TABLE OF CONTENTS

 

CHAPTER Rev 100  ORGANIZATIONAL RULES

          PART Rev 101  TITLE DEFINITIONS

                  Section Rev 101.01  Commissioner

                  Section Rev 101.02  Department

 

          PART Rev 102  DESCRIPTION OF DEPARTMENT

                  Section Rev 102.01  Commissioner

                  Section Rev 102.02  Administration Unit

                  Section Rev 102.03  Audit Division

                  Section Rev 102.04  Collection Division

                  Section Rev 102.05  Taxpayer Services Division

                  Section Rev 102.06  Municipal and Property Division

                  Section Rev 102.07  Revenue Counsel

                  Section Rev 102.08  Tax Policy Analyst

 

          PART Rev 103  PUBLIC INFORMATION

                  Section Rev 103.01  Information Requests

 

          PART Rev 104 - RESERVED

                  Section Rev 104.01  MOVED (See Rev 103.01)

                  Section Rev 104.02  Due Process

                  Section Rev 104.03  MOVED (See Rev 221.01)

                  Section Rev 104.04  MOVED (See Rev 222.03)

                  Section Rev 104.05  MOVED (See Rev 221.02)

 

          PART Rev 105 - RESERVED

                  Section Rev 105.01  MOVED (See Rev 222.02)

                  Section Rev 105.02  MOVED (See Rev 222.03)

 

          PART Rev 106 REVENUE ADMINISTRATION FORMS - REPEALED

 

          PART Rev 107 AUDIT DIVISION FORMS - REPEALED

 

          PART Rev 108 COLLECTION DIVISION FORMS - REPEALED

 

          PART Rev 109 - RESERVED

 

          PART Rev 110 - REPEALED  (See Rev 604)

 

          PART Rev 111 - REPEALED

 

CHAPTER Rev 200  PROCEDURAL RULES

          PART Rev 201  GENERAL INFORMATION AND DEFINITIONS

                  Section Rev 201.01  Purpose and Scope

                  Section Rev 201.02  Definitions

                  Section Rev 201.03  Department Address

                  Section Rev 201.04  Appearance Before the Department

                  Section Rev 201.05  Appearance of Department Staff

                  Section Rev 201.06  Computation of Time Generally

                  Section Rev 201.07  Motion for Change in Allowed Times

                  Section Rev 201.08  Failure to Comply with Rules

                  Section Rev 201.09  Modification or Suspension of Rules

 

          PART Rev 202  FORM AND SERVICE OF DOCUMENTS

                  Section Rev 202.01  Form, Appearance, and Number of Documents

                  Section Rev 202.02  Subscription and Veracity of Documents

                  Section Rev 202.03  Service of Documents

 

          PART Rev 203  PETITIONS, REQUESTS FOR ABATEMENT AND MOTIONS

                  Section Rev 203.01  Petitions for Redetermination and Reconsideration and Requests for Abatement

                  Section Rev 203.02  Motions

                  Section Rev 203.03  Motion for Continuance

                  Section Rev 203.04  Motion Hearings

                  Section Rev 203.05  Repetitious Motions

                  Section Rev 203.06  Replies to Motions

                  Section Rev 203.07  Failure to Reply to Motion

 

          PART Rev 204  ADJUDICATIVE PROCEEDINGS:  PRACTICE AND PROCEDURE GENERALLY

                  Section Rev 204.01  Applicability

                  Section Rev 204.02  Non-Adjudicative Process

                  Section Rev 204.03  Commencement of Adjudicate Proceeding

                  Section Rev 204.04  Notice of Hearing

                  Section Rev 204.05  Prehearing Conferences

                  Section Rev 204.06  Waiver of Hearing

                  Section Rev 204.07  Intervention

                  Section Rev 204.08  Subpoenas

                  Section Rev 204.09  Hearings; Methods of Proceeding

                  Section Rev 204.10  Close of Record

                  Section Rev 204.11  Transcripts

                  Section Rev 204.12  Evidence

                  Section Rev 204.13  Burden of Proof

 

          PART Rev 205  PRESIDING OFFICER

                  Section Rev 205.01  Authority of Presiding Officer

                  Section Rev 205.02  Authorized Presiding Officers

                  Section Rev 205.03  Withdrawal of Presiding Officer

 

          PART Rev 206  FINAL ORDERS, RECONSIDERATION, CONTINUANCE, AND APPEAL

                  Section Rev 206.01  Final Orders

                  Section Rev 206.02  Motions for Reconsideration or Petitions for Rehearing

                  Section Rev 206.03  Appeals

                  Section Rev 206.04  Stay Pending Litigation

                  Section Rev 206.05  Stay of Collection Pending Appeal

 

          PART Rev 207  SPECIFIC RULES OF PRACTICE AND PROCEDURE

                  Section Rev 207.01  Appeals of Property Tax Rate

                  Section Rev 207.02  Request for Abatement

                  Section Rev 207.03  Petitions for Hearing

                  Section Rev 207.04  Appeals of a Final Decision or Order

               Section Rev 207.05  Hearings on the Suspension or Revocation of a Tobacco Tax License

               Section Rev 207.051 Hearings on the Denial of a Tobacco Tax License Application

               Section Rev 207.06  Hearings on the Suspension or Revocation of a Meals and Rentals Tax Operators License

                  Section Rev 207.07  Appeals of State Tax Abatement or Payment for Lost Taxes to Towns Containing Public Forest Lands

                  Section Rev 207.08  Hearings for Seizure, Forfeiture and Destruction of Illegal Tobacco Products

                  Section Rev 207.09  Hearings on the Refusal to Issue or Renew a Meals and Rentals Tax Operators License

                  Section Rev 207.10  Hearings Involving Meals and Rentals Tax Bonds

                  Section Rev 207.11  Appeal of Franchise Tax - EXPIRED

                  Section Rev 207.12  REPEALED

 

          PART Rev 208  RULEMAKING PETITIONS

                  Section Rev 208.01  Petition for Adoption, Amendment or Repeal of Rules

                  Section Rev 208.02  Department Address

                  Section Rev 208.03  Disposition of Rulemaking Petitions

                  Section Rev 208.04  Reasons for Denial

 

          PART Rev 209  DECLARATORY RULINGS

                  Section Rev 209.01  Petition for Declaratory Ruling

                  Section Rev 209.02  Effect of Declaratory Ruling

                  Section Rev 209.03  Issuance and Publication of Declaratory Rulings

 

          PART Rev 210  EXPLANATION OF ADOPTION OF RULE

                  Section Rev 210.01  Requests for Explanation of Adoption of Rule

                  Section Rev 210.02  Explanation After Adoption of a Rule

 

          PART Rev 211  PUBLIC COMMENT HEARINGS

                  Section Rev 211.01  Purpose

                  Section Rev 211.02  Scope

                  Section Rev 211.03  Notice

                  Section Rev 211.04  Media Access

                  Section Rev 211.05  Conduct of the Hearing

                  Section Rev 211.06  Public Participation

                  Section Rev 211.07  Limitations on Public Participation

 

          PARTS Rev 212 through Rev 218 - RESERVED

 

          PART Rev 219  PUBLIC COMMENT HEARINGS - EXPIRED

                  Section Rev 219.01  Purpose

                  Section Rev 219.02  Scope

                  Section Rev 219.03  Notice

                  Section Rev 219.04  Media Access

                  Section Rev 219.05  Conduct of the Hearing

                  Section Rev 219.06  Public Participation

                  Section Rev 219.07  Limitations on Public Participation

 

          PART Rev 220  PAYMENT PROCESSING - EXPIRED

                  Section Rev 220.01  Partial Payments

                  Section Rev 220.02  Minimum Payment; Return To Be Filed

                  Section Rev 220.03  Offset of Refund or Credit

 

          PART Rev 221  STANDARDS APPLYING TO ALL FORMS - EXPIRED

                  Section Rev 221.01  Forms – Signatures

                  Section Rev 221.02  Federal Identification Numbers

                  Section Rev 221.03  Forms - Tax Return Standards and Procedures

 

          PART Rev 222  FORMS NOT INCLUDED IN OTHER RULES - EXPIRED

                  Section Rev 222.01  Form DP-9, Small Business Corporations - Information Report

                  Section Rev 222.02  Form DP-155, Nuclear Station Property Tax Return

                  Section Rev 222.03  Form DP-155-ES, Declaration of Estimated Nuclear Station Property Tax

                  Section Rev 222.04  Form DP 2210/2220, Exceptions and Penalties for the Underpayment of Estimated Tax

                  Section Rev 222.05  Power of Attorney

 

          PART Rev 223  RECORDKEEPING AND RETENTION REQUIREMENTS - EXPIRED

                  Section Rev 223.01  Definitions

                  Section Rev 223.02  Recordkeeping Requirements

                  Section Rev 223.03  General Requirements For Machine Sensible Records

                  Section Rev 223.04  Recordkeeping Requirements For Electronic Data Interchange

                  Section Rev 223.05  Requirements For Electronic Data Processing Systems

                  Section Rev 223.06  Business Process Information

                  Section Rev 223.07  Access to Machine-Sensible Records

                  Section Rev 223.08  Taxpayer Responsibility and Discretionary Authority

                  Section Rev 223.09  Alternative Storage Media

                  Section Rev 223.10  Effect on Hardcopy Recordkeeping Requirements

                  Section Rev 223.11  Time Period For Record Retention

 

CHAPTER Rev 300  BUSINESS PROFITS TAX

          PART Rev 301  DEFINITIONS

                  Section Rev 301.01  Adjusted Gross Business Profits

                  Section Rev 301.02  Apportionment

                  Section Rev 301.03  Association

                  Section Rev 301.04  Base of Operation

                  Section Rev 301.05  Business Trust

                  Section Rev 301.06  Combined Apportionment Factors

                  Section Rev 301.07  Combined Group

                  Section Rev 301.08  Combined Reporting

                  Section Rev 301.09  Commissioner

                  Section Rev 301.10  Compensation

                  Section Rev 301.11  Costs of Performance

                  Section Rev 301.12  Earned Income

                  Section Rev 301.13  80/20 Business Organization

                  Section Rev 301.14  Employee

                  Section Rev 301.15  Enterprises As Are Expressly Made Exempt

                  Section Rev 301.16  Fringe Benefits

                  Section Rev 301.17  Income-Producing Activity

                  Section Rev 301.18  Independent Contractor

                  Section Rev 301.19  Interdependence in Their functions

                  Section Rev 301.20  Internal Revenue Code

                  Section Rev 301.21  Net Profit from All Business Activity

                  Section Rev 301.22  Net Profit From Such Business Activity

                  Section Rev 301.23  Partnership

                  Section Rev 301.24  Principal New Hampshire Business Organization

                  Section Rev 301.25  Proprietorship

                  Section Rev 301.26  Real and Tangible Personal Property

                  Section Rev 301.27  Regular Corporation

                  Section Rev 301.28  Representative

                  Section Rev 301.29  S Corporation

                  Section Rev 301.30  State

                  Section Rev 301.31  Taxpayer Identification Number

                  Section Rev 301.32  Taxable in Another State

                  Section Rev 301.33  Unity of Operation

                  Section Rev 301.34  Unity of Ownership

                  Section Rev 301.35  Unity of Use

 

          PART Rev 302  COMPUTATION OF GROSS BUSINESS PROFITS

                  Section Rev 302.01  Business Organizations Filing as S Corporations for Federal Income Tax Purposes

                  Section Rev 302.02  Partnerships

                  Section Rev 302.03  Proprietorships

                  Section Rev 302.04  Use of Separate Accounting

                  Section Rev 302.05  Business Organizations Whose Income or Expenses are Federally Reportable by the Owners

                  Section Rev 302.06  Gains or Losses on Sale of Business Assets

                  Section Rev 302.07  Installment Method of Reporting Income

                  Section Rev 302.08  Sale of Agricultural Land Development Rights

                  Section Rev 302.09  Business Organizations Includible in Federal Consolidated Return

                  Section Rev 302.10  Business Organizations Includible in a Combined Return

                  Section Rev 302.11  Factors Suggesting Unity of Operation

                  Section Rev 302.12  Factors Suggesting Unity of Use

                  Section Rev 302.13  Election to Adopt Consolidated Group’s Averaging Convention

                  Section Rev 302.14  Reasonable Compensation for Employees of a Corporation

                  Section Rev 302.15  Professional Limited Liability Companies

 

          PART Rev 303  ADDITIONS AND DEDUCTIONS MADE TO GROSS BUSINESS PROFITS

                  Section Rev 303.01  Compensation for Personal Services of Proprietor, Partner or Member

                  Section Rev 303.02  Qualified Research Contributions

                  Section Rev 303.03  Net Operating Loss Deduction

                  Section Rev 303.04  Interest Income Derived from Notes, Bonds and Other Securities of the United States

                  Section Rev 303.05  Sale or Exchange of an Interest or a Beneficial Interest in a Business Organization

 

          PART Rev 304  APPORTIONMENT OF ADJUSTED GROSS BUSINESS PROFITS

                  Section Rev 304.01  Availability or Requirement of Apportionment For Business Organization

                  Section Rev 304.02  Property Factor

                  Section Rev 304.03  Payroll Factor

                  Section Rev 304.04  Sales Factor

                  Section Rev 304.05  Business Organizations Seeking a Modification of Apportionment Provisions

                  Section Rev 304.06  Use of Special Industry Apportionment Provisions

                  Section Rev 304.07  Adjustments Required to Apportionment Factors for Airline Industries

                  Section Rev 304.08  Adjustments Required to Apportionment Factors for Printing and Publishing Industries

                  Section Rev 304.09  Adjustments Required to Apportionment Factors for Television and Radio Broadcasting Industries

                  Section Rev 304.10  Adjustments Required to Apportionment Factors for Financial Institutions

                  Section Rev 304.11  Adjustments Required to Apportionment Factors for Transportation Industries Other than Airlines, Communication and Energy Companies

 

          PART Rev 305  COMPUTATION OF TAX, ESTIMATED TAX, PAYMENTS AND REFUNDS

                  Section Rev 305.01  Payment of Liabilities

                  Section Rev 305.02  Estimated Taxes

                  Section Rev 305.03  Application of an Overpayment

                  Section Rev 305.04  Understatement of Estimated Taxes

 

          PART Rev 306  CREDITS ALLOWABLE AGAINST TAX LIABILITY

                  Section Rev 306.01  Insurance Premium Tax Credit

                  Section Rev 306.02  Community Development Finance Authority Investment Tax Credit

                  Section Rev 306.03  Economic Revitalization Zone Tax Credit

                  Section Rev 306.04  Timing of Credit Where Tax Years Differ

                  Section Rev 306.05  Excess Credits

                  Section Rev 306.06  Application of Credits to Business Organizations Included in a Combined Group

                  Section Rev 306.07  Education Tax Credit

 

          PART Rev 307  RETURNS, DECLARATIONS, AND EXTENSIONS

                  Section Rev 307.01  Uniform Filing Information

                  Section Rev 307.02  Corporate Returns and Declarations

                  Section Rev 307.03  Partnership Returns and Declarations

                  Section Rev 307.04  Proprietorship Returns and Declarations

                  Section Rev 307.05  Fiduciary Returns and Declarations

                  Section Rev 307.06  Miscellaneous Business Organizations

                  Section Rev 307.07  Members of a Combined Group

                  Section Rev 307.08  Qualified Investment Company Election & Reporting

                  Section Rev 307.09  Extension of Time to File Returns

                  Section Rev 307.10  Amended Tax Returns

               Section Rev 307.11  Corrections Resulting From United States Internal Revenue Service Audit Changes

                  Section Rev 307.12  Short Period Returns

                  Section Rev 307.13  Qualified Regenerative Manufacturing Companies

 

