such form or manner as the commissioner may prescribe. Returns shall contain full data as required by the commissioner for correct computation of the tax hereunder. All returns shall be signed by the taxpayer or by his authorized representative, subject to the pains and penalties of perjury.
II. At the same time the return is filed as required by paragraph I, every person who produces refined petroleum products shall, in addition, file a declaration of its estimated production of refined petroleum products and estimated tax thereon for the subsequent taxable period. Such estimated production of refined petroleum products and estimated tax thereon shall be at least equal to the production and tax on the return filed therewith, unless for good cause the commissioner permits the taxpayer to make a lesser estimate.
III. Any person who fails to file any return or declaration at the time prescribed in this section shall pay at the time the return or declaration is filed, in addition to any tax liability and without assessment or demand, a late filing fee of $100 for each day or fraction thereof which has elapsed between the prescribed filing date and the date of actual filing.
Source.
1974, 39:4, eff. April 5, 1974.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 78-C - Refined Petroleum Products Tax › Section 78-C:4 - Payment of Tax.

78-C:4 Payment of Tax. –
I. One-third of the taxpayer's estimated tax on refined petroleum products for the subsequent taxable period is due and payable at the time the taxpayer files the declaration required in RSA 78-C:3, II; 1/3 is due and payable one month thereafter; and 1/3 is due and payable 2 months thereafter. If the return required by RSA 78-C:3, I, shows an additional amount to be due, such additional amount is due and payable at the time the return is filed. If such return shows an overpayment of the tax due, the commissioner shall allow the taxpayer a credit against a subsequent payment or payments due, to the extent of the overpayment.
II. Any person who produces refined petroleum products who fails to make payment when due shall, in addition, pay a late payment charge equal to 10 percent of the defaulted payment plus interest computed at the rate of one percent per month or fraction thereof from the prescribed payment date to the date payment is actually made. Such late payment charge and interest shall be in addition to any late filing fee which may be due under the provisions of RSA 78-C:3, III.
Source.
1974, 39:4, eff. April 5, 1974.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 78-C - Refined Petroleum Products Tax › Section 78-C:5 - Taxpayer Records.

78-C:5 Taxpayer Records. –
Every producer of refined petroleum products shall:
I. Keep such records as may be necessary to determine the amount of its tax liability under this chapter.
II. Preserve such records for the period of 3 years or until any litigation or prosecution hereunder is finally determined.
III. Make such records available for inspection by the commissioner or his authorized agents, upon demand, at reasonable times during regular business hours.
Source.
1974, 39:4. 1991, 163:32, eff. May 27, 1991.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 78-C - Refined Petroleum Products Tax › Section 78-C:6 - Repealed by 1991, 163:43, XXVIII, eff. May 27, 1991.

78-C:6 Repealed by 1991, 163:43, XXVIII, eff. May 27, 1991. –
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 78-C - Refined Petroleum Products Tax › Section 78-C:7 - Repealed by 1991, 163:43, XXIX, eff. May 27, 1991.

78-C:7 Repealed by 1991, 163:43, XXIX, eff. May 27, 1991. –
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 78-C - Refined Petroleum Products Tax › Section 78-C:8 - Repealed by 1991, 163:43, XXX, eff. May 27, 1991.

78-C:8 Repealed by 1991, 163:43, XXX, eff. May 27, 1991. –
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 78-C - Refined Petroleum Products Tax › Section 78-C:9 - Administration.

78-C:9 Administration. –
I. This chapter shall be administered and enforced by the department of revenue administration. The commissioner as authorized by the governor and council, subject to personnel statutes, shall appoint such additional technical, clerical and other personnel as he shall deem necessary to carry out the provisions of this chapter.
II. The commissioner shall collect the taxes, interest, and penalties imposed under this chapter and shall pay them to the state treasurer.
III. The expenditures authorized by paragraph I shall be a charge against the moneys collected pursuant to this chapter; provided, however, that until such time as moneys received pursuant to this chapter equal the cost of administering the same, the expenditures shall be a charge against the general fund. The governor is authorized to draw his warrants for the sums so authorized out of any money in the treasury not otherwise appropriated.
IV. The commissioner may adopt rules, pursuant to RSA 541-A, relative to the administration of this chapter. The commissioner may institute actions in the name of the state to recover any tax, interest on tax, or the penalties imposed by this chapter.
Source.
1974, 39:4. 1981, 128:27, eff. May 11, 1981.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 78-C - Refined Petroleum Products Tax › Section 78-C:10 - Repealed by 1991, 163:43, XXXI, eff. May 27, 1991.

