New Hampshire Code — V
Browse 731 sections in division V of the New Hampshire code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 71-B-1. Section 71-B:1 Board Established.
- § 71-B-2. Section 71-B:2 Appointment; Term; Chairman.
- § 71-B-3. Section 71-B:3 Removal.
- § 71-B-4. Section 71-B:4 Compensation.
- § 71-B-5. Section 71-B:5 Authority; Duties.
- § 71-B-6. Section 71-B:6 Quorum; Disqualification; Temporary Members.
- § 71-B-7. Section 71-B:7 Hearing Procedure.
- § 71-B-8. Section 71-B:8 Rules and Regulations.
- § 71-B-9. Section 71-B:9 Administration of Oaths, Subpoenas, Etc.; Fees.
- § 71-B-10. Section 71-B:10 Notice.
- § 71-B-11. Section 71-B:11 Jurisdiction.
- § 71-B-12. Section 71-B:12 Appeal.
- § 71-B-13. Section 71-B:13 Enforcement of Decisions.
- § 71-B-14. Section 71-B:14 Staff.
- § 71-B-15. Section 71-B:15 Office.
- § 71-B-16. Section 71-B:16 Order for Reassessment.
- § 71-B-17. Section 71-B:17 Procedure for.
- § 71-B-18. Section 71-B:18 Expense of.
- § 71-B-19. Section 71-B:19 Effect.
- § 71-B-20. Section 71-B:20 Legal Counsel.
- § 71-B-21. Section 71-B:21 Neglect to Comply With Board's Orders.
- § 71-B-22. Section 71-B:22 Appeal From.
- § 71-C-1. Section 71-C:1 Definition.
- § 71-C-2. Section 71-C:2 Tax Expenditures Specified.
- § 71-C-3. Section 71-C:3 Joint Committee on Tax Expenditure Review.
- § 71-C-4. Section 71-C:4 Tax Expenditure and Potential Liability Report.
- § 72-1. Section 72:1 Persons Liable.
- § 72-2. Section 72:2 Repealed by 1971, 476:2, eff. July 10, 1971.
- § 72-3. Section 72:3 Repealed by 1977, 588:12, eff. Sept. 16, 1977.
- § 72-4. Section 72:4 Repealed by 1969, 136:1, eff. July 12, 1969.
- § 72-5. Section 72:5 Liability of Husband.
- § 72-6. Section 72:6 Real Estate.
- § 72-7. Section 72:7 Buildings, Etc.
- § 72-8. Section 72:8 Electric Plants and Pipe Lines.
- § 72-9. Section 72:9 Where Taxable.
- § 72-10. Section 72:10 Limitation.
- § 72-11. Section 72:11 Water Works; Flood Control.
- § 72-12. Section 72:12 Public Utilities.
- § 72-13. Section 72:13 Mines, Sand, Gravel, Loam, or Other Similar Substances.
- § 72-14. Section 72:14 Repealed by 1972, 3:1, eff. April 30, 1972.
- § 72-15. Section 72:15 Repealed by 1981, 248:1, I, eff. April 1, 1981.
- § 72-1672-17. Section 72:16, 72:17 Repealed by 1970, 5:8, eff. Mar. 31, 1970.
- § 72-18. Section 72:18 Repealed by 1971, 363:2, eff. June 28, 1971.
- § 72-19. Section 72:19 Corporate Stock.
- § 72-20. Section 72:20 Repealed by 1971, 363:3, eff. June 28, 1971.
- § 72-21. Section 72:21 Repealed by 1971, 363:4, eff. June 28, 1971.
- § 72-22. Section 72:22 Burial Places.
- § 72-23. Section 72:23 Real Estate and Personal Property Tax Exemption.
- § 72-28. Section 72:28 Standard and Optional Veterans' Tax Credit.
- § 72-29. Section 72:29 Definitions.
- § 72-30. Section 72:30 Proration of Tax Credit.
- § 72-31. Section 72:31 Husband and Wife.
- § 72-32. Section 72:32 Veterans of Allied Forces.
- § 72-33. Section 72:33 Application for Exemption or Tax Credit.
- § 72-34. Section 72:34 Investigation of Application and Decision by Town Officials.
- § 72-35. Section 72:35 Tax Credit for Service-Connected Total Disability.
- § 72-36. Section 72:36 Interpretations; Rules.
- § 72-37. Section 72:37 Exemption for the Blind.
- § 72-38. Section 72:38 Exemption for Aviation Facilities; Partial Reimbursement for Taxes Paid.
- § 72-39. Section 72:39 Repealed by 1996, 140:10, I, eff. Jan. 1, 1998.