          PART Rev 308  ADMINISTRATION

                  Section Rev 308.01  Taxpayer Records and Information

                  Section Rev 308.02  Confidentiality of Department Records

                  Section Rev 308.03  Informal Pre-Assessment Conference

 

          PART Rev 309  CERTIFICATIONS

                  Section Rev 309.01  Requests for Certification of Good Standing, Dissolution, or Withdrawal

                  Section Rev 309.02  Certification of Good Standing

                  Section Rev 309.03  Certification of  Dissolution

                  Section Rev 309.04  Certification for Withdrawal

 

          PART Rev 310  APPLICATION OF PENALTIES

                  Section Rev 310.01  Substantial Understatement of Tax

                  Section Rev 310.02  Understatement of Taxpayer's Liability by Tax Preparer

                  Section Rev 310.03  Aiding and Abetting an Understatement of Tax Liability

 

          PART Rev 311  BUSINESS PROFITS TAX FORMS AND RETURNS

                  Section Rev 311.01  Availability of Forms and Returns

                  Section Rev 311.02  Form BT-EXT, Payment Form and Application for 7 Month Extension of Time to File Business Tax Return

                  Section Rev 311.03  Form BT-SUMMARY, Business Tax Return Summary

                  Section Rev 311.04  Form DP-87, Report of Change for IRS Adjustment Only

                  Section Rev 311.05-311.27 - REPEALED

 

CHAPTER Rev 400  PROPERTY TAX CREDITS, EXEMPTIONS AND DEFERRALS

          PART Rev 401  DEFINITIONS

                  Section Rev 401.01  Accident, Mistake, or Misfortune

                  Section Rev 401.02  Active Duty

                  Section Rev 401.03  Applicant

                  Section Rev 401.04  Armed Forces

                  Section Rev 404.05  Combat Service

                  Section Rev 401.06  Deaf or Severely Hearing Impaired Person

                  Section Rev 401.07  Discharge

                  Section Rev 401.08  Eligible Person

                  Section Rev 401.09  Encumbrance

                  Section Rev 401.10  Entitled Applicant

                  Section Rev 401.11  Fractional Property Interest

                  Section Rev 401.12  Homestead

                  Section Rev 401.13  Honorable Discharge

                  Section Rev 401.14  Honorable Separation

                  Section Rev 401.15  Municipal Assessing Officials

                  Section Rev 401.16  Municipality

                  Section Rev 401.17  Owner

                  Section Rev 401.18  Person with a Disability

                  Section Rev 401.19  Principal Place of Abode

                  Section Rev 401.20  Property Tax Credit

                  Section Rev 401.21  Property Tax Deferral

                  Section Rev 401.22  Property Tax Exemption

                  Section Rev 401.23  Real Estate

                  Section Rev 401.24  Resident

                  Section Rev 401.25  Residential Real Estate

                  Section Rev 401.26  Service-connected Death

                  Section Rev 401.27  Service-connected Disability

                  Section Rev 401.28  Solar Energy System

                  Section Rev 401.29  Spouse

                  Section Rev 401.30  Surviving Spouse

                  Section Rev 401.31  Tax Year

                  Section Rev 401.32  Undue Hardship

                  Section Rev 401.33  Veteran of Allied Forces

                  Section Rev 401.34  Wind-powered Energy System

                  Section Rev 401.35  Woodheating Energy System

 

          PART Rev 402  GENERAL INFORMATION

                  Section Rev 402.01  Types of Mandatory Property Tax Credits, Exemptions and Deferrals

                  Section Rev 402.02  Types of Optional Property Tax Credits and Exemptions

                  Section Rev 402.03  Ownership Requirements

                  Section Rev 402.04  Limit on Property Tax Credits, Exemptions, and Deferrals

                  Section Rev 402.05  Fractional Property Interests

 

          PART Rev 403  VETERANS’ TAX CREDIT

                  Section Rev 403.01  Definition

                  Section Rev 403.02  Standard or Optional Veterans’ Tax Credits

                  Section Rev 403.03  Residency Requirements

                  Section Rev 403.04  Additional Eligibility Requirements

 

          PART Rev 404  ALL VETERANS’ TAX CREDIT

                  Section Rev 404.01  All Veterans’ Tax Credit

                  Section Rev 404.02  Residency Requirements

                  Section Rev 404.03  Additional Eligibility Requirements

 

          PART Rev 405  TAX CREDIT FOR COMBAT SERVICE

                  Section Rev 405.01  Tax Credit for Combat Service

                  Section Rev 405.02  Residency Requirements

                  Section Rev 405.03  Additional Eligibility Requirements

 

          PART Rev 406  SERVICE-CONNECTED TOTAL AND PERMANENT DISABILITY TAX CREDIT

                  Section Rev 406.01  Definition

                  Section Rev 406.02  Standard or Optional Service-Connected Total and Permanent Disability Tax Credits

                  Section Rev 406.03  Residency Requirements

                  Section Rev 406.04  Additional Eligibility Requirements

 

          PART Rev 407  SURVIVING SPOUSE TAX CREDIT

                  Section Rev 407.01  Definition

                  Section Rev 407.02  Standard or Optional Surviving Spouse Tax Credits

                  Section Rev 407.03  Residency Requirements

                  Section Rev 407.04  Additional Eligibility Requirements

 

          PART Rev 408  CERTAIN DISABLED VETERANS’ EXEMPTION

                  Section Rev 408.01  Certain Disabled Veterans’ Exemption

                  Section Rev 408.02  Residency Requirements

                  Section Rev 408.03  Additional Eligibility Requirements

 

          PART Rev 409  ELDERLY EXEMPTION

                  Section Rev 409.01  Elderly Exemption

                  Section Rev 409.02  Residency Requirements

                  Section Rev 409.03  Additional Eligibility Requirements

 

          PART Rev 410  EXEMPTION FOR IMMPROVEMENTS TO ASSIST PERSONS WITH DISABILITIES

                  Section Rev 410.01  Exemption for Improvements to Assist Persons with Disabilities

                  Section Rev 410.02  Residency Requirements

                  Section Rev 410.03  Additional Eligibility Requirements

 

          PART Rev 411  EXEMPTION FOR THE DISABLED

                  Section Rev 411.01  Exemption for the Disabled

                  Section Rev 411.02  Residency Requirements

                  Section Rev 411.03  Additional Eligibility Requirements

 

          PART Rev 412  EXEMPTION FOR DEAF OR SEVERELY HEARING IMPAIRED PERSONS

                  Section Rev 412.01  Definitions

                  Section Rev 412.02  Exemption for Deaf or Severely Hearing Impaired Persons

                  Section Rev 412.03  Residency Requirements of Exemption for Deaf or Severely Hearing Impaired Persons

                  Section Rev 412.04  Additional Eligibility Requirements of Exemption for Deaf or Severely Hearing Impaired Persons

                  Section Rev 412.05  Exemption for Improvements to Assist Deaf or Severely Hearing Impaired Persons

                  Section Rev 412.06  Residency Requirements of Exemption for Improvements to Assist Deaf or Severely Hearing Impaired Persons

                  Section Rev 412.07  Additional Eligibility Requirements of Exemption for Improvements to Assist Deaf or Severely Hearing Impaired Persons

 

          PART Rev 413  NET INCOME AND NET ASSET REQUIREMENTS FOR ELDERLY, DISABLED AND DEAF EXEMPTIONS

                  Section Rev 413.01  Net Income Requirements

                  Section Rev 413.02  Net Income from all Sources

                  Section Rev 413.03  Net Asset Requirements

                  Section Rev 413.04  Net Assets

                  Section Rev 413.05  Verification

 

          PART Rev 414  EXEMPTION FOR THE BLIND

                  Section Rev 414.01  Exemption for the Blind

                  Section Rev 414.02  Residency Requirements

                  Section Rev 414.03  Additional Eligibility Requirements

 

          PART Rev 415  EXEMPTION FOR SOLAR ENERGY SYSTEMS

                  Section Rev 415.01  Exemption for Solar Energy Systems

 

          PART Rev 416  EXEMPTION FOR WIND-POWERED ENERGY SYSTEMS

                  Section Rev 416.01  Exemption for Wind-Powered Energy Systems

 

          PART Rev 417  EXEMPTION FOR WOODHEATING ENERGY SYSTEMS

                  Section Rev 417.01  Exemption for Woodheating Energy Systems

 

          PART Rev 418  TAX DEFERRAL FOR ELDERLY AND DISABLED

                  Section Rev 418.01  Tax Deferral for Elderly and Disabled

                  Section Rev 418.02  Eligibility Requirements

 

          PART Rev 419  APPLICATIONS FOR PROPERTY TAX CREDITS, EXEMPTIONS, AND DEFERRALS

                  Section Rev 419.01  Applying for a Property Tax Credit or Exemption

                  Section Rev 419.02  Applying for a Property Tax Deferral

                  Section Rev 419.03  Other Application Requirements

 

          PART Rev 420  FORMS

                  Section Rev 420.01  Form PA-29, “Permanent Application for Property Tax Credits/Exemptions”

                  Section Rev 420.02  Form PA-30, “Elderly and Disabled Tax Deferral Application”

                  Section Rev 420.03  Form PA-33, “Statement of Qualification for Property Tax Credit, Exemption or Tax Deferral under RSA 72:33, V”

                  Section Rev 420.04  Form PA-35, “Municipal Assessing Officials’ Response to Tax Credits/Exemptions or Tax Deferral Application

 

          PART Rev 421  OBTAINING FORMS

                  Section Rev 421.01  Obtaining Forms

 

          PART Rev 422  MUNICIPAL ASSESSING OFFICIALS’ PROCEDURE FOR THE APPROVAL OR DENIAL OF PROPERTY TAX CREDIT, EXEMPTION, OR DEFERRAL APPLICATIONS

                  Section Rev 422.01  Receipt of an Application

                  Section Rev 422.02  Municipal Assessing Officials’ Decision

                  Section Rev 422.03  Duration of Applications for Property Tax Credits or Exemptions

 

          PART Rev 423  APPEALS

                  Section Rev 423.01  Appeals

 

          PART Rev 424  NONPROFIT HOUSING PROJECTS EXEMPTION

                  Section Rev 424.01  Definitions

                  Section Rev 424.02  Criteria

 

CHAPTER Rev 500  EXCAVATION TAX AND TAXATION OF EXCAVATION AREA

          PART Rev 501  DEFINITIONS

                  Section Rev 501.01  Department

                  Section Rev 501.02  Earth

                  Section Rev 501.03  Excavation

                  Section Rev 501.04  Excavation Area

                  Section Rev 501.05  Excavating

                  Section Rev 501.06  Incidental Excavation

                  Section Rev 501.07  Local Ordinances

                  Section Rev 501.08  Municipal Assessing Officials

                  Section Rev 501.09  Municipality

                  Section Rev 501.10  Original

                  Section Rev 501.11  Owner

                  Section Rev 501.12  Reclaimed Area

                  Section Rev 501.13  Stockpile

                  Section Rev 501.14  Supplemental

 

          PART Rev 502  FILING OF FORMS

                  Section Rev 502.01  Filing Form PA-38, Notice of Intent to Excavate

                  Section Rev 502.02  Filing Form PA-39, Report of Excavated Material

 

          PART Rev 503  CERTIFICATION BY MUNICIPAL ASSESSING OFFICIALS

                  Section Rev 503.01  Certification of Form PA-38 by Municipal Assessing Officials

 

          PART Rev 504  DISTRIBUTION OF FORMS

                  Section Rev 504.01  Form PA-38, Notice of Intent to Excavate and Administrative and Enforcement Fee

                  Section Rev 504.02  Distribution of Form PA-39, Report of Excavated Material

                  Section Rev 504.03  Distribution of Form PA-40, Excavation Tax Certificate

 

          PART Rev 505  PROPERTY TAXATION OF EXCAVATIONS AND EXCAVATION AREAS

                  Section Rev 505.01  Property Taxation

                  Section Rev 505.02  Exemptions

                  Section Rev 505.03  Excavation on Public Lands

 

          PART Rev 506  EXCAVATION TAX

                  Section Rev 506.01  Exemptions

                  Section Rev 506.02  Excavation on Public Lands or Public Rights of Way

                  Section Rev 506.03  Excavation Exceeding the Original Estimate of 1000 Cubic Yards or Less

                  Section Rev 506.04  Stockpiling of Earth

                  Section Rev 506.05  Other Transactions of Earth

                  Section Rev 506.06  Value Added Products

 

          PART Rev 507  BONDING

                  Section Rev 507.01  Bonding of the Excavation Tax

 

          PART Rev 508  APPEALS

                  Section Rev 508.01  Appealing the Excavation Tax Assessment

 

CHAPTER Rev 600  PROPERTY APPRAISAL

          PART Rev 601  DEFINITIONS

                  Section Rev 601.01  Abatement Review

                  Section Rev 601.02  Appraisal

                  Section Rev 601.03  Appraisal Work

                  Section Rev 601.04  Appraiser

                  Section Rev 601.05  Assessing Services

                  Section Rev 601.06  Assessing Standards Board (ASB)

                  Section Rev 601.07  Assessment

                  Section Rev 601.08  Base Year

                  Section Rev 601.09  BTLA Reassessment

                  Section Rev 601.10  Calibration

                  Section Rev 601.11  Computer Assisted Mass Appraisal (CAMA) System

                  Section Rev 601.12  Commissioner

                  Section Rev 601.13  Contract

                  Section Rev 601.14  Contractor

                  Section Rev 601.15  Cyclical Inspection

                  Section Rev 601.16  Cyclical Revaluation

                  Section Rev 601.17  Data Collection

                  Section Rev 601.18  Department of Revenue Administration (DRA)

                  Section Rev 601.19  DRA Assessment Review Cycle

                  Section Rev 601.20  DRA-Certified

                  Section Rev 601.21  Easement Agreement

                  Section Rev 601.22  Executed

                  Section Rev 601.23  Final Monitoring Report

                  Section Rev 601.24  Full Revaluation

                  Section Rev 601.25  Full Statistical Revaluation

                  Section Rev 601.26  Highest and Best Use

                  Section Rev 601.27  Improvement

                  Section Rev 601.28  In-House Assessor

                  Section Rev 601.29  In-House Work Plan

                  Section Rev 601.30  Listing

                  Section Rev 601.31  Market Analysis

                  Section Rev 601.32  Market Value

                  Section Rev 601.33  Mass Appraisal

                  Section Rev 601.34  Measure

                  Section Rev 601.35  Monitoring

                  Section Rev 601.36  Municipal Assessing Officials

                  Section Rev 601.37  Municipality

                  Section Rev 601.38  Partial Update

                  Section Rev 601.39  Pick-Ups

                  Section Rev 601.40  Revaluation

                  Section Rev 601.41  Sale Validation

                  Section Rev 601.42  Statistical Testing

                  Section Rev 601.43  Tax Year

                  Section Rev 601.44  Uniform Standards of Professional Appraisal Practice (USPAP)

                  Section Rev 601.45  USPAP Compliant Report

 

          PART Rev 602  CONTRACT SUBMISSION, TERMS, COMPLIANCE AND SATISFACTION

                  Section Rev 602.01  Appraisal Work, Contract Submission, and DRA Review

                  Section Rev 602.02  Scope of Municipal Appraisal Work Contract

                  Section Rev 602.03  Contract Satisfaction

                  Section Rev 602.04  Personnel

                  Section Rev 602.05  Revaluation or Partial Update Contract Public Relations and Disclosure

                  Section Rev 602.06  Contract Compensation and Terms

                  Section Rev 602.07  Detail of Appraisal Work to Be Performed and Delivered 

 

          PART Rev 603  REVALUATION CONTRACT REQUIREMENTS

                  Section Rev 603.01  Full Revaluation and Full Statistical Revaluation Contract Requirements