78-C:10 Repealed by 1991, 163:43, XXXI, eff. May 27, 1991. –
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 78-C - Refined Petroleum Products Tax › Section 78-C:11 - Repealed by 1991, 163:43, XXXII, eff. May 27, 1991.

78-C:11 Repealed by 1991, 163:43, XXXII, eff. May 27, 1991. –
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 78-C - Refined Petroleum Products Tax › Section 78-C:12 - Form of Notice.

78-C:12 Form of Notice. –
Any notice required by this chapter to be given by the commissioner to a taxpayer shall be by certified mail and in the case of hearings, shall be given at least 10 days before the date thereof.
Source.
1974, 39:4, eff. April 5, 1974.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 78-D - Protection of Private Customer Information in Connection With Retail Purchase Transactions › Section 78-D:3 - Severability.

78-D:3 Severability. –
If any provision of this chapter or the application thereof to any person or circumstances is held invalid, such invalidity shall not affect other provisions or applications of the chapter which can be given effect without the invalid provision or application, and to this end the provisions of this chapter are declared to be severable.
Source.
2009, 169:1, eff. July 9, 2009.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 78-E - Protection of Private Customer Information and Rights of New Hampshire Remote Sellers in Connection With Certain Foreign Sales and Use Taxes › Section 78-E:3 - Voluntary Information Sharing and Collaboration.

78-E:3 Voluntary Information Sharing and Collaboration. –
I. In furtherance of the purposes of this chapter, the department of justice shall develop a system providing for voluntary information sharing and collaboration between the department of justice and New Hampshire remote sellers.
II. In collaboration with the department of revenue administration and through such other means as it determines appropriate, the department of justice shall transmit periodic bulletins to businesses located in New Hampshire providing information about the provisions of this chapter and about new developments relating to the collection and remission of sales taxes to foreign taxing jurisdictions and authorities. The department of revenue administration is hereby authorized to collaborate with the department of justice in developing and distributing such bulletins.
III. The system established by the department of justice shall encourage and enable the confidential transmission to the department of justice by New Hampshire remote sellers of information regarding sales tax collection or remission actions, including actions seeking private customer information, taken or threatened against said sellers by foreign taxing jurisdictions and authorities or by other persons. Such information shall be exempt from disclosure under RSA 91-A.
Source.
2019, 280:1, eff. July 19, 2019.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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. –
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 78-F - Position on Out-of-State Taxation of Remote Worker Income › Section 78-F:1 - Purpose; Declaration.

78-F:1 Purpose;  Declaration. –
In order to promote the health of its economy and the welfare of its citizens, by preserving an environment in which labor is not unduly penalized, it is declared to be the sovereign interest of the state of New Hampshire that the income from employer-employee relationship such as wage income, salary income, or other employee compensation earned or received by residents of the state of New Hampshire for services entirely performed within the state of New Hampshire shall not be subject to personal income taxation in any other state.
Source.
2022, 185:1, eff. June 17, 2022.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79 - Forest Conservation and Taxation › Section 79:14 - Collection and Distribution of Normal Yield Taxes in Unincorporated Towns and Unorganized Places.

79:14 Collection and Distribution of Normal Yield Taxes in Unincorporated Towns and Unorganized Places. –
The taxes assessed under RSA 79:3 in any unincorporated town or unorganized place shall be collected by the county commissioners of the county in which the town or place is located and paid by them to the county treasurer. The county commissioners shall have the same powers in collecting the taxes as provided under RSA 80 and RSA 81. The county treasurer shall distribute the normal yield taxes in the unincorporated towns and unorganized places as follows:
I. To the county commissioners the cost of assessment, collection and any appeal in the unincorporated towns and unorganized places;
II. To the division of forests and lands, department of natural and cultural resources, any normal yield tax revenues remaining in the county treasury after the above distribution has been made in such amounts as may be determined by the appropriate county legislative delegation after consultation with the county commissioners and the director of the division of forests and lands. The funds shall be maintained in a nonlapsing account known as the "unincorporated towns and unorganized places forest conservation fund." The funds shall only be used by the director of forests and lands in or for the benefit of the towns and places from which the tax has been collected. The funds allocated for the use of the director of the division of forests and lands shall be paid over to the state treasurer by the county treasurer no later than October 1 of the state fiscal year in which the allocation takes place by the appropriate county legislative delegation. The unincorporated towns and unorganized places forest conservation fund shall be used for land use regulation purposes and for forest conservation purposes, including, but not limited to, the construction and maintenance of forest protection facilities and equipment, fire protection and detection, fire suppression supplies, fire access roads and bridges, fire prevention patrols, fire trails, and forest insects and disease control. The unincorporated towns and unorganized places forest conservation fund shall not, for each county, exceed 2 times the average budget for the previous 2 years as approved by each respective county legislative delegation; and
III. Any remaining unallocated funds shall be credited to the unincorporated towns and unorganized places from which the normal yield taxes were collected in the prior 2 years on a pro-rated basis. Such funds shall be used against an unincorporated town's or an unorganized place's share of the county tax for the ensuing year.
Source.
1955, 287:1, par. 14. 1963, 152:1. 1977, 260:2. 1981, 500:1. 1985, 275:14. 1991, 30:2, eff. June 18, 1991. 2017, 156:14, I, eff. July 1, 2017.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79 - Forest Conservation and Taxation › Section 79:19 - Certification of Yield Taxes Assessed.

