Title V, Taxation

If any provision of this chapter or the application thereof to any person or circumstance is held to be invalid, the invalidity shall not affect any other provision or the application of such provision to other persons or circumstances, and to this end the provisions of this chap…

A taxpayer may appeal the commissioner of revenue administration's determination within 30 days by written application to the board of tax and land appeals. The board of tax and land appeals shall determine the correctness of the commissioner's action de novo.

The state or any corporation or company against whom a tax is assessed, if aggrieved by the decision of the board of tax and land appeals may appeal to the supreme court pursuant to RSA 541, as amended.

As used in this chapter, unless the context clearly requires otherwise: I. "Amount paid" means the amount charged to the taxpayer's service address in this state regardless of where such amount is billed or paid. II. "Commissioner" means the commissioner of the department of reve…

Every railroad, railway, express, and every parlor, sleeping or dining car company, or other company not a railroad company owning any cars operated for profit on any railroad in this state shall pay to the state an annual tax, as of April 1 of each year, upon the market value of…

I. Based on the determination of value specified in this chapter and the rate specified in RSA 82:2, the commissioner shall assess the tax by issuing a notice to the taxpayer within 15 days of the commissioner's determination. After credit for estimated taxes paid, such net taxes…

The pendency of proceedings under RSA 82:17 and 18 shall not be a cause of delay in the payment of any tax.

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 an…

If any tax is not paid when due, interest shall be added as prescribed in RSA 21-J:28.

Upon written request of the commissioner of revenue administration, the state treasurer shall issue his extent for the sum unpaid and interest against the company or corporation in default; and all the property owned by such company or corporation on April 1 preceding shall be li…

With regard to any railroad company or corporation, the governor and council may, after consultation with the commissioner of revenue administration, abate or accept partial payment of any taxes and/or interest or penalties unpaid for the current year and/or any prior year or yea…

Any portion of a railroad which has not been completed and opened for use for a period of 10 years next prior to September 15 next preceding the time when a railroad tax is to be assessed shall be exempt from taxation.

The property of amusement railroads shall be appraised and taxed pursuant to the provisions of RSA 72, and shall not be subject to the provisions of this chapter.

Any corporation owning or operating a street railway property within this state, which is incapable under proper management of earning sufficient money to pay its operating expenses and fixed charges, including taxes and excluding interest on its indebtedness, and to provide for …

Any such corporation may apply to the public utilities commission by written petition to determine the facts upon which such tax exemption depends and to certify such facts to the commissioner of revenue administration.

Thereupon the public utilities commission, after such notice as it may consider proper to the commissioner of revenue administration and the attorney general, shall hear all parties desiring to be heard and shall make such further investigation, if any, as it may consider proper.

If the public utilities commission shall, on or before September 15 in any year, file with the commissioner of revenue administration a certificate that any such street railway property has failed during the preceding calendar year or later period of 12 months to earn the amounts…

A tax is imposed upon intrastate communications services furnished to a person in this state and purchased at retail from a retailer by such person, at the rate of 7 percent of the gross charge therefor. However, such tax is not imposed on any communications services to the exten…

The department of revenue administration, in determining said average rate of taxation, shall not consider property specially taxed, savings bank deposits and polls.

It shall be the duty of the public utilities commission to determine before September 10 the facts upon any petition filed under the provisions of this chapter prior to May 1 in the same year.

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…

The directors of each railroad corporation shall, on July 1 in the year 1942 and in every fifth year thereafter, make a return, under oath, to the commissioner of revenue administration showing the share of the capital of the corporation expended in each town for buildings and ri…

By July 30 each year, the commissioner of revenue administration shall pay to each town its proportion of each railroad tax paid during the previous fiscal year to be appropriated as other town money.

The commissioner of revenue administration shall incorporate in his report all facts as to the total market value of the stocks and bonds and other funded or floating debt of such corporation or company and the capitalized value ascertained as herein provided, all facts relative …

The real estate of any railroad, railway, express, and parlor, sleeping or dining car corporation or company, or other corporations or companies, not railroad companies, owning any cars operated for profit on any railroad in this state, not used in its ordinary business, shall be…

The property of the Mount Washington Cog Railway shall be appraised and taxed pursuant to the provisions of RSA 72, and shall not be subject to the provisions of this chapter.

Except as provided in RSA 82-A:4-b, RSA 82-A:4-d, and RSA 82-A:4-e, a tax is imposed upon interstate communications services and private communications services furnished to a person in this state and purchased at retail from a retailer by such person, at the rate of 7 percent of…

If the tax imposed under this chapter is for coin-operated telephone service, the tax may be computed to the nearest multiple of $.05, except that, where the tax is midway between multiples of $.05, the next higher multiple shall apply.

I. A tax is imposed on intrastate and interstate communication services that are mobile telecommunications services deemed to be provided by the taxpayer's home service provider whose territorial limits encompass the taxpayer's place of primary use, regardless of where the mobile…

The gross charge for private communications services is apportioned to this state as follows: I. Service for a separate charge related to a taxpayer channel termination point is apportioned to this state if such customer channel termination point is located in this state. II. Ser…

A tax is imposed on intrastate and interstate communications services that are VoIP services provided by a retailer to a person with a place of primary use in this state, regardless of where the VoIP services originate, terminate, or pass through. The tax shall be imposed on the …

I. A tax is imposed on each retail transaction in this state of intrastate and interstate communications services that are prepaid wireless telecommunications services. The tax shall be imposed on the gross charge at the rate specified in RSA 82-A:3 and 82-A:4. II. For purposes o…

In determining the market value of the property and estate in this state of any such company, the department of revenue administration shall make careful inquiry into the condition of all of the property and estate, whether within or without the state, in order that the market va…

The tax imposed under this chapter shall be collected from the taxpayer by a retailer maintaining a place of business in this state or having taxable sales in excess of $10,000 and remitted to the department pursuant to this section. The tax required to be collected by this chapt…

I. The department shall evaluate all information utilizing generally accepted appraisal methods and techniques to determine the market value of the property, real and personal, in this state, of such railroad company. When only a portion of the property and estate of any such com…

I. Except as provided hereinafter in this section, on or before the fifteenth day of each month each retailer maintaining a place of business in this state shall make a return to the department for the preceding calendar month, stating: (a) His name; (b) The address of his princi…

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 fo…

I. If a person who provides communications services in this state claims to be a reseller of such services, such person shall apply to the department for a resale number. Such applicant shall state facts which will show the department why such applicant is not liable for tax unde…

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…

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.

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…

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…

I. On or before January 15 each year, each utility or person liable for the tax shall file with the commissioner of revenue administration, on a form prescribed by the commissioner, a payment form based on the valuation for April 1 of the prior year. The payment form shall be acc…

I. Every person or utility liable for tax under RSA 83-F:4 shall: (a) Keep such records as may be necessary to determine the amount of such person's liability under this chapter. (b) Preserve such records for the period of at least 3 years or until any litigation or prosecution u…

I. The commissioner shall collect the taxes, interest, additions to tax and penalties imposed under this chapter and shall pay over to the state treasurer for deposit in the education trust fund established by RSA 198:39 the amount of the funds collected. II. The commissioner is …

Utility property taxpayers aggrieved by the determination by the commissioner of the value of utility property pursuant to RSA 83-F:3 and the assessment of the tax imposed under this chapter may appeal such valuations and assessments according to the procedure and subject to the …