                  Section Rev 603.02  Full Revaluation Contract Services

                  Section Rev 603.03  Full Statistical Revaluation Contract Services

                  Section Rev 603.04  Full Revaluation and Full Statistical Revaluation Contract Services

                  Section Rev 603.05  Full Revaluation and Full Statistical Revaluation Municipal Responsibilities

 

          PART Rev 604  PARTIAL UPDATE CONTRACT REQUIREMENTS

                  Section Rev 604.01  Partial Update Contract Requirements

                  Section Rev 604.02  Partial Update Contract Services

                  Section Rev 604.03  Partial Update Municipal Responsibilities

 

          PART Rev 605  CYCLICAL REVALUATION CONTRACT REQUIREMENTS

                  Section Rev 605.01  Cyclical Revaluation Data Collection Contract Requirements

                  Section Rev 605.02  Cyclical Revaluation Data Collection Contract Services

                  Section Rev 605.03  Cyclical Revaluation Data Collection Municipal Responsibilities

                  Section Rev 605.04  Full Statistical Revaluation of the Cyclical Inspection

 

          PART Rev 606  ASSESSING SERVICES CONTRACT REQUIREMENTS

                  Section Rev 606.01  Assessing Services Contract Requirements

 

          PART Rev 607  ASSESSING SERVICES INSURANCE AND BOND REQUIREMENTS

                  Section Rev 607.01  Indemnification and Insurance

                  Section Rev 607.02  Performance Bond

 

          PART Rev 608  REASSESSMENT SIZE, ADDENDUMS, AMENDMENTS, AND APPENDIXES REQUIREMENTS

                  Section Rev 608.01  Estimated Size of The Reassessment

                  Section Rev 608.02  Addendums, Amendments and Appendixes

 

          PART Rev 609  DRA MONITORING OF REVALUATIONS, PARTIAL UPDATES, OR CYCLICAL REVALUATIONS

                  Section Rev 609.01  Revaluation, Partial Update, or Cyclical Revaluation Conferences

                  Section Rev 609.02  DRA Monitoring of Collected Data

                  Section Rev 609.03  DRA Reporting of Collected Data

                  Section Rev 609.04  DRA Testing and Review of Data for Revaluations and Partial Updates

                  Section Rev 609.05  DRA Final Monitoring Report

 

          PART Rev 610  FORMS, REPORTS AND APPLICATIONS REQUIRED

                  Section Rev 610.01  Form PA-16, Application for Reimbursement to Municipalities in Which Federal and State Forest Land is Situated

                  Section Rev 610.02  Form PA-28, Inventory of Taxable Property

                  Section Rev 610.03  Form PA-36, Discretionary Easement Application

                  Section Rev 610.04  Form PA-37, Discretionary Easement Release

                  Section Rev 610.05  Form PA-36-A, Discretionary Preservation Easement Application

                  Section Rev 610.06  Form PA-37-A, Discretionary Preservation Easement Release

                  Section Rev 610.07  Forms, Reports and Application Availability

                  Section Rev 610.08  Filing Information

 

          PART Rev 611  LOW INCOME HOUSING TAX CREDIT ASSESSMENT

Section Rev 611.01  Form PA-65, Alternate Assessment Election Form Low Income Housing Tax Credit

Section Rev 611.02  Form PA-67, Low Income Housing Tax Credit Program, Annual Filing to Municipality

Section Rev 611.03  Market Capitalization Rate

 

          PART Rev 612  LOW INCOME HOUSING TAX CREDIT ASSESSMENT

Section Rev 612.01  Replacement Cost New of Telecommunications Poles and Conduits

Section Rev 612.02  Form PA-80, Inventory of Telecommunications Poles and Conduits

 

CHAPTER Rev 700  MEALS AND RENTALS TAX

          PART Rev 701  DEFINITIONS

                  Section Rev 701.01  Catering Business

                  Section Rev 701.02  Charge

                  Section Rev 701.03  Confirmation Number

                  Section Rev 701.04  Department

                  Section Rev 701.05  Educational Purposes

                  Section Rev 701.06  E-File

                  Section Rev 701.07  Electronic Authorization

                  Section Rev 701.08  Electronic Data Submission

                  Section Rev 701.09  Furnishings and Accommodations

                  Section Rev 701.10  Hotel

                  Section Rev 701.11  Institution

                  Section Rev 701.12  Meal

                  Section Rev 701.13  Non-Profit Organization

                  Section Rev 701.14  Occupant

                  Section Rev 701.15  Operator

                  Section Rev 701.16  Person

                  Section Rev 701.17  Personal Identification Number (PIN)

                  Section Rev 701.18  Premises

                  Section Rev 701.19  Qualified Educational Organization

                  Section Rev 701.20  Rent

                  Section Rev 701.21  Restaurant

                  Section Rev 701.22  School

                  Section Rev 701.23  Seasonal Business

                  Section Rev 701.24  Services

                  Section Rev 701.25  Short-term Rental

                  Section Rev 701.26  Signature

                  Section Rev 701.27  Sleeping Accommodation

                  Section Rev 701.28  Taxable Meal

                  Section Rev 701.29  Taxpayer Identification Number

                  Section Rev 701.30  Telefile

                  Section Rev 701.31  Wholly Packaged Off the Premises

 

          PART Rev 702  COMPUTATION OF TAXABLE MEALS

                  Section Rev 702.01  Inclusive Tax Calculation

                  Section Rev 702.02  Taxable Meals by Non-Profit Organizations Other than Qualified Educational Organizations

                  Section Rev 702.03  Non-Taxable Meals by Non-Profit Organizations Other than Qualified Educational Organizations

                  Section Rev 702.04  Taxable Meals by Qualified Educational Organizations

                  Section Rev 702.05  Non-Taxable Meals by Qualified Educational Organizations

                  Section Rev 702.06  Charges by a Catering Business

                  Section Rev 702.07  Meals Furnished by an Operator to Employees

                  Section Rev 702.08  Meals at Hospitals and Medical Facilities

                  Section Rev 702.09  Meals at Institutions

                  Section Rev 702.10  Meals to State and Federal Government

                  Section Rev 702.11  Meals with Free Coupons, Discounts, Gift Certificates, Complementary Sales, and Other Promotional Items

                  Section Rev 702.12  Meals with Purchased Coupons, Gift Certificates and Meal Tickets

                  Section Rev 702.13  Bakery Sales

                  Section Rev 702.14  Sales for Resale

                  Section Rev 702.15  Meal Delivery Service Businesses

                  Section Rev 702.16  Non-Taxable Auxiliary Charges

                  Section Rev 702.17  Admission Charges

         

          PART Rev 703  COMPUTATION OF TAXABLE RENT

                  Section Rev 703.01  Inclusive Tax Calculation

                  Section Rev 703.02  Taxation of Rent

                  Section Rev 703.03  Camping Areas

                  Section Rev 703.04  Computation of Permanent Residency

                  Section Rev 703.05  Non-Taxable Auxiliary Charges

                  Section Rev 703.06  Admission Charges

                  Section Rev 703.07  Rooms with Free Coupons, Discounts, Gift Certificates, Complementary Sales, and Other Free Promotional Items

                  Section Rev 703.08  Purchased Coupons and Gift Certificates for Rooms

                  Section Rev 703.09  Rooms to State and Federal Government

 

          PART Rev 704  MOTOR VEHICLE RENTALS

                  Section Rev 704.01  Taxable Rental Receipts

                  Section Rev 704.02  Non-Taxable Charges

                  Section Rev 704.03  Motor Vehicle Rentals to Foreign Missions

                  Section Rev 704.04  Non-Taxable Rental Agreements

                  Section Rev 704.05  Motor Vehicle Rentals with Free Coupons, Discounts, Gift Certificates, Complimentary Sales, and Other Free Promotional Items

                  Section Rev 704.06  Purchased Coupons and Gift Certificates for Motor Vehicle Rentals

 

          PART Rev 705  LICENSING AND RESPONSIBILITIES OF OPERATORS

                  Section Rev 705.01  License Requirement

                  Section Rev 705.02  License Expiration

                  Section Rev 705.03  License Renewal

                  Section Rev 705.04  Employee Cafeteria Operators

                  Section Rev 705.05  Personal Identification Number (PIN)

                  Section Rev 705.06  Changing a PIN

                  Section Rev 705.07  Credit Card and In-House Charges

                  Section Rev 705.08  Non-Payments

                  Section Rev 705.09  Collection Agency Recoveries

                  Section Rev 705.10  Loss Due to Theft

                  Section Rev 705.11  Transfer of Customers to Another Operator

                  Section Rev 705.12  Surety Bonds

 

          PART Rev 706  RETURNS AND ELECTRNONIC FILING REQUIREMENTS

                  Section Rev 706.01  Participation in E-File or Telefile

                  Section Rev 706.02  Required Accounts

                  Section Rev 706.03  Permission to File Quarterly Returns

                  Section Rev 706.04  Seasonal Operators

                  Section Rev 706.05  Consolidated Returns

                  Section Rev 706.06  Permission to File Returns Based on a Non-Calendar Month

                  Section Rev 706.07  Extension of Time for Filing Returns

                  Section Rev 706.08  Acceptable Tax Submission

 

          PART Rev 707  PAYMENT OF TAX

                  Section Rev 707.01  Mandated Payments

                  Section Rev 707.02  Conversion of State Funds

                  Section Rev 707.03  Use of United States Currency

                  Section Rev 707.04  Payment Procedures for Partial Payments

                  Section Rev 707.05  Refusal to Pay Tax

                  Section Rev 707.06  Over Collection of Tax by Operators

 

          PART Rev 708  ADMINISTRATION

                  Section Rev 708.01  Taxpayer Records and Information

                  Section Rev 708.02  Confidentiality of Department Records

                  Section Rev 708.03  Informal Pre-Assessment Conference

 

          PART Rev 709  APPLICATION OF PENALITIES

                  Section Rev 709.01  Substantial Understatement of Tax

                  Section Rev 709.02  Understatement of Taxpayer’s Liability by Tax Preparer

                  Section Rev 709.03  Aiding and Abetting an Understatement of Tax Liability

 

          PART Rev 710  MEALS AND RENTALS TAX FORMS

                  Section Rev 710.01  Availability of Forms

                  Section Rev 710.02  Form DP-14 WS, Meals and Rentals Tax Worksheet

                  Section Rev 710.03  Form DP-14, Meals and Rentals Tax Return

                  Section Rev 710.04  Form CD-3, Applications for Meals and Rentals Tax Operator’s License

                  Section Rev 710.05  Form AU-16, Consent Fixing Period of Limitation Upon Assessment or Refund of Tax

                  Section Rev 710.06  Form CD-60, Meals and Rentals Tax Bond

                  Section Rev 710.07  Form CD-100, Meals and Rentals Request to Update or Change License

 

CHAPTER Rev 800  TRANSFER OF REAL PROPERTY

          PART Rev 801  DEFINITIONS

                  Section Rev 801.01  Assumed by the Transferee

                  Section Rev 801.02  Beneficial Interest in the Trust is not Represented by Transferrable Shares

                  Section Rev 801.03  Deed

                  Section Rev 801.04  Fair Market Value

                  Section Rev 801.05  Goodwill

                  Section Rev 801.06  Lease

                  Section Rev 801.07  Massachusetts Trust

                  Section Rev 801.08  Price or Consideration

                  Section Rev 801.09  Real Estate Holding Company

                  Section Rev 801.10  Sale, Granting and Transfer

                  Section Rev 801.11  State of New Hampshire

                  Section Rev 801.12  Transferable Interests

 

          PART Rev 802  PROPERTY TRANSFERS SUBJECT TO TAX

                  Section Rev 802.01  Taxable Transfers

                  Section Rev 802.02  Revocable Trusts of Real Property

                  Section Rev 802.03  Transfers Involving the State of New Hampshire or its Political Subdivisions

                  Section Rev 802.04  Transfers Involving The United States Government

                  Section Rev 802.05  Transfers of Interests in Real Estate Holding Companies

                  Section Rev 802.06  Amount of Consideration

 

          PART Rev 803  EXEMPTIONS

                  Section Rev 803.01  Modification of Existing Deed

                  Section Rev 803.02  Transfers Under a Plan of Reorganization

                  Section Rev 803.03  Stating Exemption Claimed on the Deed

                  Section Rev 803.04  Single Entity Reorganizations

                  Section Rev 803.05  Carried Interests

                  Section Rev 803.06  Conversions

                  Section Rev 803.07  Leases

 

          PART Rev 804  CONTRACTUAL AND NONCONTRACTUAL TRANSFERS

                  Section Rev 804.01  Homestead Rights

                  Section Rev 804.02  LLC Conversions - REPEALED

 

          PART Rev 805  CONSIDERATION FOR, AND VALUATION, OF PROPERTY

                  Section Rev 805.01  Real Estate Holding Companies

                  Section Rev 805.02  Determination of Fair Market Value for Purposes of Real Estate Holding Company Status - REPEALED

                  Section Rev 805.03  Appeal of Assessment Based on Fair Market Value

 

          PART Rev 806  REGISTER OF DEEDS

                  Section Rev 806.01  Insufficient Remittance

                  Section Rev 806.02  Payment to Department

                  Section Rev 806.03  Notice of Real Estate Transfer Tax Refunded

                  Section Rev 806.04  Notice of Additional Tax Collected by Department

 

          PART Rev 807  DECLARATIONS OF CONSIDERATION, PAYMENTS AND REFUNDS

                  Section Rev 807.01  Transfers

                  Section Rev 807.02  Declaration of Consideration for Certain Exempt Transfers

                  Section Rev 807.03  Amended Declarations of Consideration

                  Section Rev 807.04  Refund Requests

                  Section Rev 807.05  Payment of Tax on Transfers of Real Estate Holding Company Interests

 

          PART Rev 808  ADMINISTRATION

                  Section Rev 808.01  Taxpayer Records and Information

                  Section Rev 808.02  Pre-Assessment Conference

 

          PART Rev 809  FORMS

                  Section Rev 809.01  Form DP-3R, Notice of Real Estate Transfer Tax Refunded

                  Section Rev 809.02  Form DP-3, Notice of Additional Real Estate Transfer Tax Collected

                  Section Rev 809.03  Form DP-4, Monthly Report of Taxes & Surcharge Fees Collected on Transfer of Real Property

                  Section Rev 809.04  Form CD-57-P “Real Estate Transfer Tax Declaration of Consideration Real Estate Purchaser (Grantee)” and Form CD-57-S, Real Estate Transfer Tax Declaration of Consideration Real Estate Seller (Grantor)

                  Section Rev 809.05  Form CD-57-HC-P Real Estate Transfer Tax Declaration of Consideration for Real Estate Holding Companies (Purchaser) and Form CD-57-HC-S, Real Estate Transfer Tax Declaration of Consideration for Real Estate Holding Companies (Seller)

                  Section Rev 809.06  Form DP-65, Credit Claim for Real Estate Transfer Tax Stamps

                  Section Rev 809.07  Form DP-65S Credit for Recording Surcharge Stamps or Indicia

 

          PART Rev 810  PENALTIES AND INTEREST

                  Section Rev 810.01  Penalties

                  Section Rev 810.02  Interest

 

CHAPTER Rev 900 INTEREST AND DIVIDENDS TAX

          PART Rev 901  DEFINITIONS

                  Section Rev 901.01  Accumulated Profits

                  Section Rev 901.02  Association

                  Section Rev 901.03  A Beneficial Interest in Which is not Represented by Transferable Shares

                  Section Rev 901.04  A Beneficial Interest in Which is Represented by Transferable Shares

                  Section Rev 901.05  Capital

                  Section Rev 901.06  Corporation

                  Section Rev 901.07  Department

                  Section Rev 901.08  Distributions

                  Section Rev 901.09  Dividend

                  Section Rev 901.10  Earnings

                  Section Rev 901.11  Fair Market Value

                  Section Rev 901.12  Federal Identification Number

                  Section Rev 901.13  Interest

                  Section Rev 901.14  Internal Revenue Code (IRC)