79:19 Certification of Yield Taxes Assessed. –
I. The assessing officials of every town and city shall annually on or before June 15 certify to the commissioner the normal yield taxes assessed for the tax year ending the preceding March 31. Such certification shall be filed in duplicate upon a form prescribed and provided by the commissioner and shall contain such information as the commissioner shall require. Any assessing official who fails to file the certification as provided herein shall, upon complaint, be guilty of a violation.
II. Notwithstanding the provisions of paragraph I, certification for yield taxes assessed on owners whose notice of intent to cut has been extended to June 30 under provisions contained in RSA 79:10, II, shall be filed on or before September 15.
Source.
1949, 295:2, par. 17. 1951, 12:5. 1953, 256:8. RSA 79:15. 1955, 287:1, par. 19. 1963, 316:8. 1971, 343:6. 1973, 531:20; 544:8. 1977, 260:3. 1985, 275:15. 1993, 13:3. 2004, 81:4, eff. Jan. 1, 2005.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79 - Forest Conservation and Taxation › Section 79:26 - Distribution.

79:26 Distribution. –
The state treasurer shall annually make distribution to the towns and cities from the funds provided for herein in accordance with the certification from the commissioner of revenue administration of the amounts due hereunder.
Source.
1949, 295:2, par. 18. 1951, 12:6. RSA 79:16. 1955, 287:1, par. 26. 1973, 544:8, eff. Sept. 1, 1973.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79 - Forest Conservation and Taxation › Section 79:27 - Interpretation.

79:27 Interpretation. –
Nothing herein contained shall be construed as repealing or affecting in any way the authority for the issuance of bonds under sections 13, 14, 15 and 16 of chapter 295, Laws of 1949, chapter 4, Laws of 1951, chapter 216, Laws of 1951, and chapter 170, Laws of 1953, nor shall it affect bonds heretofore or hereafter issued in accordance with said statutes.
Source.
1955, 287:1, eff. Oct. 1, 1955.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79 - Forest Conservation and Taxation › Section 79:28 - Enforcement.

79:28 Enforcement. –
I. The department of revenue administration shall administer and enforce this chapter. The director of the division of forests and lands and his agents shall also have enforcement authority in regard to the proper filing and reporting of intents to cut, posting of certificates and intents to cut, and proper filing and reporting of the timber cut and shall otherwise assist in enforcement of this chapter as agreed upon by the commissioner of the department of revenue administration and the director, division of forests and lands. It is the intent of this section to authorize the commissioner of the department of revenue administration and the director, division of forests and lands, and their agents, to have enforcement authority and the right to stop any operation in violation of RSA 79 and report same to local authorities.
II. Officials responsible for the enforcement of this chapter may enter upon any lands for which an intent to cut has been signed or a certificate has been issued pursuant to RSA 79 or may enter upon any lands that they believe may have an operation in violation of RSA 79. They also may review any records in conjunction with any timber operation in the state.
Source.
1975, 380:10. 1985, 275:16. 2003, 138:4, eff. Jan. 1, 2004.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79 - Forest Conservation and Taxation › Section 79:28-a - Cease and Desist Orders; Penalty.

