New Hampshire § 78-B-9 - Section 78-B:9 Authority to Audit.
Full text of New Hampshire New Hampshire Revised Statutes Annotated § 78-B-9 — Section 78-B:9 Authority to Audit., with citation guidance and answers to common questions.
§ 78-B-9. Section 78-B:9 Authority to Audit.
I. The commissioner of the department of revenue administration shall have the power to audit all real estate transfers within this state for purposes of verifying and determining the existence of a sale, granting or transfer of real estate, and for purposes of verifying and determining the amount of the price or consideration paid for real estate transferred within this state. II. If there is occasion to determine if there has been a sale, grant or transfer of real estate within this state, the commissioner shall look to the substance of the transaction or series of transactions to determine if a sale, grant or transfer of real estate has occurred. III. If there is occasion to determine if the stated price or consideration is the actually paid or required to be paid price or consideration, then the commissioner shall have the power, barring specific proof to the contrary, to determine the actual price or consideration by the fair market value of the real estate. IV, V. [Repealed.]
Source: official New Hampshire text · Last verified 2026-08-27
Frequently Asked Questions About New Hampshire § 78-B-9
What does New Hampshire Revised Statutes Annotated § 78-B-9 cover?
Section 78-B-9 ("Section 78-B:9 Authority to Audit.") 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 § 78-B-9?
A common citation format is "New Hampshire Revised Statutes Annotated § 78-B-9" (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 § 78-B-9 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.