                  Section Rev 901.15  Organization

                  Section Rev 901.16  Part Year Resident

                  Section Rev 901.17  Part Year Return

                  Section Rev 901.18  Stock Dividend

                  Section Rev 901.19  Tax Year

                  Section Rev 901.20  Transferable

                  Section Rev 901.21  Usual Place of Business

 

          PART Rev 902  RESIDENCY AND TAXABILITY OF SPECIAL ENTITIES

                  Section Rev 902.01  Residency, Establishment of Intent

                  Section Rev 902.02  Part Year Residency

                  Section Rev 902.03  Absence From State

                  Section Rev 902.04  New Hampshire Resident Or Inhabitant

                  Section Rev 902.05  Treatment of Mutual Funds and Their Investors

                  Section Rev 902.06  Mutual Funds

                  Section Rev 902.07  Partnerships, LLCs, Associations and Trust Beneficiaries

                  Section Rev 902.08  Accounting Method For Determination of Accumulated Profits

                  Section Rev 902.09  Mixed-Share Organizations

 

          PART Rev 903  INCLUSIONS AND EXCLUSIONS TO INCOME

                  Section Rev 903.01  Forgiveness of Debt

                  Section Rev 903.02  Mutual Fund Dividends

                  Section Rev 903.03  Measurement of Non-Cash Distributions

                  Section Rev 903.04  Deemed Interest

                  Section Rev 903.05  Deemed Dividends

                  Section Rev 903.06  Sequence of Distributions

                  Section Rev 903.07  Post-Termination Distributions of Federally Recognized S Corporations

                  Section Rev 903.08  Liability for Part-Year Residency

 

          PART Rev 904  EXEMPTIONS

                  Section Rev 904.01  Part-Year Returns

                  Section Rev 904.02  Blind Taxpayers

                  Section Rev 904.03  Persons with Disabilities

                  Section Rev 904.04  Exemption For Trust Income Designated For Contribution to Charities

                  Section Rev 904.05  Education Tax Credit

 

          PART Rev 905  ESTIMATED TAX, PAYMENTS AND OVERPAYMENTS

                  Section Rev 905.01  Payments of Liabilities

                  Section Rev 905.02  Estimated Taxes

                  Section Rev 905.03  Application of An Overpayment

                  Section Rev 905.04  Uniform Filing Information

 

          PART Rev 906  RETURNS, DECLARATIONS, AND EXTENSIONS

                  Section Rev 906.01  Estimated Tax Payments

                  Section Rev 906.02  Form DP-10, Interest and Dividends Tax Return

                  Section Rev 906.03  Form DP-10-ES, Estimated Interest and Dividends Tax

                  Section Rev 906.04  Form DP-59-A, Payment Form and Application for 7 Month Extension of Time to File Interest and Dividends Tax Return

                Section Rev 906.05  Form DP-87 ID, Interest and Dividend Tax Report of Change for IRS Adjustment Only

                  Section Rev 906.06  Amended Tax Returns and Claims For Refund

 

          PART Rev 907  ADMINISTRATION

                  Section Rev 907.01  Pre-Assessment Conference

 

          PART Rev 908  PENALTIES

                  Section Rev 908.01  Substantial Understatement of Tax

                  Section Rev 908.02  Understatement of Taxpayer's Liability by Tax Preparer

                  Section Rev 908.03  Aiding and Abetting an Understatement of Tax Liability

 

CHAPTER Rev 1000 TOBACCO TAX

          PART Rev 1001  DEFINITIONS

                  Section Rev 1001.01  Bond

                  Section Rev 1001.02  Cigarette

                  Section Rev 1001.03  Consumer

                  Section Rev 1001.04  Department

                  Section Rev 1001.05  Manufacturer

                  Section Rev 1001.06  Other Tobacco Products (OTP)

                  Section Rev 1001.07  Regular Accounting Quarter

                  Section Rev 1001.08  Reporting Period

                  Section Rev 1001.09  Retailer

                  Section Rev 1001.10  Roll-Your-Own (RYO)

                  Section Rev 1001.11  Sale

                  Section Rev 1001.12  Sampler

                  Section Rev 1001.13  Smoked

                  Section Rev 1001.14  Smokeless Tobacco Products

                  Section Rev 1001.15  Snuff Flour

                  Section Rev 1001.16  Snus and Snuff

                  Section Rev 1001.17  Sub-jobber

                  Section Rev 1001.18  Tobacco Products

                  Section Rev 1001.19  Usable

                  Section Rev 1001.20  Taxpayer Identification Number

                  Section Rev 1001.21  Wholesaler

 

          PART Rev 1002  STAMPS

                  Section Rev 1002.01  Requirement for Use of Stamps

                  Section Rev 1002.02  Free Tobacco Products

 

          PART Rev 1003  OTHER TOBACCO PRODUCTS

                  Section Rev 1003.01  Documentation of Tax Paid for OTP

                  Section Rev 1003.02  OTP Tax Liability

                  Section Rev 1003.03  Credits or Refunds for Returned OTP for Wholesalers

 

          PART Rev 1004  ROLL-YOUR-OWN (RYO)

                  Section Rev 1004.01  Documentation of Tax Paid for RYO

                  Section Rev 1004.02  Tax Liability for RYO

                  Section Rev 1004.03  Credits or Refunds for Returned RYO for Wholesalers

 

          PART Rev 1005  PURCHASES OF TAX STAMPS

                  Section Rev 1005.01  Purchases of Tax Stamps

                  Section Rev 1005.02  Independence of Transactions

                  Section Rev 1005.03  Purchases of Tax Stamps on Credit

                  Section Rev 1005.04  Payment Methods

                  Section Rev 1005.05  Refunds for Stamps on Outdated, Damaged or Unsaleable Cigarettes for Wholesalers

 

          PART Rev 1006  ACCOUNTING RECORDS

                  Section Rev 1006.01  Definitions

                  Section Rev 1006.02  Content and Maintenance of Accounting Records

                  Section Rev 1006.03  Records of Retail Prices for All Tobacco Products

 

          PART Rev 1007  REPORTS REQUIRED

                  Section Rev 1007.01  Administration

                  Section Rev 1007.02  Consumer Reporting and Payment

 

          PART Rev 1008  ADMINISTRATION

                  Section Rev 1008.01  Confidentiality of Department Records

                  Section Rev 1008.02  Pre-Assessment Conference

                  Section Rev 1008.03  Tobacco License

                  Section Rev 1008.04  Tobacco License Application

                  Section Rev 1008.05  Posting the License

                  Section Rev 1008.06  Discontinuing Operations

                  Section Rev 1008.07  Suspension of Tobacco Tax License

 

          PART Rev 1009  FORMS AND REPORTS

                  Section Rev 1009.01  Availability of Tax Returns, Forms and Related Documents

                  Section Rev 1009.02  Manufacturer’s Report

                  Section Rev 1009.03  Form AU-201, Non-Resident Wholesaler Cigarette Tax Report

                  Section Rev 1009.04  Form AU-202, Resident Wholesaler Cigarette Tax Report

                  Section Rev 1009.05  CD-15, Cigarette Stamp Order

                  Section Rev 1009.06  Form CD-18, Tobacco Tax Credit Bond

                  Section Rev 1009.07  Form CD-92, Notice of Intent to Return Damaged or Obsolete Cigarettes to Manufacturer

                  Section Rev 1009.08  Form DP-31, Application for Tobacco Tax License

                  Section Rev 1009.09  Form DP-151, Wholesalers’ Other Tobacco Products Tax Return

                  Section Rev 1009.10  Form AU-215, Consumer Tobacco Products Tax Return

 

          PART Rev 1010  APPLICATION OF PENALTIES

                  Section Rev 1010.01  Understatement of Taxpayer’s Liability by Tax Preparer

                  Section Rev 1010.02  Aiding and Abetting an Understatement of Tax Liability

                  Section Rev 1010.03  Adequate Disclosure and Substantial Authority Requirements

 

          PART Rev 1011  SEIZURE AND DESTRUCTION OF CONFISCATED TOBACCO PRODUCTS

                  Section Rev 1011.01  Seizure, Forfeiture and Destruction of Illegal Tobacco Products

 

CHAPTER Rev 1100  FINANCIAL SOURCE CODING FOR LOCAL EDUCATIONAL AGENCIES

          PART Rev 1101  DEFINITIONS

                  Section Rev 1101.01  Account Structure

                  Section Rev 1101.02  Accounting System

                  Section Rev 1101.03  Accrual

                  Section Rev 1101.04  American Institute of Certified Public Accountants (AICPA)

                  Section Rev 1101.05  Appropriation

                  Section Rev 1101.06  Basis of Accounting

                  Section Rev 1101.07  Double Entry

                  Section Rev 1101.08  Financial Accounting Standards Board (FASB)

                  Section Rev 1101.09  Function

                  Section Rev 1101.10  Function Code

                  Section Rev 1101.11  Fund

                  Section Rev 1101.12  Fund Code

                  Section Rev 1101.13  General Accepted Accounting Principles (GAAP)

                  Section Rev 1101.14  Governmental Accounting Standards Board (GASB)

                  Section Rev 1101.15  Legislative Body

                  Section Rev 1101.16  Local Educational Agency (LEA)

                  Section Rev 1101.17  Modified Accrual

                  Section Rev 1101.18  Object

                  Section Rev 1101.19  Object Code

                  Section Rev 1101.20  Organization Code

 

          PART Rev 1102  METHOD AND BASIS OF ACCOUNTING AND GENERALLY ACCEPTED ACCOUNTING PRINCIPLES FOR SCHOOLS

                  Section Rev 1102.01  Method of Accounting

                  Section Rev 1102.02  Basis of Accounting

                  Section Rev 1102.03  Hierarchy of Generally Accepted Accounting Principles (GAAP) for Schools

 

          PART Rev 1103  ACCOUNT STRUCTURE FOR ACCRUAL

                  Section Rev 1103.01  Account Structure

 

          PART Rev 1104  ACCOUNT STRUCTURE FOR MODIFIED ACCRUAL

                  Section Rev 1104.01  Account Structure

 

          PART Rev 1105  CLASSIFICATION OF FUNDS AND ACCOUNT GROUPS

                  Section Rev 1105.01  Classification of Funds

                  Section Rev 1105.02  Activity Funds

 

          PART Rev 1106  CLASSIFICATION OF REVENUE SOURCES

                  Section Rev 1106.01  Source Code 1000, Revenue From Local Sources

                  Section Rev 1106.02  Source Code 3000, Revenue From State of New Hampshire

                  Section Rev 1106.03  Source Code 4000, Revenue From Federal Government

                  Section Rev 1106.04  Source Code 5000, Other Sources

 

          PART Rev 1107  CLASSIFICATION OF EXPENDITURES BY FUNCTION

                  Section Rev 1107.01  Function Code 1000, Instruction

                  Section Rev 1107.02  Function Code 2000, Support Services

                  Section Rev 1107.03  Function Code 3000, Operation of Non-instructional Services

                  Section Rev 1107.04  Function Code 4000, Facilities Acquisition and Construction Services

                  Section Rev 1107.05  Function Code 5000, Other Outlays

 

          PART Rev 1108  CLASSIFICATION OF EXPENDITURES BY OBJECT

                  Section Rev 1108.01  Object Code 100, Personal Services - Salaries

                  Section Rev 1108.02  Object Code 200, Personal Services - Employee Benefits

                  Section Rev 1108.03  Object Code 300, Purchased Professional and Technical Services

                  Section Rev 1108.04  Object Code 400, Purchased Property Services

                  Section Rev 1108.05  Object Code 500, Other Purchased Services

                  Section Rev 1108.06  Object Code 600, Supplies and Materials

                  Section Rev 1108.07  Object Code 700, Property

                  Section Rev 1108.08  Object Code 800, Other Objects

                  Section Rev 1108.09  Object Code 900, Other Uses of Funds

 

          PART Rev 1109  CLASSIFICATION OF EXPENDITURES BY INSTRUCTIONAL ORGANIZATION

                  Section Rev 1109.01  Organization Code 00, District Wide

                  Section Rev 1109.02  Organization Code 10, Elementary School

                  Section Rev 1109.03  Organization Code 20, Middle School

                  Section Rev 1109.04  Organization Code 30, Secondary School

                  Section Rev 1109.05  Organization Code 40, Postsecondary Education

 

          PART Rev 1110  CLASSIFICATION OF BALANCE SHEET ACCOUNTS

                  Section Rev 1110.01  Assets and Other Debits

                  Section Rev 1110.02  Liabilities, Fund Equity and Other Credits

 

          PART Rev 1111  FORMS AND REPORTS REQUIRED BY RSA 21-J:34

                  Section Rev 1111.01  Form and Report Availability

                  Section Rev 1111.02  Form MS-22, Report of Appropriations Actually Voted

                  Section Rev 1111.03  Form MS-24, Revised Estimated Revenues

                  Section Rev 1111.04  Form MS-25, School Financial Report

                  Section Rev 1111.05  Form MS-26, School Budget Form

                  Section Rev 1111.06  Form MS-26c, Dependent School Budget Form

                        Section Rev 1111.07  Form MS-27, School Budget Form

 

CHAPTER Rev 1200  LOW AND MODERATE INCOME HOMEOWNERS PROPERTY TAX RELIEF

          PART Rev 1201  DEFINITIONS

                  Section Rev 1201.01  Accident, Mistake or Misfortune

                  Section Rev 1201.02  Adult

                  Section Rev 1201.03  Claim

                  Section Rev 1201.04  Claimant

                  Section Rev 1201.05  Co-Claimant

                  Section Rev 1201.06  Department

                  Section Rev 1201.07  Homestead

                  Section Rev 1201.08  Household Income

                  Section Rev 1201.09  New Hampshire Household

 

          PART Rev 1202  ELIGIBILITY REQUIREMENTS

                  Section Rev 1202.01  Eligibility Criteria

 

          PART Rev 1203  FILING FOR TAX RELIEF

                  Section Rev 1203.01  Filing Dates

                  Section Rev 1203.02  Additional Documents

 

          PART Rev 1204  REJECTIONS AND APPEALS

                  Section Rev 1204.01  Rejection of Claim

                  Section Rev 1204.02  Appeals

 

          PART Rev 1205  RELIEF

                  Section Rev 1205.01  Relief

 

          PART Rev 1206  PENALTIES

                  Section Rev 1206.01  Criteria for Penalties

                  Section Rev 1206.02  Penalties for Erroneously Paid Claims

                  Section Rev 1206.03  Penalties for Fraudulent Claims

 

CHAPTER Rev 1300  LEGACY AND SUCCESSION AND ESTATE TAXES – EXPIRED (except for Rev 1304.07)

            PART Rev 1301 DEFINITIONS

                        Section Rev 1301.01 Beneficiary

                        Section Rev 1301.02 Bona Fide

                        Section Rev 1301.03 Contemplation of Death

                        Section Rev 1301.04 Current Assets

                        Section Rev 1301.05 Custodian

                        Section Rev 1301.06 Date of Death Value

                        Section Rev 1301.07 Decedent

                        Section Rev 1301.08 Fair Market Value

                        Section Rev 1301.09 Fiduciary

                        Section Rev 1301.10 Homestead

                        Section Rev 1301.11 Joint Ownership

                        Section Rev 1301.12 Legacy

                        Section Rev 1301.13 Lineal Ascendent

                        Section Rev 1301.14 Lineal Descendent

                        Section Rev 1301.15 Public Charity

                        Section Rev 1301.16 Rest and residue

                        Section Rev 1301.17 Settlor

                        Section Rev 1301.18 Step Child

                        Section Rev 1301.19 Succession

                        Section Rev 1301.20 Tenancy in Common

                        Section Rev 1301.21 Trustee

 