- § 72-40. Section 72:40 Repealed by 1996, 140:10, II, eff. Jan. 1, 1998.
- § 72-41. Section 72:41 Proration.
- § 72-42. Section 72:42 Repealed by 1994, 102:3, II, eff. July 10, 1994.
- § 72-43. Section 72:43 Repealed by 2007, 182:7, II, eff. April 1, 2007.
- § 72-61. Section 72:61 Definition of Solar Energy Systems.
- § 72-62. Section 72:62 Exemption for Solar Energy Systems.
- § 72-63. Section 72:63 Repealed by 2003, 299:29, VI, eff. April 1, 2003.
- § 72-64. Section 72:64 Application for Exemption.
- § 72-65. Section 72:65 Definition of Wind-Powered Energy System.
- § 72-66. Section 72:66 Exemption for Wind-Powered Energy Systems.
- § 72-67. Section 72:67 Repealed by 2003, 299:29, VII, eff. April 1, 2003.
- § 72-68. Section 72:68 Application for Exemption.
- § 72-69. Section 72:69 Definition of Woodheating Energy System.
- § 72-70. Section 72:70 Exemption for Woodheating Energy Systems.
- § 72-71. Section 72:71 Repealed by 2003, 299:29, VIII, eff. April 1, 2003.
- § 72-72. Section 72:72 Application for Exemption.
- § 72-73. Section 72:73 Definition of Renewable Generation Facility.
- § 72-74. Section 72:74 Payment in Lieu of Taxes.
- § 72-75. Section 72:75 Definitions.
- § 72-76. Section 72:76 Property Tax Exemption.
- § 72-77. Section 72:77 Procedure for Adoption.
- § 72-78. Section 72:78 Application for Exemption.
- § 72-79. Section 72:79 Repealed by 2016, 157:2, eff. Jan. 1, 2017.
- § 72-80. Section 72:80 Definitions.
- § 72-81. Section 72:81 Property Tax Exemption.
- § 72-82. Section 72:82 Procedure for Adoption.
- § 72-83. Section 72:83 Application for Exemption.
- § 72-84. Section 72:84 Electric Energy Storage System; Definition.
- § 72-85. Section 72:85 Exemption for Electric Energy Storage Systems.
- § 72-86. Section 72:86 Application for Exemption.
- § 72-87. Section 72:87 Exemption for Renewable Generation Facilities and Electric Energy Storage Systems.
- § 72-A-1. Section 72-A:1 Definitions.
- § 72-A-2. Section 72-A:2 Boat Fee.
- § 72-A-3. Section 72-A:3 Amount of Fee.
- § 72-A-4. Section 72-A:4 Collection.
- § 72-A-5. Section 72-A:5 Town Treasurer.
- § 72-A-6. Section 72-A:6 Repealed by 1990, 229:13, XI, eff. Jan. 1, 1991.
- § 72-A-7. Section 72-A:7 Rulemaking.
- § 72-A-8. Section 72-A:8 Boats Under Federal Jurisdiction.
- § 72-A-9. Section 72-A:9 Transfer Credit.
- § 72-A-10. Section 72-A:10 Refund.
- § 72-B-1. Section 72-B:1 Excavation Tax and Taxation of Excavation Area.
- § 72-B-2. Section 72-B:2 Definitions.
- § 72-B-3. Section 72-B:3 Repealed by 1999, 301:19, eff. April 1, 1999.
- § 72-B-4. Section 72-B:4 Assessment of the Excavation Tax.
- § 72-B-5. Section 72-B:5 Bond.
- § 72-B-6. Section 72-B:6 Unpaid Taxes.
- § 72-B-7. Section 72-B:7 Lien.
- § 72-B-8. Section 72-B:8 Notice of Intent to Excavate.
- § 72-B-9. Section 72-B:9 Report of Excavated Material.
- § 72-B-10. Section 72-B:10 Doomage.
- § 72-B-11. Section 72-B:11 Disposition of the Excavation Tax.
- § 72-B-12. Section 72-B:12 Repealed by 2002, 103:12, III, eff. April 1, 2002 at 12:01 a.m.
- § 72-B-13. Section 72-B:13 Excavation Tax Appeal and Abatement.
- § 72-B-14. Section 72-B:14 Repealed by 2001, 211:7, I, eff. April 1, 2001.
- § 72-B-15. Section 72-B:15 Repealed by 2001, 211:7, II, eff. April 1, 2002.
- § 72-B-16. Section 72-B:16 Administration and Enforcement Fee.
- § 72-B-17. Section 72-B:17 Enforcement.
