New Hampshire § 82-22 - Section 82:22 Final Adjustment, Refund.
Full text of New Hampshire New Hampshire Revised Statutes Annotated § 82-22 — Section 82:22 Final Adjustment, Refund., with citation guidance and answers to common questions.
§ 82-22. Section 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: official New Hampshire text · Last verified 2026-08-27
Frequently Asked Questions About New Hampshire § 82-22
What does New Hampshire Revised Statutes Annotated § 82-22 cover?
Section 82-22 ("Section 82:22 Final Adjustment, Refund.") 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 § 82-22?
A common citation format is "New Hampshire Revised Statutes Annotated § 82-22" (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 § 82-22 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.