            PART Rev 1302 TAXABLE AND NONTAXABLE PERSONS

                        Section Rev 1302.01 Identifying the Taxpayer

                        Section Rev 1302.02 Joint Ownership

                        Section Rev 1302.03 Taxability of Transfers to Adopted Children

                        Section Rev 1302.04 Lineal Ascendents and Descendants of Adopted Children

                        Section Rev 1302.05 Taxability of Transfers to Step Children

                        Section Rev 1302.06 Homestead Exemption for Siblings

                        Section Rev 1302.07 Common Law Spouse

                        Section Rev 1302.08 Qualification as a Public Charity

 

            PART Rev 1303 VALUATION OF PROPERTY SUBJECT TO TAX

                        Section Rev 1303.01 Method of Valuation

                        Section Rev 1303.02 Alternate Valuation Date

                        Section Rev 1303.03 Adjustments to Date of Death Value

                        Section Rev 1303.04 Jointly Held Property

 

            PART Rev 1304 ALLOWABLE AND NON-ALLOWABLE DEDUCTIONS AND CREDITS

                        Section Rev 1304.01 Exclusion for Charitable Gifts

                        Section Rev 1304.02 Executor or Administrator Fees

                        Section Rev 1304.03 Claims for Care

                        Section Rev 1304.04 Expenses Incurred for Sale of Real Estate for Non-Resident Decedent

                        Section Rev 1304.05 Expenses Incurred for Trusts Under Legacy and Succession

                        Section Rev 1304.06 Credit Verification for Payments Made in Other Taxing Jurisdictions

                        Section Rev 1304.07 Life Estates and Remainder Interests

                        Section Rev 1304.08 Expenses of Administration

                        Section Rev 1304.09 Deductions

 

            PART Rev 1305 PROPERTY TAXABLE

                        Section Rev 1305.01 Insurance Policies

                        Section Rev 1305.02 Annuities, Retirement Accounts, Pension and Profit Sharing Plans

                        Section Rev 1305.03 Mortgage Interest in Real Property

                        Section Rev 1305.04 Trusts

 

            PART Rev 1306 ADMINISTRATION

                        Section Rev 1306.01 Taxpayer Records and Information

                        Section Rev 1306.02 Confidentiality

                        Section Rev 1306.03 Power of Attorney

                        Section Rev 1306.04 Pre-Assessment Conference

 

            PART Rev 1307 INFORMATIONAL REPORTING BY EXECUTORS, ADMINISTRATORS, TRUSTEES, FIDUCIARIES OR CUSTODIANS

                        Section Rev 1307.01 Notification of Trust By Executors, Administrators, Fiduciaries or Custodians

                        Section Rev 1307.02 Notification of Trust By Trustee

                        Section Rev 1307.03 Notification: Time Limit

 

            PART Rev 1308 STANDARDS FOR TAX RETURNS, FORMS AND RELATED DOCUMENTS

                        Section Rev 1308.01 Availability of Tax Returns, Forms and Related Documents

                        Section Rev 1308.02 Signatures

                        Section Rev 1308.03 Authorization Other Than Executor or Administrator

                        Section Rev 1308.04 Uniform Return or Document Information

                        Section Rev 1308.05 Filing Requirements

                        Section Rev 1308.06 Extensions of Time to File

                        Section Rev 1308.07 Estimated Payments of Tax Liabilities

                        Section Rev 1308.08 Amended Returns

                        Section Rev 1308.09 Corrections Resulting From Internal Revenue Service Audit Changes

 

            PART Rev 1309 FORMS PRESCRIBED

                        Section Rev 1309.01 AU 101 List of Legatees

                        Section Rev 1309.01 AU 101-A List of Heirs

                        Section Rev 1309.03 AU 101-B Report of Gifts, Transfers, Joint Tenancies and Trusts

                        Section Rev 1309.04 AU 101-C Trust Report

                        Section Rev 1309.05 Inventory of Accounts in Financial Institutions

                        Section Rev 1309.06 AU-LS 116 Application for Consent to Transfer Shares of Stock

                        Section Rev 1309.07 DP-145 Legacy and Succession Tax Return

                        Section Rev 1309.08 DP-145 Schedule A Summary of Estate

                        Section Rev 1309.09 DP-145-ES Estimated Legacy and Succession Tax

                        Section Rev 1309.10 DP-146 Transfer Tax Return - Nonresident Decedent

                        Section Rev 1309.11 DP-146-ES Estimated Non-Resident Personal Property Transfer Tax

                        Section Rev 1309.12 DP-147 Application for 6-month Extension of Time to File for Non-resident Personal Property Transfer Tax

                        Section Rev 1309.13 DP-148 Application for 6-month Extension of Time to File for Legacy and Succession Tax

                        Section Rev 1309.14 NH 706 NH Estate Tax Return

                        Section Rev 1309.15 NH 706-ES NH Estate Tax Estimate

                        Section Rev 1309.16 Form Au-123 Application For Consent to Transfer Property

 

            PART Rev 1310 PENALTIES

                        Section Rev 1310.01 Against Executor, Administrator, Trustee, Fiduciary or Custodian for Neglect or Refusal to Comply

                        Section Rev 1310.02 Understatement of Taxpayer's Liability by Tax Preparer

                        Section Rev 1310.03 Aiding and Abetting an Understatement of Tax Liability

                        Section Rev 1310.04 Adequate Disclosure and Substantial Authority Requirements

 

CHAPTER Rev 1400  UTILITY PROPERTY TAX (UPT)

          PART Rev 1401  DEFINITIONS

                  Section Rev 1401.01  Assessed Value

                  Section Rev 1401.02  Utility

                  Section Rev 1401.03  Utility Property

                  Section Rev 1401.04  Regulated Public Utility

 

          PART Rev 1402  PROPERTIES EXEMPT FROM UPT

                  Section Rev 1402.01  Properties Exempt from the UPT

 

          PART Rev 1403  DETERMINING UPT DUE

                  Section Rev 1403.01  Payment In Lieu of Taxes

                  Section Rev 1403.02  Notice of Value and Tax Bill

 

          PART Rev 1404  FILING PAYMENT FORMS, ESTIMATES AND EXTENSIONS

                  Section Rev 1404.01  Mailing Address for Payment Forms and Payments

                  Section Rev 1404.02  Filing Estimated UPT

                  Section Rev 1404.03  Filing a UPT Payment Form

                  Section Rev 1404.04  Request for an Extension of Time to File Form PA-20

 

          PART Rev 1405  ADMINISTRATION

                  Section Rev 1405.01  Mailing Address for Filing Documents Other Than Payment Forms and Payments

                  Section Rev 1405.02  Change of Ownership

                  Section Rev 1405.03  Appeals

                  Section Rev 1405.04  Record Retention

                  Section Rev 1405.05  Record Availability

 

          PART Rev 1406  FORMS

                  Section Rev 1406.01  Form Availability

                  Section Rev 1406.02  Form PA-70 Declaration of Ownership Interest in Utility Property

                  Section Rev 1406.03  Form PA-20 Utility Property Tax Information Update

                  Section Rev 1406.04  Form PA-20 EXT Request for Extension to File Utility Property Tax Information Update

                  Section Rev 1406.05  Form PA-20-E Utility Property Tax List of Pollution Control Exemptions

 

          PART Rev 1407  PUBLIC FORUM

                  Section Rev 1407.01  Purpose

                  Section Rev 1407.02  Public Forum

                  Section Rev 1407.03  Definitions

                  Section Rev 1407.04  Notice

                  Section Rev 1407.05  Media Access

                  Section Rev 1407.06  Conduct of a Public Forum

                  Section Rev 1407.07  Public Participation

 

CHAPTER Rev 1500  RAILROAD AND PRIVATE RAIL CAR COMPANY TAXATION

          PART Rev 1501  DEFINITIONS

                  Section Rev 1501.01  Arm’s Length Transaction

                  Section Rev 1501.02  Commissioner

                  Section Rev 1501.03  Common Equity

                  Section Rev 1501.04  Current Liabilities

                  Section Rev 1501.05  Department

                  Section Rev 1501.06  Expenses Everywhere

                  Section Rev 1501.07  Gross Railroad Revenues Everywhere

                  Section Rev 1501.08  Lessor

                  Section Rev 1501.09  Long Term Debt

                  Section Rev 1501.10  Municipality

                  Section Rev 1501.11  Preferred Stock

                  Section Rev 1501.12  Private Rail Car Company

                  Section Rev 1501.13  Railroad Company

                  Section Rev 1501.14  Railroad Company Assets

                  Section Rev 1501.15  Road

                  Section Rev 1501.16  Tax Year

                  Section Rev 1501.17  Taxpayer Identification Number

                  Section Rev 1501.18  Total Capital Structure

                  Section Rev 1501.19  Total Net Book Value Everywhere

                  Section Rev 1501.20  Total Net Book Value in New Hampshire

                  Section Rev 1501.21  Total Original Cost Everywhere

                  Section Rev 1501.22  Total Original Cost in New Hampshire

 

          PART Rev 1502  RAILROAD COMPANY REPORTING REQUIREMENTS

                  Section Rev 1502.01  Railroad Company Railroad Tax Reporting Requirements

                  Section Rev 1502.02  Reporting the Sale of the Railroad Company

                  Section Rev 1502.03  Report of Stock Ownership

                  Section Rev 1502.04  Railroad Directors’ Return

                  Section Rev 1502.05  Railroad Company Estimated Railroad Tax

                  Section Rev 1502.06  Railroad Company Railroad Tax Payment Form

 

          PART Rev 1503  PRIVATE RAIL CAR COMPANY REPORTING REQUIREMENTS

                  Section Rev 1503.01  Private Rail Car Company Railroad Tax Reporting Requirements

                  Section Rev 1503.02  Reporting the Sale of the Rail Car Company

                  Section Rev 1503.03  Private Rail Car Estimated Railroad Tax

                  Section Rev 1503.04  Private Rail Car Company Railroad Tax Payment Form

 

          PART Rev 1504  REQUEST FOR EXTENSION FOR RAILROAD TAX REPORTING

                  Section Rev 1504.01  Request for Reporting Extension

 

          PART Rev 1505  EXCEPTIONS AND PENALTY FOR THE UNDERPAYMENT OF ESTIMATED TAX

                  Section Rev 1505.01  Exceptions and Penalty for the Underpayment of Estimated Tax

 

          PART Rev 1506  FILING OF FORMS AND FORM AVAILABILITY

                  Section Rev 1506.01  Filing Address

                  Section Rev 1506.02  Form Availability

 

          PART Rev 1507  APPEALS OF RAILROAD TAX VALIDATION

                  Section Rev 1507.01  Appeal of Railroad Tax

 

CHAPTER Rev 1600  COMMUNICATIONS SERVICES TAX

          PART Rev 1601  DEFINITIONS

                  Section Rev 1601.01  Agency

                  Section Rev 1601.02  Channel

                  Section Rev 1601.03  Channel Termination Point

                  Section Rev 1601.04  Communications Services

                  Section Rev 1601.05  Dial Around Call

                  Section Rev 1601.06  Department

                  Section Rev 1601.07  Default Compensation

                  Section Rev 1601.08  Disaggregated

                  Section Rev 1601.09  Gross Charge

                  Section Rev 1601.10  Initial Cell Site

                  Section Rev 1601.11  Paid Calling Service

                  Section Rev 1601.12  Personal Communications Services

                  Section Rev 1601.13  Place of Primary Use

                  Section Rev 1601.14  Political Subdivision

                  Section Rev 1601.15  Private Communications Service

                  Section Rev 1601.16  Private Line Service

                  Section Rev 1601.17  Reseller

                  Section Rev 1601.18  Residential Customer

                  Section Rev 1601.19  Retailers

                  Section Rev 1601.20  Taxing Jurisdiction

 

          PART Rev 1602  CALCULATION OF GROSS CHARGE

                  Section Rev 1602.01  Charges Directly Related or Necessary to Communications Services

                  Section Rev 1602.02  Disaggregated Charges

                  Section Rev 1602.03  Charges for Customer Equipment

                  Section Rev 1602.04  Charges for Additional Services

                  Section Rev 1602.05  Paid Callings Service

                  Section Rev 1602.06  Coin Operated Telephone Service

                  Section Rev 1602.07  Dial Around Calls

 

          PART Rev 1603  RESPONSIBILITY FOR ACCOUNTING FOR TAXES COLLECTED

                  Section Rev 1603.01  Agent Liability

 

          PART Rev 1604  MOBILE TELECOMMUNICATIONS

                  Section Rev 1604.01  Sourcing Gross Charges for Mobile Telecommunications

                  Section Rev 1604.02  Use of Enhanced Zip Code

                  Section Rev 1604.03  Maintenance of Primary Use Address

                  Section Rev 1604.04  Billing

 

          PART Rev 1605  EXEMPTIONS

                  Section Rev 1605.01  Exemptions for Governmental Agencies or Political Subdivisions

 

          PART Rev 1606  CLAIMS FOR CREDIT OR REFUND

                  Section Rev 1606.01  Credits

                  Section Rev 1606.02  Refunds

 

          PART Rev 1607  RETURNS, EXTENSIONS AND PAYMENT OF TAX

                  Section Rev 1607.01  Filing

                  Section Rev 1607.02  Extension of Time to File Returns

                  Section Rev 1607.03  Amended Tax Returns

                  Section Rev 1607.04  Payment of the Tax

                  Section Rev 1607.05  Estimated Payments

 

          PART Rev 1608  RESALE NUMBERS AND CERTIFICATES

                  Section Rev 1608.01  Application for Resale Number

 

          PART Rev 1609  ADMINISTRATION

                  Section Rev 1609.01  Records and Information

                  Section Rev 1609.02  Confidentiality of Department Records

                  Section Rev 1609.03  Pre-Assessment Conferences

 

          PART Rev 1610  APPLICATION OF PENALTIES

                  Section Rev 1610.01  Substantial Understatement of Tax

                  Section Rev 1610.02  Understatement of Taxpayer’s Liability by Tax Preparer

                  Section Rev 1610.03  Aiding and Abetting an Understatement of Tax Liability

 

          PART Rev 1611  FORMS

                  Section Rev 1611.01  Availability of Forms

                  Section Rev 1611.02  Mailing Address

                  Section Rev 1611.03  Form DP-135, Communications Services Tax Return

             Section Rev 1611.04  Form DP-137, Application for 31-day Extension of Time to File Communications Service Tax Return

             Section Rev 1611.05  Form DP-139, Communications Services Tax Application for Registration Number

             Section Rev 1611.06  Form DP-135-ES, Estimated Communications Services Tax

             Section Rev 1611.07  Form DP-143, Communications Services Tax Application for Resale

             Section Rev 1611.08  Form DP-144 Communications Services Tax Registration Change Request

 

CHAPTER Rev 1700  FINANCIAL ACCOUNTING FOR CITIES AND TOWNS

          PART Rev 1701  DEFINITIONS

                  Section Rev 1701.01  American Institute of Certified Public Accounting (AICPA)

                  Section Rev 1701.02  Basis of Accounting

                  Section Rev 1701.03  Double Entry

                  Section Rev 1701.04  Financial Accounting Standards Board (FASB)

                  Section Rev 1701.05  Function

                  Section Rev 1701.06  Fund

                  Section Rev 1701.07  Governmental Accounting Standards Board (GASB)

                  Section Rev 1701.08  Governing Body

                  Section Rev 1701.09  Legislative Body

                  Section Rev 1701.10  Municipality

                  Section Rev 1701.11  Program

                  Section Rev 1701.12  Uniform Chart of Accounts

 