79:28-a Cease and Desist Orders;  Penalty. –
The director of the division of forests and lands, department of natural and cultural resources, or his authorized agents, may issue a written cease and desist order against any timber operation in violation of this chapter. Any such violation may be enjoined by the superior court, upon application of the attorney general. A person failing to comply with the cease and desist order shall be guilty of a violation.
Source.
1989, 214:18. 1990, 29:1, eff. May 22, 1990. 2017, 156:14, I, eff. July 1, 2017.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79 - Forest Conservation and Taxation › Section 79:30 - Rulemaking.

79:30 Rulemaking. –
The commissioner of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to:
I. The form of a notice of intent to cut, pursuant to RSA 79:10.
II. The form of the report of all wood and timber cut which is filed with the assessing officials, pursuant to RSA 79:11.
III. The form of and information to be included in the certification of assessed yield taxes, pursuant to RSA 79:19.
IV. Other matters that may require rules under the provisions of this chapter.
Source.
1985, 275:17, eff. April 1, 1986.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79 - Forest Conservation and Taxation › Section 79:31 - Guidance on Yield Tax.

79:31 Guidance on Yield Tax. –
I. The department of revenue administration shall make available on its internet site the average stumpage value list referenced in RSA 79:1, III(b).
II. The department shall prepare for persons responsible for payment of the normal yield tax an information guide on how local assessing officials determine the tax assessment. The guide shall include, among other matters, the internet address of the stumpage value list prepared by the department, and the process for appealing an assessment. The department shall make the guide available to the public on its internet site and by any other cost-effective means.
III. The department shall include on the intent to cut form, prior to the signature line of the owner, language that makes reference to the internet address of the information guide and to a department phone number where information on the 10 percent normal yield tax can be obtained.
Source.
2003, 43:7, eff. May 6, 2003.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-A - Current Use Taxation › Section 79-A:1 - Declaration of Public Interest.

79-A:1 Declaration of Public Interest. –
It is hereby declared to be in the public interest to encourage the preservation of open space, thus providing a healthful and attractive outdoor environment for work and recreation of the state's citizens, maintaining the character of the state's landscape, and conserving the land, water, forest, agricultural and wildlife resources. It is further declared to be in the public interest to prevent the loss of open space due to property taxation at values incompatible with open space usage. Open space land imposes few if any costs on local government and is therefore an economic benefit to its citizens. The means for encouraging preservation of open space authorized by this chapter is the assessment of land value for property taxation on the basis of current use. It is the intent of this chapter to encourage but not to require management practices on open space lands under current use assessment.
Source.
1973, 372:1. 1991, 281:2. 1996, 176:2, eff. Aug. 2, 1996.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 79-A - Current Use Taxation › Section 79-A:4 - Powers and Duties of Board; Rulemaking.

79-A:4 Powers and Duties of Board;  Rulemaking. –
The board shall have the following powers and duties:
I. It shall meet at least annually, after July 1, to establish a schedule of criteria and current use values to be used for the succeeding year. It shall have the power to establish minimum acreage requirements of 10 acres or less. It shall also review all past current use values and criteria for open space land established by past boards. The board shall make such changes and improvements in the administration of this chapter as experience and public reaction may recommend.
II. The board shall reduce by 20 percent the current use value of land which is open 12 months a year to public recreational use, without entrance fee, and which also qualifies for current use assessment under an open space category. There shall be no prohibition of skiing, snowshoeing, fishing, hunting, hiking or nature observation on such open space land, unless these activities would be detrimental to a specific agricultural or forest crop or activity. The owner of land who opens his land to public recreational use as provided in this paragraph shall not be liable for personal injury or property damage to any person, and shall be subject to the same duty of care as provided in RSA 212:34.
III. The board shall annually determine, vote upon and recommend to the chairman of the board the schedule of criteria and current use values for use in the forthcoming tax year. The board shall hold a series of at least 3 public forums throughout the state to receive general comment through verbal and written testimony on the current use law. After the public forums are concluded and the board has made its recommended changes, the chairman shall proceed to adopt any proposed rules, in accordance with paragraph IV.
IV. The chairman of the board shall adopt rules, pursuant to RSA 541-A, for the schedule of criteria and current use values as recommended by the board, and for other forms and procedures as are needed to implement this chapter consistent with board recommendations and to assure a fair opportunity for owners to qualify under this chapter and to assure compliance of land uses on classified lands.
Source.
1973, 372:1. 1974, 7:4. 1977, 326:3. 1982, 33:2. 1986, 62:1. 1988, 5:3. 1991, 281:7. 1993, 205:1. 1995, 137:3, eff. May 24, 1995.