- § 72-B-18. Section 72-B:18 Rulemaking.
- § 73-1. Section 73:1 Residents.
- § 73-2. Section 73:2 Removal of Residence.
- § 73-3. Section 73:3 Corporation Property.
- § 73-4. Section 73:4 Repealed by 1981, 248:1, II, eff. April 1, 1981.
- § 73-5. Section 73:5 Repealed by 1971, 363:7, eff. June 28, 1971.
- § 73-6. Section 73:6 Repealed by 1961, 106:5, eff. Jan. 1, 1962.
- § 73-7. Section 73:7 Repealed by 1971, 363:8, eff. June 28, 1971.
- § 73-8. Section 73:8 Repealed by 1971, 363:9, eff. June 28, 1971.
- § 73-9. Section 73:9 Repealed by 1978, 12:4, eff. Aug. 13, 1978.
- § 73-10. Section 73:10 Real Estate.
- § 73-17. Section 73:17 Occupant Not Owner.
- § 73-18. Section 73:18 If No Occupant.
- § 73-19. Section 73:19 Part Owners.
- § 73-20. Section 73:20 Unimproved Lands.
- § 73-21. Section 73:21 Estates.
- § 73-22. Section 73:22 Trusts.
- § 73-23. Section 73:23 Affidavit of Removal.
- § 73-24. Section 73:24 Tax Paid Elsewhere.
- § 73-25. Section 73:25 Lien for Tax Paid.
- § 73-2673-27. Section 73:26, 73:27 Repealed by 1970, 5:8, eff. Mar. 31, 1970.
- § 74-1. Section 74:1 Annual List.
- § 74-2. Section 74:2 Exempt Realty.
- § 74-3. Section 74:3 Repealed by 1981, 224:2, eff. April 1, 1981.
- § 74-4. Section 74:4 Taxpayer Inventory Blank.
- § 74-5. Section 74:5 Distribution.
- § 74-6. Section 74:6 Repealed by 1965, 21:2, eff. July 1, 1965.
- § 74-7. Section 74:7 Return of Inventory.
- § 74-8. Section 74:8 Extension of Time for Filing.
- § 74-9. Section 74:9 Declaration.
- § 74-10. Section 74:10 Hearings.
- § 74-11. Section 74:11 Assessments.
- § 74-12. Section 74:12 Doomage.
- § 74-13. Section 74:13 Penalty for Default by Selectman or Assessor.
- § 74-14. Section 74:14 Account Requirable.
- § 74-15. Section 74:15 Penalty for Withholding True Name.
- § 74-16. Section 74:16 Penalty for Evasion of Tax on Bank Stock.
- § 74-17. Section 74:17 Inspection of Property.
- § 74-18. Section 74:18 Inventory of Property Transfers.
- § 74-19. Section 74:19 Inventories of Telecommunications Poles and Conduits.
- § 75-1. Section 75:1 How Appraised.
- § 75-2. Section 75:2 Distinct Interests.
- § 75-3. Section 75:3 Land and Buildings.
- § 75-4. Section 75:4 Inventories.
- § 75-5. Section 75:5 Buildings.
- § 75-6. Section 75:6 Deductions in Case of Insane Persons.
- § 75-7. Section 75:7 Oath.
- § 75-8. Section 75:8 Revised Inventory.
- § 75-9. Section 75:9 Separate Tracts.
- § 75-10. Section 75:10 Definitions.
- § 75-11. Section 75:11 Appraisal of Residences.
- § 75-12. Section 75:12 Valuation for Bonding Limit Purposes.
- § 75-13. Section 75:13 Valuation for Computing Equalized Value.
- § 75-14. Section 75:14 Appeal to Board of Tax and Land Appeals.
- § 75-15. Section 75:15 Appeal to Superior Court.
- § 75-16. Section 75:16 Reclassification by Board of Tax and Land Appeals.
- § 75-17. Section 75:17 Procedure for Complying With Orders of Board of Tax and Land Appeals.
- § 75-18. Section 75:18 Neglect of Duty.
- § 75-19. Section 75:19 False Statement.
- § 76-1. Section 76:1 Apportionment.
- § 76-2. Section 76:2 Property Tax Year.
- § 76-3. Section 76:3 Education Tax.
- § 76-4. Section 76:4 Taxes Includable in One Assessment.
- § 76-5. Section 76:5 What Taxes Assessed.
- § 76-6. Section 76:6 Overlay.
- § 76-7. Section 76:7 Record of Inventories and Taxes.
- § 76-8. Section 76:8 Commissioner's Warrant.