          PART Rev 1702  METHOD AND BASIS OF ACCOUNTING AND GENERALLY ACCEPTED ACCOUNTING PRINCIPLES FOR MUNICIPALITIES

                  Section Rev 1702.01  Method of Accounting

                  Section Rev 1702.02  Basis of Accounting

                  Section Rev 1702.03  Use of Accrual Basis

                  Section Rev 1702.04  Hierarchy of Generally Accepted Accounting Principles for Municipalities

 

          PART Rev 1703  CLASSIFICATION OF FUNDS AND ACCOUNT GROUPS

                  Section Rev 1703.01  Classification of Funds

                  Section Rev 1703.02  RESERVED

 

          PART Rev 1704  CLASSIFICATION OF REVENUE SOURCES

                  Section Rev 1704.01  Source:  Revenue From Taxes

                  Section Rev 1704.02  Source:  Revenue From Licenses, Permits and Fees

                  Section Rev 1704.03  Source:  Revenue From The Federal Government

                  Section Rev 1704.04  Source:  Revenue From the State of New Hampshire

                  Section Rev 1704.05  Source:  Revenue From Other Governments

                  Section Rev 1704.06  Source:  Revenues From Charges For Services

                  Section Rev 1704.07  Source:  Revenues from Miscellaneous Sources

                  Section Rev 1704.08  Source:  Interfund Operating Transfers In

                  Section Rev 1704.09  Source:  Other Financial Sources

 

          PART Rev 1705  CLASSIFICATION OF EXPENDITURE AND EXPENSE FUNCTIONS AND PROGRAMS

                  Section Rev 1705.01  Function:  General Government

                  Section Rev 1705.02  Function:  Public Safety

                  Section Rev 1705.03  Function:  Airport or Aviation Center

                  Section Rev 1705.04  Function:  Highways and Streets

                  Section Rev 1705.05  Function:  Sanitation

                  Section Rev 1705.06  Function:  Water Distribution and Treatment

                  Section Rev 1705.07  Function:  Electric

                  Section Rev 1705.08  Function:  Health

                  Section Rev 1705.09  Function:  Welfare

                  Section Rev 1705.10  Function:  Culture and Recreation

                  Section Rev 1705.11  Function:  Conservation

                  Section Rev 1705.12  Function:  Redevelopment and Housing

                  Section Rev 1705.13  Function:  Economic Development

                  Section Rev 1705.14  Function:  Debt Service

                  Section Rev 1705.15  Function:  Capital Outlay

                  Section Rev 1705.16  Function:  Interfund Operating Transfers Out

                  Section Rev 1705.17  Function:  Payment to or Property Tax Assessments on Behalf of Other Governments

 

          PART Rev 1706  CLASSIFICATION OF BALANCE SHEET ACCOUNTS FOR REPORTING ON REPORT MS-5, FINANCIAL REPORT OF THE TOWN OR CITY BUDGET

                  Section Rev 1706.01  Classification of Assets and Other Debits

                  Section Rev 1706.02  Liabilities

                  Section Rev 1706.03  Fund Equity and Other Credits

 

          PART Rev 1707  FORMS AND REPORTS REQUIRED BY RSA 21-J:34

                  Section Rev 1707.01  Form  and Report Availability

                  Section Rev 1707.02  Filing Information

                         Section Rev 1707.03  Report MS-1,   Summary Inventory of Valuation

                  Section Rev 1707.04  Form MS-1,   EXT, MS-1 Extension Request

                  Section Rev 1707.05  Report MS-2,   Report of Appropriations Actually Voted

                  Section Rev 1707.06  Report MS-4,   Revised Estimated Revenues

                  Section Rev 1707.07  Report MS-5,   Financial Report of the Town or City Budget

                  Section Rev 1707.08  Form MS-6,   Budget of the Town

                  Section Rev 1707.09  Form MS-6c,  Proposed Budget of the City

                  Section Rev 1707.10  Form MS-7,    Budget of a Town with a Municipal Budget Committee

                  Section Rev 1707.11  Report MS-9,    Report of Trust and Capital Reserve Funds

                  Section Rev 1707.12  Report MS-10,  Report of Common Trust fund Investments

                  Section Rev 1707.13  Report MS-11,  Annual Report of Town Officers

                  Section Rev 1707.14  Report MS-12,  Report of City Officials

                  Section Rev 1707.15  Report MS-50,  Treasurer’s Report of Borrowing

 

CHAPTER Rev 1800  CONSERVATION RESTRICTION ASSESSMENT

          PART Rev 1801  DEFINITIONS

                  Section Rev 1801.01  Charitable, Educational and Other Non-profit Corporation or Association

                  Section Rev 1801.02  Department

                  Section Rev 1801.03  Grantee

                  Section Rev 1801.04  Inconsistent Use Improvements

                  Section Rev 1801.05  Land Categories

                  Section Rev 1801.06  Municipal Assessing Officials

                  Section Rev 1801.07  Recreation Land

                  Section Rev 1801.08  Soil Potential Index (SPI)

 

          PART Rev 1802  APPLICATION PROCEDURES

                  Section Rev 1802.01  Application Filing, Approval, Distribution and Appeal

                  Section Rev 1802.02  Withdrawal of  Application

                  Section Rev 1802.03  Appeals

 

          PART Rev 1803  LIMITS ON LAND

                  Section Rev 1803.01  Developed Land

                  Section Rev 1803.02  Factors Affecting Classification

                  Section Rev 1803.03  Reserved Rights

                  Section Rev 1803.04  Inconsistent Use Improvements

                  Section Rev 1803.05  Recreation Land

 

          PART Rev 1804  DISQUALIFICATION OF LAND

                  Section Rev 1804.01  Conditions of Disqualification

                  Section Rev 1804.02  Notice Required

                  Section Rev 1804.03  Amount of Land Disqualified

                  Section Rev 1804.04  Inconsistent Use Penalty Form PA-61 “Inconsistent Use Penalty on Conservation Restriction Land” Completion and Distribution

                  Section Rev 1804.05  Abatement of Inconsistent Use Penalty on Conservation Restriction Land

                  Section Rev 1804.06  Appeal

 

          PART Rev 1805  FORMS, REPORTS AND APPLICATION REQUIRED

                  Section Rev 1805.01  Form PA-60, Conservation Restriction Assessment Application

                  Section Rev 1805.02  Form PA-61, Inconsistent Use Penalty on Conservation Restriction Land

 

CHAPTER Rev 1900  MUNICIPAL MATTERS

          PART Rev 1901  GENERAL DEFINITIONS

                  Section Rev 1901.01  Abatement

                  Section Rev 1901.02  Assessing Officials

                  Section Rev 1901.03  Cash Receipts Journal

                  Section Rev 1901.04  Commissioner

                  Section Rev 1901.05  Department

                  Section Rev 1901.06  Fiscal Period

                  Section Rev 1901.07  Governing Body

                  Section Rev 1901.08  Legislative Body

                  Section Rev 1901.09  Municipality

                  Section Rev 1901.10  Year’s End

 

          PART Rev 1902  CLOSING OF BOOKS AND ACCOUNTS

                  Section Rev 1902.01  Fiscal Year

                  Section Rev 1902.02  Optional Fiscal Year

                  Section Rev 1902.03  Year-End Receipts

 

          PART Rev 1903  SURETY BONDING OF MUNICIPAL OFFICIALS

                  Section Rev 1903.01  Definitions

                  Section Rev 1903.02  Format Requirements for Bond Instruments

                  Section Rev 1903.03  Effective Dates

                  Section Rev 1903.04  Discovery Period

                  Section Rev 1903.05  Cost of the Bonds

                  Section Rev 1903.06  Minimum Bond Requirements for Municipal Officials

 

          PART Rev 1904  REQUIREMENTS OF AUDITORS

                  Section Rev 1904.01  Definitions

                  Section Rev 1904.02  Independent Public Accountant

                  Section Rev 1904.03  Locally Elected Municipal Auditors

 

          PART Rev 1905  TAX COLLECTORS

                  Section Rev 1905.01  Basic Records

                  Section Rev 1905.02  Tax Warrant Books

                  Section Rev 1905.03  Separate Tax Lists

                  Section Rev 1905.04  Signed Notices

                  Section Rev 1905.05  Cash Receipts

                  Section Rev 1905.06  Tax Sale or Lien Records

                  Section Rev 1005.07  Recording and Processing of Transactions

                  Section Rev 1905.08  Remittances to the Treasurer by the Tax Collector

                  Section Rev 1905.09  Real Estate Tax Bills

                  Section Rev 1905.10  Annual Reports

                  Section Rev 1905.11  Record Retention

 

          PART Rev 1906  MUNICIPAL TREASURERS

                  Section Rev 1906.01  Bonds and Notes Register

 

          PART Rev 1907  VALUATION OF UTILITY COMPANY DISTRIBUTION ASSESTS

                  Section Rev 1907.01  Definitions

                  Section Rev 1907.02  Report of Utility Company Assets

                  Section Rev 1907.03  5-Year Phase-In-Period

                  Section Rev 1907.04  Equalization of Formula

 

          PART Rev 1908  FORMS

                  Section Rev 1908.01  Form MS-60, Report of Locally Elected Auditor(s)

                  Section Rev 1908.02  Form MS-60A, Auditor Option and Schedule

                  Section Rev 1908.03  Form MS-60W, Audit Waiver Request

 

CHAPTER Rev 2000  FINANCIAL ACCOUNTING FOR VILLAGE DISTRICTS

PART Rev 2001  GENERAL DEFINITIONS

Section Rev 2001.01  Accrual Basis of Accounting

Section Rev 2001.02  American Institute of Certified Public Accountants (AICPA)

Section Rev 2001.03  Basis of Accounting

Section Rev 2001.04  Department

Section Rev 2001.05  Double Entry

Section Rev 2001.06  Expenditures

Section Rev 2001.07  Expenses

Section Rev 2001.08  Federal Accounting Standards Advisory Board (FASAB)

Section Rev 2001.09  Financial Accounting Standards Board (FASB)

Section Rev 2001.10  Function

Section Rev 2001.11  Fund

Section Rev 2001.12  Generally Accepted Accounting Principles (GAAP)

Section Rev 2001.13  Governmental Accounting Standards Board (GASB)

Section Rev 2001.14  Legislative Body

Section Rev 2001.15  Modified Accrual Basis of Accounting

Section Rev 2001.16  Program

Section Rev 2001.17  Uniform Chart of Accounts

Section Rev 2001.18  Village District

 

PART Rev 2002  METHOD AND BASIS OF ACCOUNTING AND GENERALLY ACCEPTED ACCOUNTING PRINCIPLES FOR VILLAGE DISTRICTS

Section Rev 2002.01  Method of Accounting

Section Rev 2002.02  Basis of Accounting

Section Rev 2002.03  Hierarchy of GAAP for Village Districts

 

PART Rev 2003  CLASSIFICATION OF FUNDS AND ACCOUNT GROUPS – GAAP BASIS

Section Rev 2003.01  Classification of Funds

 

PART Rev 2004  CLASSIFICATION OF REVENUE SOURCES

Section Rev 2004.01  SOURCE 3100:  Revenue from Taxes

Section Rev 2004.02  SOURCE 3310:  Revenue from the Federal Government

Section Rev 2004.03  SOURCE 3350:  Revenue from the State of New Hampshire

Section Rev 2004.04  SOURCE 3370:  Revenue from Other Governments

Section Rev 2004.05  SOURCE 3400:  Revenues from Charges for Services

Section Rev 2004.06  SOURCE 3500:  Revenues from Miscellaneous Sources

Section Rev 2004.07  SOURCE 3910:  Interfund Operating Transfers In

Section Rev 2004.08  SOURCE 3930:  Other Financial Sources

 

PART Rev 2005  CLASSIFICATION OF EXPENDITURE OR EXPENSE FUNCTIONS AND PROGRAMS

Section Rev 2005.01  FUNCTION:  General Government

Section Rev 2005.02  FUNCTION:  Public Safety

Section Rev 2005.03  FUNCTION:  Highways and Streets

Section Rev 2005.04  FUNCTION:  Sanitation

Section Rev 2005.05  FUNCTION:  Water Distribution and Treatment

Section Rev 2005.06  FUNCTION:  Health

Section Rev 2005.07  FUNCTION:  Culture and Recreation

Section Rev 2005.08  FUNCTION:  Debt Service

Section Rev 2005.09  FUNCTION:  Capital Outlay

Section Rev 2005.10  FUNCTION:  Interfund Operating Transfers Out

Section Rev 2005.11  FUNCTION 4930:  Payments to Other Governments

 

PART Rev 2006  CLASSIFICATION OF BALANCE SHEET ACCOUNTS FOR REPORTS ON FORM, MS-35, “FINANCIAL REPORT OF THE VILLAGE DISTRICT BUDGET”

Section Rev 2006.01  Assets

Section Rev 2006.02  Liabilities

Section Rev 2006.03  Fund Equity and Other Credits

 

PART Rev 2007  FORMS AND REPORTS REQUIRED BY RSA 21-J:34

Section Rev 2007.01  Forms and Reports Availability

Section Rev 2007.02  Timeliness

Section Rev 2007.03  Filing Information

Section Rev 2007.04  Form MS-32, Report of Appropriations Actually Voted for Village Districts or Electronic Form MS-232, Report of Appropriations Actually Voted

Section Rev 2007.05  Form MS-36, Budget Form for Village Districts Which Have Not Adopted the Provisions of RSA 32:14 – RSA 32:24 or Electronic Form MS-636, Budget of the Town/Village District

Section Rev 2007.06  Form MS-37, Budget Form for Village Districts Which Have Adopted the Provisions of RSA 32:14 – RSA 32:24 or Electronic Form MS-737 Budget of the Town/Village District With a Budget Committee

Section Rev 2007.07  Form MS-34, Revised Estimated Revenues or Electronic Form MS-434, Revised Estimated Revenues

Section Rev 2007.08  Form MS-35, Financial Report of the Village District Budget

Section Rev 2007.09  Form MS-31, Report of Village District Officials or Electronic Form MS-123 Report of Town/City/Village Officials

 

CHAPTER Rev 2200  FINANCIAL ACCOUNTING FOR COUNTIES

PART Rev 2201  GENERAL DEFINITIONS

Section Rev 2201.01  Accrual Basis of Accounting

Section Rev 2201.02  American Institute of Certified Public Accountants (AICPA)

Section Rev 2201.03  Basis of Accounting

Section Rev 2201.04  Department

Section Rev 2201.05  Double Entry

Section Rev 2201.06  Expenditure

Section Rev 2201.07  Expense

Section Rev 2201.08  Federal Accounting Standards Advisory Board (FASAB)

Section Rev 2201.09  Financial Accounting Standards Board (FASB)

Section Rev 2201.10  Function

Section Rev 2201.11  Fund

Section Rev 2201.12  Generally Accepted Accounting Principles (GAAP)

Section Rev 2201.13  Governmental Accounting Standards Board (GASB)

Section Rev 2201.14  Legislative Body

Section Rev 2201.15  Modified Accrual Basis of Accounting

Section Rev 2201.16  Program

Section Rev 2201.17  Uniform Chart of Accounts

 

PART Rev 2202  METHOD AND BASIS OF ACCOUNTING AND GENERALLY ACCEPTED ACCOUNTING PRINCIPLES FOR COUNTIES

Section Rev 2202.01  Method of Accounting

Section Rev 2202.02  Basis of Accounting

Section Rev 2202.03  Hierarchy of Generally Accepted Accounting Principles for Counties

 

PART Rev 2203  CLASSIFICATION OF FUNDS AND ACCOUNT GROUPS

Section Rev 2203.01  Classification of Funds

 

