New Hampshire § 82-A-8 - Section 82-A:8 Tax Returns by Taxpayer.
Full text of New Hampshire New Hampshire Revised Statutes Annotated § 82-A-8 — Section 82-A:8 Tax Returns by Taxpayer., with citation guidance and answers to common questions.
§ 82-A-8. Section 82-A:8 Tax Returns by Taxpayer.
I. When a taxpayer does not pay the tax imposed by this chapter to a retailer, such taxpayer shall file a return with the department and pay the tax upon that portion of gross charges so paid to the retailer during the preceding calendar month by the fifteenth day of the month following that month. Such return shall be filed on a form prescribed by the department and shall contain such information as the department may reasonably require. II. When a taxpayer pays a tax imposed by this chapter directly to the department, the department upon request from such taxpayer, shall issue an appropriate receipt to such taxpayer showing that he has paid such tax to the department. Such receipt shall be sufficient to relieve the taxpayer from further liability for the amount of tax to which such receipt may refer.
Source: official New Hampshire text · Last verified 2026-08-27
Frequently Asked Questions About New Hampshire § 82-A-8
What does New Hampshire Revised Statutes Annotated § 82-A-8 cover?
Section 82-A-8 ("Section 82-A:8 Tax Returns by Taxpayer.") 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-A-8?
A common citation format is "New Hampshire Revised Statutes Annotated § 82-A-8" (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-A-8 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.