New Hampshire § 374-A-5 - Section 374-A:5 Taxation.
Full text of New Hampshire New Hampshire Revised Statutes Annotated § 374-A-5 — Section 374-A:5 Taxation., with citation guidance and answers to common questions.
§ 374-A-5. Section 374-A:5 Taxation.
I. All electric power facilities, real and personal, situated within the state of any domestic electric utility other than a municipal utility, all such facilities of a municipal utility situated within the state but without its corporate limits, and all such facilities situated within the state of any foreign electric utility shall be subject to assessment and taxation as tangible property in the same manner and to the same extent as is provided by law with respect to such property of a corporation defined as a "public utility" in RSA 362:2. II. Legislative consent is hereby given to the application to any domestic electric utility which has acquired or has an interest in an electric power facility, real or personal, situated without the state, or which is acting without the state pursuant to authority granted in this chapter, of the laws of other states with respect to taxation, payments in lieu of taxes, and the assessment thereof.
Source: official New Hampshire text · Last verified 2026-08-27
Frequently Asked Questions About New Hampshire § 374-A-5
What does New Hampshire Revised Statutes Annotated § 374-A-5 cover?
Section 374-A-5 ("Section 374-A:5 Taxation.") is part of the New Hampshire Revised Statutes Annotated, the codified statutory law of New Hampshire. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Hampshire § 374-A-5?
A common citation format is "New Hampshire Revised Statutes Annotated § 374-A-5" (New Hampshire). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Hampshire law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Hampshire official source linked on this page or consult a licensed New Hampshire attorney.
How does New Hampshire § 374-A-5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Hampshire can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Hampshire.