PART Rev 2204  CLASSIFICATION OF REVENUE SOURCES

Section Rev 2204.01  SOURCE 3100:  Revenue from Assessments and Taxes

Section Rev 2204.02  SOURCE 3200:  Revenue from Licenses, Permits and Fees

Section Rev 2204.03  SOURCE 3300:  Revenue from the Federal Government

Section Rev 2204.04  SOURCE 3350:  Revenue from the State of New Hampshire

Section Rev 2204.05  SOURCE 3370:  Revenue from Other Governments

Section Rev 2204.06  SOURCE 3400:  Revenues from Charges for Services

Section Rev 2204.07  SOURCE 3500:  Revenues from Miscellaneous Sources

Section Rev 2204.08  SOURCE 3900:  Other Financial Sources

 

          PART Rev 2205  CLASSIFICATION OF EXPENDITURE AND EXPENSE FUNCTIONS AND PROGRAMS

Section Rev 2205.01  FUNCTION 4100:  General Government

Section Rev 2205.02  FUNCTION 4200:  Public Safety

Section Rev 2205.03  FUNCTION 4230:  Corrections

Section Rev 2205.04  FUNCTION 4300:  County Farm

Section Rev 2205.05  FUNCTION 4400:  County Nursing Home

Section Rev 2205.06  FUNCTION 4440:  Human Services

Section Rev 2205.07  FUNCTION 4610:  Cooperative Extension Services

Section Rev 2205.08  FUNCTION 4650:  Economic Development

Section Rev 2205.09  FUNCTION 4700:  Debt Service

Section Rev 2205.10  FUNCTION 4800:  Intergovernmental Transfers

Section Rev 2205.11  FUNCTION 4900:  Capital Outlay

Section Rev 2205.12  FUNCTION 4905:  Depreciation Expense

Section Rev 2205.13  FUNCTION 4910:  Interfund Operating Transfers

 

PART Rev 2206 CLASSIFICATION OF BALANCE SHEET ACCOUNTS FOR REPORTING ON REPORT MS-45 NEW HAMPSHIRE ANNUAL COUNTY FINANCIAL REPORT

Section Rev 2206.01  Assets

Section Rev 2206.02  Liabilities and Fund Equity

Section Rev 2206.03  Fund Equity

 

PART Rev 2207 FORMS AND REPORTS REQUIRED

Section Rev 2207.01  Use of Uniform Classification of Accounts

Section Rev 2207.02  Form MS-46, Proposed Budget and Estimate of Revenue – County

Section Rev 2207.03  Form MS-42, Statement of County Appropriations and Revenue as Voted

Section Rev 2207.04  Form MS-45, New Hampshire Annual County Financial Report

Section Rev 2207.05  Form and Report Availability

Section Rev 2207.06  Filing Information

 

PART Rev 2208  BONDING OF OFFICIALS

Section Rev 2208.01  Format Requirements for Bond Instruments

Section Rev 2208.02  Effective Dates

Section Rev 2208.03  Period for Discovery

Section Rev 2208.04  Cost of the Bonds

Section Rev 2208.05  Minimum Surety Bond Requirements for Specific County Officials

 

CHAPTER Rev 2300  MEDICAID ENHANCEMENT TAX

          PART Rev 2301  DEFINITIONS

                  Section Rev 2301.01  Bad Debts

                  Section Rev 2301.02  Charity Care

                  Section Rev 2301.03  Department

                  Section Rev 2301.04  Gross Charges of the Hospital

                  Section Rev 2301.05  Hospital

                  Section Rev 2301.06  Inpatient Hospital Services

                  Section Rev 2301.07  Net Patient Services Revenue

                  Section Rev 2301.08  Outpatient Hospital Services

                  Section Rev 2301.09  Payor Discounts

 

          PART Rev 2302  ACCOUNTING

                  Section Rev 2302.01  Method Required

                  Section Rev 2302.02  Non-binding Estimate

 

          PART Rev 2303  RETURNS

                  Section Rev 2303.01  Form DP-153, Medicaid Enhancement Tax Return

                  Section Rev 2303.02  Form DP-153-ES, Medicaid Enhancement Tax Payment Non-Binding Estimate

 

          PART Rev 2304  ADMINISTRATION

                  Section Rev 2304.01  Taxpayer Records and Information

                  Section Rev 2304.02  Examination of Records and Information

 

CHAPTER Rev 2400  BUSINESS ENTERPRISE TAX

          PART Rev 2401  DEFINITIONS

                  Section Rev 2401.01  Affiliated Group

                  Section Rev 2401.02  Business Enterprise

                  Section Rev 2401.03  Capital

                  Section Rev 2401.04  Client Company

                  Section Rev 2401.05  Cost of Performance

                  Section Rev 2401.06  Employee Leasing Company

                  Section Rev 2401.07  Department

                  Section Rev 2401.08  Distributions

                  Section Rev 2401.09  Internal Revenue Code (IRC)

                  Section Rev 2401.10  Net Earnings from Self-Employment

                  Section Rev 2401.11  Personal Investment Activities

                  Section Rev 2401.12  Real and Tangible Personal Property

                  Section Rev 2401.13  Revenue Producing Activity

                  Section Rev 2401.14  State

 

          PART Rev 2402  COMPUTATION OF THE ENTERPRISE VALUE TAX BASE

                  Section Rev 2402.01  Compensation Element

                  Section Rev 2402.02  Interest Element

                  Section Rev 2402.03  Dividend Element

                  Section Rev 2402.04  Grantor Trusts

                  Section Rev 2402.05  Business Enterprises, Exempt from Tax Under IRC Section 501(c)(3), with Unrelated Business Income

                  Section Rev 2402.06  Business Enterprises Whose Income or Expenses are Federally Reportable by the Owners

                  Section Rev 2402.07  Non-applicability of Federal Immunity Provision

                  Section Rev 2402.08  Employee Leasing Companies

 

          PART Rev 2403  ADJUSTMENTS TO THE ENTERPRISE VALUE TAX BASE

                  Section Rev 2403.01  Net Earnings from Self-Employment Retained in the Business Enterprise

                  Section Rev 2403.02  Dividend Received Deduction

                  Section Rev 2403.03  Utilization of Deductions in Arriving at the Taxable Amount of the Enterprise Value Tax Base

 

          PART Rev 2404  APPORTIONMENT OF THE ENTERPRISE VALUE TAX BASE

                  Section Rev 2404.01  Definitions

                  Section Rev 2404.02  Availability or Requirement of Apportionment for a Business Enterprise

                  Section Rev 2404.03  Apportionment for Grantor Trust Activity

                  Section Rev 2404.04  Compensation Apportionment Factor

                  Section Rev 2404.05  Interest Apportionment Factor

                  Section Rev 2404.06  Dividends Apportionment Factor

                  Section Rev 2404.07  Modification of Apportionment Provisions

 

          PART Rev 2405  COMPUTATION OF TAX, PAYMENTS, REFUNDS AND CARRYOVER OF CREDIT

                  Section Rev 2405.01  Payments of Liabilities

                  Section Rev 2405.02  Estimated Taxes

                  Section Rev 2405.03  Application of an Overpayment

                  Section Rev 2405.04  Carryover of Unused Credits Resulting From Changes in Form of Business

 

          PART Rev 2406  CREDITS ALLOWED AGAINST TAX LIABILITY

                  Section Rev 2406.01  Credits Allowed Against the Business Profits Tax

                  Section Rev 2406.02  Credits Allowed Against the Business Enterprise Tax

                  Section Rev 2406.03  Community Development Finance Authority Investment Tax Credit

                  Section Rev 2406.04  Economic Revitalization Zone Credits

                  Section Rev 2406.05  Research and Development Tax Credit

                  Section Rev 2406.06  Education Tax Credit

 

          PART Rev 2407  RETURNS, EXTENSIONS AND DECLARATIONS

                  Section Rev 2407.01  Timeliness

                  Section Rev 2407.02  Filing

                  Section Rev 2407.03  Tax Returns

                  Section Rev 2407.04  Amended Returns

                  Section Rev 2407.05  Short Period Returns

                  Section Rev 2407.06  Corrections Resulting From Internal Revenue Service Audit Changes

                  Section Rev 2407.07  Extension of Time to File Returns

 

          PART Rev 2408  ADMINISTRATION

                  Section Rev 2408.01  Taxpayer Records and Information

                  Section Rev 2408.02  Confidentiality of Department Records

                  Section Rev 2408.03  Informal Pre-Assessment Conference

 

          PART Rev 2409  CERTIFICATIONS

                  Section Rev 2409.01  Business Enterprise Requests for Certifications of Dissolution, Withdrawal, Good Standing, or Cancellation of LLC

                  Section Rev 2409.02  Certification Statement of Good Standing

                  Section Rev 2409.03  Certification of Dissolution

                  Section Rev 2409.04  Certification Statement for Withdrawal

 

          PART Rev 2410  APPLICATION OF PENALTIES

                  Section Rev 2410.01  Substantial Understatement of Tax Penalty

                  Section Rev 2410.02  Understatement of Taxpayer's Liability by Tax Preparer Penalty

                  Section Rev 2410.03  Aiding and Abetting an Understatement of Tax Liability Penalty

 

          PART Rev 2411  BUSINESS ENTERPRISE TAX FORMS

                  Section Rev 2411.01  Availability of Forms

                  Section Rev 2411.02  Form BT-EXT, Payment Form and Application for 7 Month Extension of Time to File Business Tax Return

                  Section Rev 2411.03  Form BT-SUMMARY, Business Tax Return Summary

                  Section Rev 2411.04  Form BET, Business Enterprise Tax Return

                  Section Rev 2411.05  Form BET-80, Business Enterprise Tax Apportionment

                  Section Rev 2411.06  Form BET-80-WE, Business Enterprise Tax Apportionment for Individual Nexus Members of a Combined Group

                  Section Rev 2411.07  Estimated Tax Forms

                  Section Rev 2411.08  Form AU-22, Certification Request Form

                  Section Rev 2411.09  Form DP-165, Research & Development Tax Credit Application

                  Section Rev 2411.10  Forms Applying Credits for Business Profits Tax

                  Section Rev 2411.11  Form DP-216, Employee Leasing Company Business Enterprise Tax (BET) Election

 

CHAPTER Rev 2500  ELECTRONIC TRANSFERS AND FILING

          PART Rev 2501  DEFINITIONS

                  Section Rev 2501.01  Addenda Record

                  Section Rev 2501.02  Automated Clearing House

                  Section Rev 2501.03  Automated Clearing House Credit

                  Section Rev 2501.04  Automated Clearing House Debit

                  Section Rev 2501.05  Automated Clearing House Network

                  Section Rev 2501.06  Automated Clearing House Trace Number

                  Section Rev 2501.07  Cash Concentration of Disbursement Plus Addenda

                  Section Rev 2501.08  Department

                  Section Rev 2501.09  Electronic Funds Transfer

                  Section Rev 2501.10  Holiday

                  Section Rev 2501.11  National Automated Clearing House Association

                  Section Rev 2501.12  Payment Authorization Information

                  Section Rev 2501.13  Prenote Test

                  Section Rev 2501.14  Taxpayer

                  Section Rev 2501.15  Tax Payment

                  Section Rev 2501.16  Taxpayer Identification Number

                  Section Rev 2501.17  Telefile

                  Section Rev 2501.18  TXP Format

 

          PART Rev 2502  GENERAL PROVISIONS

                  Section Rev 2502.01  Mandatory Participation

                  Section Rev 2502.02  Initiating Telefile

                  Section Rev 2502.03  Initiating Transfers

                  Section Rev 2502.04  ACH Payment Transmission Errors

                  Section Rev 2502.05  Crediting Electronic Payments

                  Section Rev 2502.06  Financial Institution Service Fees

                  Section Rev 2502.07  Record Retention

 

          PART Rev 2503  ACH CREDIT PARTICIPATION

                  Section Rev 2503.01  ACH Credit Participation Options

                  Section Rev 2503.02  Withdrawal From ACH Credit Participation

                  Section Rev 2503.03  Registration to Pay by ACH Credit

                  Section Rev 2503.04  Registration Information Changes

                  Section Rev 2503.05  Remitting Payments

                  Section Rev 2503.06  Renewal of Electronic Payments

                  Section Rev 2503.07  Penalties

 

          PART Rev 2504  ACH DEBIT PAYMENTS

                  Section Rev 2504.01  Business Tax

                  Section Rev 2504.02  Interest and Dividends Tax

                  Section Rev 2504.03  Meals and Rentals Tax

                  Section Rev 2504.04  Nursing Facilities Quality Assessment

                  Section Rev 2504.05  Medicaid Enhancement Tax

                  Section Rev 2504.06  Registry of Deeds

                  Section Rev 2504.07  Tax Preparers Remitting Tax Payments for Clients

                  Section Rev 2504.08  Penalties

 

          PART Rev 2505  FORMS

                  Section Rev 2505.01  Forms Availability

                  Section Rev 2505.02  Form DP-175, Electronic Funds Transfer Automated Clearing House Credit Program Guide

                  Section Rev 2505.03  Form DP 156-ACH, Nursing Facility Quality Assessment Authorization Agreement for Pre-Authorized Payments (ACH Debits)

                  Section Rev 2505.04  Form DP-149, Web Import Registration for E-File New Hampshire Tax Payments

                  Section Rev 2505.05  Form DP-153-ACH, Medicaid Enhancement Tax Authorization Agreement for Electronic Payments

 

CHAPTER Rev 2600  ELECTRICITY CONSUMPTION TAX

          PART Rev 2601  DEFINITIONS

                  Section Rev 2601.01  Consumer

                  Section Rev 2601.02  Direct Filer

                  Section Rev 2601.03  Governmental Unit

                  Section Rev 2601.04  Gross Electrical Consumption

                  Section Rev 2601.05  Kilowatt (KW)

                  Section Rev 2601.06  Kilowatt-hour (KWH)

                  Section Rev 2601.07  Net Electrical Consumption

                  Section Rev 2601.08  Person

                  Section Rev 2601.09  Producer

                  Section Rev 2601.10  Provider

                  Section Rev 2601.11  Taxpayer

 

          PART Rev 2602  CALCULATION OF KWH SUBJECT TO TAX

                  Section Rev 2602.01  Determination of KWH Consumed

                  Section Rev 2602.02  Consumers of Municipal Distribution Companies

                  Section Rev 2602.03  Uncollectible Consumer Accounts

                  Section Rev 2602.04  Generation for Emergency Purposes

                  Section Rev 2602.05  Generation by a Residential Customer

 

          PART Rev 2603  RESPONSIBILITY FOR ACCOUNTING FOR TAXES COLLECTED

                  Section Rev 2603.01  Agent Liability

 

          PART Rev 2604  CLAIMS FOR CREDIT OR REFUND

                  Section Rev 2604.01  Credits

                  Section Rev 2604.02  Refunds

 

          PART Rev 2605  RETURNS, EXTENSIONS AND PAYMENT OF TAX

                  Section Rev 2605.01  Uniform Filing Information

                  Section Rev 2605.02  Obtaining Forms

                  Section Rev 2605.03  Extension of Time to File Returns

                  Section Rev 2605.04  Original Return

                  Section Rev 2605.05  Amended Tax Return

                  Section Rev 2605.06  Payment of the Tax

                  Section Rev 2605.07  Annual Return

                  Section Rev 2605.08  Final Return

 

          PART Rev 2606  ADMINISTRATION

                  Section Rev 2606.01  Records and Information

                  Section Rev 2606.02  Confidentiality of Department Records

                  Section Rev 2606.03  Informal Pre-Assessment Conference

 

          PART Rev 2607  APPLICATION OF PENALTIES

                  Section Rev 2607.01  Substantial Understatement of Tax

                  Section Rev 2607.02  Understatement of Taxpayer’s Liability

 

          PART Rev 2608  FORMS

                  Section Rev 2608.01  Form DP-133, Electricity Consumption Tax Return

                  Section Rev 2608.02  Form DP-134, Application for 31 Day Extension of Time to File Electricity Consumption Tax Return

 

