TITLE V
TAXATION

CHAPTER 79-D
DISCRETIONARY PRESERVATION EASEMENTS

Section 79-D:14

    79-D:14 Rulemaking. –
I. The commissioner of the department of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to:
(a) The application procedures under RSA 79-D:4.
(b) The payment and collection procedures under RSA 79-D:9.
II. The commissioner of the department of natural and cultural resources shall adopt such rules as may be applicable under the authority of RSA 227-C:5.

Source. 2002, 86:1, eff. July 2, 2002. 2017, 156:38, eff. July 1, 2017.