New Hampshire § 82-31 - Section 82:31 Apportionment.
Full text of New Hampshire New Hampshire Revised Statutes Annotated § 82-31 — Section 82:31 Apportionment., with citation guidance and answers to common questions.
§ 82-31. Section 82:31 Apportionment.
The commissioner of revenue administration shall annually apportion all railroad taxes paid in each fiscal year for distribution in the following manner: I. To the towns in which any railroad is located, 1/4 of the tax paid by the railroad corporation. Each town shall receive its share according to the fraction resulting when the trackage owned by the corporation and located in the town is compared to the total trackage owned by the corporation in the state. II. To the special railroad fund established by RSA 228:68, 1/4 of the tax paid by the railroad corporation. III. The remainder for the use of the state.
Source: official New Hampshire text · Last verified 2026-08-27
Frequently Asked Questions About New Hampshire § 82-31
What does New Hampshire Revised Statutes Annotated § 82-31 cover?
Section 82-31 ("Section 82:31 Apportionment.") 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 § 82-31?
A common citation format is "New Hampshire Revised Statutes Annotated § 82-31" (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 § 82-31 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.