- § 76-9. Section 76:9 Repealed by 2016, 85:10, I, eff. July 18, 2016.
- § 76-10. Section 76:10 Selectmen's Lists and Warrant.
- § 76-11. Section 76:11 Delivery of List; Notice to Taxpayer; Other Bills.
- § 76-12. Section 76:12 List of Resident Taxes.
- § 76-13. Section 76:13 Interest.
- § 76-14. Section 76:14 Correction of Omissions, or Improper Assessment.
- § 76-15. Section 76:15 Amendments of Inventories and Tax Lists.
- § 76-16. Section 76:16 By Selectmen or Assessors.
- § 76-17. Section 76:17 By Court.
- § 76-18. Section 76:18 Repealed by 2014, 46:1, I, eff. July 26, 2014.
- § 76-19. Section 76:19 Repealed by 2014, 46:1, II, eff. July 26, 2014.
- § 76-20. Section 76:20 Record.
- § 76-21. Section 76:21 Prorated Assessments for Damaged Buildings.
- § 77-A-1. Section 77-A:1 Definitions.
- § 77-A-2. Section 77-A:2 Imposition of Tax.
- § 77-A-3. Section 77-A:3 Apportionment.
- § 77-A-4. Section 77-A:4 Additions and Deductions.
- § 77-A-5. Section 77-A:5 Credits.
- § 77-A-6. Section 77-A:6 Returns, Declarations, and Combined Reporting.
- § 77-A-7. Section 77-A:7 Payments Due With Returns and With Estimates.
- § 77-A-8. Section 77-A:8 Additional Returns.
- § 77-A-9. Section 77-A:9 Extension of Time for Returns.
- § 77-A-10. Section 77-A:10 Corrections.
- § 77-A-11. Section 77-A:11 Taxpayer Records.
- § 77-A-12. Section 77-A:12 Repealed by 1991, 163:43, XI, eff. May 27, 1991.
- § 77-A-13. Section 77-A:13 Repealed by 1991, 163:43, XII, eff. May 27, 1991.
- § 77-A-14. Section 77-A:14 Repealed by 1991, 163:43, XIII, eff. May 27, 1991.
- § 77-A-15. Section 77-A:15 Administration.
- § 77-A-16. Section 77-A:16 Repealed by 1977, 203:2, eff. Aug. 13, 1977.
- § 77-A-17. Section 77-A:17 Repealed by 1991, 163:43, XV, eff. May 27, 1991.
- § 77-A-18. Section 77-A:18 Certifications for Dissolution, Withdrawal and Good Standing.
- § 77-A-19. Section 77-A:19 Repealed by 1991, 163:43, XVI, eff. May 27, 1991.
- § 77-A-20. Section 77-A:20 Repealed by 1981, 568:122, III, eff. July 1, 1984.
- § 77-A-21. Section 77-A:21 Severability.
- § 77-A-22. Section 77-A:22 Repealed by 2016, 153:2, eff. Nov. 1, 2016.
- § 77-A-23. Section 77-A:23 Repealed by 2017, 106:2, eff. Nov. 1, 2018.
- § 77-E-1. Section 77-E:1 Definitions.
- § 77-E-2. Section 77-E:2 Imposition of Tax.
- § 77-E-3. Section 77-E:3 Special Adjustments.
- § 77-E-4. Section 77-E:4 Apportionment.
- § 77-E-5. Section 77-E:5 Returns.
- § 77-E-6. Section 77-E:6 Payments Due With Returns.
- § 77-E-7. Section 77-E:7 Additional Returns.
- § 77-E-8. Section 77-E:8 Extension of Time for Returns.
- § 77-E-9. Section 77-E:9 Corrections.
- § 77-E-10. Section 77-E:10 Taxpayer Records.
- § 77-E-11. Section 77-E:11 Administration.
- § 77-E-12. Section 77-E:12 Certifications for Dissolution, Withdrawal, and Good Standing.
- § 77-E-13. Section 77-E:13 Application of Credit for Business Enterprise Tax Against Business Profits Tax.
- § 77-E-14. Section 77-E:14 Distribution of Funds.
- § 77-G-1. Section 77-G:1 Definitions.
- § 77-G-2. Section 77-G:2 Scholarships.
- § 77-G-3. Section 77-G:3 Contributions to Scholarship Organizations.
- § 77-G-4. Section 77-G:4 Tax Credits.
- § 77-G-5. Section 77-G:5 Scholarship Organizations.
- § 77-G-6. Section 77-G:6 Department of Revenue Administration; Requirements.
- § 77-G-7. Section 77-G:7 Department of Education; Requirements.