CHAPTER Rev 2700  NURSING FACILITY QUALITY ASSESSMENT

          PART Rev 2701  DEFINITIONS

                  Section Rev 2701.01  ACH Debit Payment

                  Section Rev 2701.02  Automated Clearing House (ACH)

                  Section Rev 2701.03  Department

                  Section Rev 2701.04  Net Patient Services Revenues

                  Section Rev 2701.05  Nursing Facility

 

          PART Rev 2702  FORMS

                  Section Rev 2702.01  Availability of Forms

                  Section Rev 2702.02  Form DP-156, Nursing Facility Quality Assessment Return

                  Section Rev 2702.03  Form DP-156-ACH, Nursing Facility Quality Assessment Authorization Agreement for Pre-Authorized Payments

                  Section Rev 2702.04  Form DP-156-PMT, Nursing Facility Return Payment

 

          PART Rev 2703  ADMINISTRATION

                  Section Rev 2703.01  Nursing Facility Records and Information

                  Section Rev 2703.02  Examination of Records and Information

 

CHAPTER Rev 2800  EQUALIZATION OF ASSESSMENT FOR EACH TOWN, CITY, AND UNINCORPORATED PLACE WITHIN THE STATE

          PART Rev 2801  DEFINITIONS

                  Section Rev 2801.01  Assessing Officials

                  Section Rev 2801.02  Department

                  Section Rev 2801.03  Equalization

                  Section Rev 2801.04  Manual

                  Section Rev 2801.05  Multi-modal

                  Section Rev 2801.06  Municipality

 

          PART Rev 2802  EQUALIZATION MANUAL

                  Section Rev 2802.01  Equalization Manual

 

          PART Rev 2803  DETERMINING THE AVERAGE LEVEL OF ASSESSMENT FOR EACH TOWN, CITY, AND UNINCORPORATED PLACE WITHIN THE STATE

                  Section Rev 2803.01  Municipal Assessment Data

                  Section Rev 2803.02  Form PA-34, Inventory of Property Transfer

                  Section Rev 2803.03  Equalization Ratio

                  Section Rev 2803.04  Revised Ratio Studies

 

          PART Rev 2804  APPEALS

                  Section Rev 2804.01  Appeals

 

CHAPTER Rev 2900  GENERAL PROVISIONS RELATING TO ADMINISTRATION, RETURNS AND TAXPAYER RECORDS

          PART Rev 2901  SCOPE AND APPLICABILITY

                  Section Rev 2901.01  Applicability and Interpretation

 

          PART Rev 2902  DEFINITIONS

                  Section Rev 2902.01  Department

                  Section Rev 2902.02  Department Identification Number

                  Section Rev 2902.03  Facsimile Signature

                  Section Rev 2902.04  File

                  Section Rev 2902.05  Individual Taxpayer Identification Number

                  Section Rev 2902.06  Preparer Tax Identification Number

                  Section Rev 2902.07  Return

                  Section Rev 2902.08  Substitute Form

                  Section Rev 2902.09  Tax Form

                  Section Rev 2902.10  Taxpayer

                  Section Rev 2902.11  Taxpayer Identification Number

 

          PART Rev 2903  ADMINISTRATION

                  Section Rev 2903.01  Department Identification Number

                  Section Rev 2903.02  Confidentiality of Department Records

                  Section Rev 2903.03  Power of Attorney

                  Section Rev 2903.04  "Check the Box" Limited Power of Attorney

                  Section Rev 2903.05  Partial Payments

                  Section Rev 2903.06  Minimum Payment; Return to be Filed

                  Section Rev 2903.07  Offset of Refund or Credit

 

          PART Rev 2904  GENERAL REQUIREMENTS FOR TAX FORMS

                  Section Rev 2904.01  Applicability and Interpretation

                  Section Rev 2904.02  Department Address

                  Section Rev 2904.03  Uniform Document Filing Information

                  Section Rev 2904.04  Signatures

                  Section Rev 2904.05  Electronic Signatures

                  Section Rev 2904.06  Alternative Methods of Signatures for Preparers

                  Section Rev 2904.07  Alternative Methods of Signatures for Authorized Agents

                  Section Rev 2904.08  Uniform Standards for Tax Forms

                  Section Rev 2904.09  Substitute Forms Standards and Approvals

 

          PART Rev 2905  MISCELLANEOUS FORMS

                  Section Rev 2905.01  Form DP-9, Small Business Corporations (“S” Corp) Information Report

                  Section Rev 2905.02  Form DP 2210/2220, Exceptions and Penalty for the Underpayment of  Estimated Tax

 

PART Rev 2906  RECORDKEEPING AND RETENTION REQUIREMENTS

                  Section Rev 2906.01  Applicability and Interpretation

                  Section Rev 2906.02  Definitions

                  Section Rev 2906.03  General Recordkeeping Requirements

                  Section Rev 2906.04  Recordkeeping Requirements for Machine-Sensible Records

                  Section Rev 2906.05  Access to Machine-Sensible Records

                  Section Rev 2906.06  Recordkeeping Requirements for Electronic Data Interchange

                  Section Rev 2906.07  Requirements for Electronic Data Processing Systems

                  Section Rev 2906.08  Business Process Information

                  Section Rev 2906.09  Data Base Management Systems and Taxpayer Responsibility

                  Section Rev 2906.10  Alternative Storage Media

                  Section Rev 2906.11  Hardcopy Recordkeeping Requirements

                  Section Rev 2906.12  Time Period for Record Retention

 

          PART Rev 2907  LIEN PROCEDURES

                  Section Rev 2907.01  Definitions

                  Section Rev 2907.02  Real Property Liens

                  Section Rev 2907.03  Personal Property Liens

                  Section Rev 2907.04  Lien Renewal

                  Section Rev 2907.05  Lien Priority

                  Section Rev 2907.06  Lien Release

 

          PART Rev 2908  WRITTEN INSTALLMENT PAYMENT AGREEMENTS WITH THE COLLECTIONS DIVISION

                  Section Rev 2908.01  Definitions

                  Section Rev 2908.02  Requesting an Installment Payment Agreement

                  Section Rev 2908.03  Evaluating an Installment Payment Agreement Request

                  Section Rev 2908.04  Response to A Request for an Installment Payment Agreement

                  Section Rev 2908.05  Installment Payment Agreement

                  Section Rev 2908.06  Making Installment Payments

                  Section Rev 2908.07  Modification or Termination of an Agreement

 

          PART Rev 2909  SETTLEMENT AGREEMENTS WITH THE COLLECTIONS DIVISION

                  Section Rev 2909.01  Definitions

                  Section Rev 2909.02  Form DC-410, Settlement Agreement Offer

                  Section Rev 2909.03  Response to Form CD-410, Settlement Agreement Offer

 

          PART Rev 2910  VOLUNTARY DISCLOSURE PROGRAM

                  Section Rev 2910.01  Definitions

                  Section Rev 2910.02  Anonymity

                  Section Rev 2910.03  Confidentiality

                  Section Rev 2910.04  Request to Participate

                  Section Rev 2910.05  Ineligibility

                  Section Rev 2910.06  Acceptance

                  Section Rev 2910.07  Voluntary Disclosure Agreement

 

CHAPTER Rev 3000  LAND AND COMMUNITY HERITAGE INVESTMENT PROGRAM RECORDING SURCHARGE

          PART Rev 3001  DEFINITIONS

                  Section Rev 3001.01  Corrective Deed

                  Section Rev 3001.02  Corrective Discharge

                  Section Rev 3001.03  Corrective Mortgage

                  Section Rev 3001.04  Deed

                  Section Rev 3001.05  Mortgage

                  Section Rev 3001.06  Mortgage Discharge

                  Section Rev 3001.07  Plan Set

                  Section Rev 3001.08  Register of Deeds

                  Section Rev 3001.09  State of New Hampshire

                  Section Rev 3001.10  Recording Surcharge

 

          PART Rev 3002  RECORDING SURCHARGE

                  Section Rev 3002.01  Documents Subject to Recording Surcharge

                  Section Rev 3002.02  Documents Not Subject to Recording Surcharge

                  Section Rev 3002.03  Documents Involving the State of New Hampshire

                  Section Rev 3002.04  Documents Involving the United States Government

                  Section Rev 3002.05  Amount of Recording Surcharge

                  Section Rev 3002.06  Party Liable for Recording Surcharge

                  Section Rev 3002.07  Refund Requests

 

          PART Rev 3003  REGISTER OF DEEDS

                  Section Rev 3003.01  Insufficient Remittance

                  Section Rev 3003.02  Payment to Department

 

          PART Rev 3004  FORMS

                  Section Rev 3004.01  Form Availability

                  Section Rev 3004.02  Form DP-4, Monthly Report of Taxes & Surcharge Fees Collected on Transfer of Real Property

                  Section Rev 3004.03  Form DP-3LR, Report of Recording Surcharge Refunded

                  Section Rev 3004.04  Form DP-3LC, Report of Additional Recording Surcharge Collected

                  Section Rev 3004.05  Form DP-3LRC, Summary, Report of Additional Recording Surcharge Refunded or Collected

                        Section Rev 3004.06  Form DP-65S, Credit Claim for Recording Surcharge Stamps or Indicia

 

CHAPTER Rev 3100  GAMBLING TAX

          PART Rev 3101  DEFINITIONS

                  Section Rev 3101.01  Games of Chance

                  Section Rev 3101.02  Gambling Winnings

                  Section Rev 3101.03  Internal Revenue Code (IRC)

                  Section Rev 3101.04  Payer

                  Section Rev 3101.05  Resident

                  Section Rev 3101.06  Taxpayer

 

          PART Rev 3102  COMPUTATION OF GAMBLING WINNINGS

                  Section Rev 3102.01  General Rule for Computation of Gambling Winnings

                  Section Rev 3102.02  Special Rules for Bingo, Keno and Slot Machines

 

          PART Rev 3103  RETURNS, REPORTING, AND EXTENSIONS

                  Section Rev 3103.01  Form DP-300, Gambling Winnings Tax Return

                  Section Rev 3103.02  Due Date of Return

                  Section Rev 3103.03  Lottery Commission Reporting

                  Section Rev 3103.04  Lottery Commission Withholding and Transmittal of Tax Withheld

                  Section Rev 3103.05  Extension of Time to File Gambling Winnings Tax Return

                  Section Rev 3103.06  Filing of DP-300-Ext and Grant or Denial of Extension of Time to File Gambling Winnings Tax Return

                  Section Rev 3103.07  Payments of Liabilities

                  Section Rev 3103.08  Overpayment of Tax

                  Section Rev 3103.09  Uniform Document Filing Information

                  Section Rev 3103.10  Amended Tax Returns and Claims for Refund

 

          PART Rev 3104  INTEREST AND PENALTIES

                  Section Rev 3104.01  Interest

                  Section Rev 3104.02  Penalties

 

          PART Rev 3105  ADMINISTRATION

                  Section 3105.01  Taxpayer Records and Information

                  Section 3105.02  Confidentiality of Department Records

 

CHAPTER Rev 3200 Rev 3200  EDUCATION TAX CREDIT PROGRAM

          PART Rev 3201  DEFINITIONS

                  Section Rev 3201.01  Aggregate Tax Credit Amount

                  Section Rev 3201.02  Business Enterprise

                  Section Rev 3201.03  Business Organization

                  Section Rev 3201.04  Department

                  Section Rev 3201.05  Program Year

                  Section Rev 3201.06  Receiving School

                  Section Rev 3201.07  Scholarship Organization

                  Section Rev 3201.08  First Come-First Served Basis

 

          PART Rev 3202  PROCEDURE FOR SCHOLARSHIP ORGANIZATION APPLICATION

                  Section Rev 3202.01  Form ED-01, Scholarship Organization Application

                  Section Rev 3202.02  Filing Procedure for ED-01, Scholarship Organization Application

                  Section Rev 3202.03  Approval or Denial of Scholarship Organization Application

 

          PART Rev 3203  PROCEDURE FOR EDUCATION TAX CREDIT APPLICATION

                  Section Rev 3203.01  Form ED-02, Education Tax Credit Application

                  Section Rev 3203.02  Filing Procedure for Education Tax Credit Application

                  Section Rev 3203.03  Approval or Denial of Education Tax Credit Application

 

          PART Rev 3204  SCHOLARSHIP RECEIPTS

                  Section Rev 3204.01  Form ED-03, Education Tax Credit Scholarship Receipt

                  Section Rev 3204.02  Form ED-04, Education Tax Credit Scholarship Receipt

 

          PART Rev 3205  REPORTS

                  Section Rev 3205.01  Form ED-05, Scholarship Organization Report

 

          PART Rev 3206  COMPLAINT PROCEDURES

                  Section Rev 3206.01  Filing a Complaint

                  Section Rev 3206.02  Investigation of Complaints

 

CHAPTER Rev 3300  RESERVED

 

CHAPTER Rev 3400  TAXATION OF WOOD OR TIMBER CUT

          PART Rev 3401  DEFINITIONS

                  Section Rev 3401.01  Average Stumpage Value List

                  Section Rev 3401.02  Commissioner

                  Section Rev 3401.03  Cordwood and Fuel Wood

                  Section Rev 3401.04  Department (DRA)

                  Section Rev 3401.05  Extension

                  Section Rev 3401.06  High Grade Spruce/Fir

                  Section Rev 3401.07  MBF

                  Section Rev 3401.08  Municipal Assessing Officials

                  Section Rev 3401.09  Municipality

                  Section Rev 3401.10  Original

                  Section Rev 3401.11  Owner

                  Section Rev 3401.12  Pallet, Tie

                  Section Rev 3401.13  Public Lands

                  Section Rev 3401.14  Pulpwood

                  Section Rev 3401.15  Sawlog

                  Section Rev 3401.16  Shade and Ornamental Trees

                  Section Rev 3401.17  Stumpage Value

                  Section Rev 3401.18  Supplemental

                  Section Rev 3401.19  Tax Year

                  Section Rev 3401.20  Yield Tax

                  Section Rev 3401.21  Whole Tree Chips

 

          PART Rev 3402  FORM PA-7, NOTICE OF INTENT TO CUT WOOD OR TIMBER

                  Section Rev 3402.01  Owner Requirements for Completing and Filing Form PA-7, “Notice of Intent to Cut Wood or Timber”

                  Section Rev 3402.02  Owner Requirements for Signing Form PA-7, “Notice of Intent to Cut Wood or Timber”

                  Section Rev 3402.03  Municipal Assessing Officials Procedure for Approval of Form PA-7, “Notice of Intent to Cut Wood or Timber”

                  Section Rev 3402.04  Municipal Assessing Officials Procedure for Distribution of Form PA-7, “Notice of Intent to Cut Wood or Timber”

 

          PART Rev 3403  FORM PA-8, REPORT WOOD OR TIMBER CUT

                  Section Rev 3403.01  Owner Requirements for Filing Form PA-8, “Report of Wood or Timber Cut”

                  Section Rev 3403.02  Owner Requirements for Completing Form PA-8, “Report of Wood or Timber Cut”

                  Section Rev 3403.03  DRA Distribution Procedure for Form PA-8, “Report of Wood or Timber Cut”

 

          PART Rev 3404  FORM PA-6, TIMBER TAX CERTIFICATE

                  Section Rev 3404.01  Posting Required

 

          PART Rev 3405  BOND REQUIRED

                  Section Rev 3405.01  Bonding or Other Security

 

          PART Rev 3406  ASSESSMENT AND CERTIFICATION OF YIELD TAX

                  Section Rev 3406.01  Assessment of Yield Tax

                  Section Rev 3405.02  Form PA-9, Certification of Yield Taxes Assessed

 

          PART Rev 3407  EXEMPTIONS FROM YIELD TAX

                  Section Rev 3407.01  Exemptions

 

          PART Rev 3408  APPEALS

                  Section Rev 3408.01  Appealing the Yield Tax Assessment