™Your Policy Risk Impact Agent
58 chapters · 797 sections in this title.
RSA 78-B:1 Transfer Tax
1.1K chars
I. (a) A tax is imposed upon the sale, granting and transfer of real estate and any interest therein including transfers by operation of law. Each sale, grant and transfer of real estate, and each sale, grant and transfer of an interest in real estate shall be presumed taxable un…
RSA 78-B:1-a Definitions
3.9K chars
In this chapter: I. "Commissioner" means the commissioner of the department of revenue administration. II. "Contractual transfer" means a bargained-for exchange of all transfers of real estate or an interest therein, including but not limited to: (a) From a shareholder to a corpo…
RSA 78-B:10 Declaration of Consideration Required
2.2K chars
I. A declaration of consideration shall be filed separately by the purchaser, grantee, assignee, or transferee and by the seller, grantor, assignor, or transferor with the department of revenue administration for each transfer of real estate or interest therein. The commissioner …
RSA 78-B:11 Taxpayer Records
0.4K chars
Every buyer and seller of real estate shall: I. Keep such records as may be necessary to determine the amount of his liability under this chapter. II. Preserve such records for the period of 3 years or until any litigation or prosecution under this chapter is finally determined. …
