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58 chapters · 797 sections in this title.
RSA 83-F:1 Definitions
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In this chapter: I. "Commissioner" means the commissioner of the department of revenue administration. II. "Department" means the department of revenue administration. III. "Taxable period" means the period beginning April 1, and ending March 31 of the following year. IV. "Utilit…
RSA 83-F:2 Tax Imposed
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For taxable periods beginning April 1, 1999, a tax is imposed upon the value of utility property at the rate of $6.60 on each $1000 of such value, to be assessed annually as of April 1, and every year thereafter, and paid in accordance with this chapter.
RSA 83-F:3 Determination of Value
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On or before December 1 of the tax year, the commissioner shall determine the market value of utility property for the purposes of this chapter by utilizing generally accepted appraisal methods and techniques. Market value means the property's full and true value as defined under…
RSA 83-F:4 Persons Liable
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The tax imposed by this chapter shall be assessed upon each utility owning or possessing utility property. If an owner of utility property has filed an election pursuant to RSA 83-F:5, II, the tax imposed by this chapter shall be assessed upon each person with an ownership intere…