- § 77-G-8. Section 77-G:8 Scholarship Stabilization Grant.
- § 77-G-9. Section 77-G:9 Exceptions.
- § 77-G-10. Section 77-G:10 Severability.
- § 78-1. Section 78:1 Definitions.
- § 78-2. Section 78:2 Tax Imposed.
- § 78-3. Section 78:3 Nature of the Tax.
- § 78-4. Section 78:4 Consumer Reporting and Payment.
- § 78-5. Section 78:5 Exemption.
- § 78-6. Section 78:6 Licenses and Tobacco Tax Certificates Required.
- § 78-7. Section 78:7 Tobacco Product Sales Between Licensees and Certificate Holders.
- § 78-8. Section 78:8 Tobacco Tax Certificate Application and Renewal.
- § 78-9. Section 78:9 Denial of Tobacco Tax Certificate Application.
- § 78-10. Section 78:10 Stamps.
- § 78-11. Section 78:11 Affixing Stamps.
- § 78-12. Section 78:12 Resale of Stamps; Redemption; Refund.
- § 78-13. Section 78:13 Other Tobacco Products.
- § 78-14. Section 78:14 Indicia of Tax Paid.
- § 78-15. Section 78:15 Documentation Required.
- § 78-16. Section 78:16 Inspection.
- § 78-17. Section 78:17 Assessment of Additional Tax.
- § 78-18. Section 78:18 Seizure and Forfeiture of Contraband Tobacco Products.
- § 78-19. Section 78:19 Administrative Hearings on Tobacco Tax Certificate Suspension or Revocation and Seizure and Forfeiture of Contraband Tobacco Products.
- § 78-20. Section 78:20 Suspension or Revocation of Tobacco Tax Certificate.
- § 78-21. Section 78:21 Administrative Penalties.
- § 78-22. Section 78:22 Reinstatement After Revocation.
- § 78-23. Section 78:23 Notice to Liquor Commission.
- § 78-24. Section 78:24 Distribution of Funds.
- § 78-25. Section 78:25 Preservation of Revenues.
- § 78-26. Section 78:26 Federal Requirements; Cigarettes and Other Tobacco Products; Placement of Labels; Penalty.
- § 78-27. Section 78:27 Rulemaking.
- § 78-A-1. Section 78-A:1 Title.
- § 78-A-2. Section 78-A:2 Administration; Rules; Questions of Law.
- § 78-A-3. Section 78-A:3 Definitions.
- § 78-A-4. Section 78-A:4 Meals and Rentals Licenses Required; Penalty.
- § 78-A-5. Section 78-A:5 Suspension and Revocation of Licenses; Appeal.
- § 78-A-6. Section 78-A:6 Imposition of Tax.
- § 78-A-7. Section 78-A:7 Collection of Tax.
- § 78-A-8. Section 78-A:8 Returns and Payment.
- § 78-A-9. Section 78-A:9 Returns; Special, Optional, and Extensions.
- § 78-A-10. Section 78-A:10 Repealed by 1991, 163:43, XIX, eff. May 27, 1991.
- § 78-A-11. Section 78-A:11 Assessment of Additional Tax.
- § 78-A-12. Section 78-A:12 Repealed by 1991, 163:43, XXI, eff. May 27, 1991.
- § 78-A-13. Section 78-A:13 Appeals.
- § 78-A-14. Section 78-A:14 Repealed by 1991, 163:43, XXIII, eff. May 27, 1991.
- § 78-A-15. Section 78-A:15 Notices.
- § 78-A-16. Section 78-A:16 Repealed by 1991, 163:43, XXIV, eff. May 27, 1991.
- § 78-A-17. Section 78-A:17 Repealed by 1975, 439:34, XV, eff. July 1, 1975.
- § 78-A-18. Section 78-A:18 Violations.
- § 78-A-19. Section 78-A:19 Records; Inspection.
- § 78-A-20. Section 78-A:20 Taxes as Personal Debt to State.
- § 78-A-21. Section 78-A:21 Taxes as Property Lien.
- § 78-A-22. Section 78-A:22 Repealed by 1991, 163:43, XXV, eff. May 27, 1991.
- § 78-A-23. Section 78-A:23 Repealed by 1983, 469:52, II, eff. July 1, 1983.
- § 78-A-24. Section 78-A:24 Expenses.
- § 78-A-25. Section 78-A:25 Population Figures.
- § 78-A-26. Section 78-A:26 Disposition of Revenue.
- § 78-B-1. Section 78-B:1 Transfer Tax.
- § 78-B-2. Section 78-B:2 Exceptions.