Section 78-A:1 – Title.
78-A:1 Title. – This chapter may be known and cited as the "Meals and Rooms Tax Law." Source. 1967, 213:1, eff. July 7, 1967. 2019, 304:1, eff. Jan. 1, 2020.
Section 78-A:10 – Repealed by 1991, 163:43, XIX, eff. May 27, 1991.
78-A:10 Repealed by 1991, 163:43, XIX, eff. May 27, 1991. –
Section 78-A:10-a – Repealed by 1991, 163:43, XX, eff. May 27, 1991.
78-A:10-a Repealed by 1991, 163:43, XX, eff. May 27, 1991. –
Section 78-A:11 – Assessment of Additional Tax.
78-A:11 Assessment of Additional Tax. – I. If any operator fails to make a return as required by this chapter, the department may make an estimate of the tax liability of the operator from any information it may obtain, and according to such estimate so made by the department, may assess the taxes, interest, […]
Section 78-A:12 – Repealed by 1991, 163:43, XXI, eff. May 27, 1991.
78-A:12 Repealed by 1991, 163:43, XXI, eff. May 27, 1991. –
Section 78-A:13 – Appeals.
78-A:13 Appeals. – I. [Repealed.] II. Upon the filing of an appeal, the board of tax and land appeals or the court, as the case may be, shall issue a summons requiring the commissioner to file with the court a certified copy of the record in the proceeding together with such of the evidence […]
Section 78-A:14 – Repealed by 1991, 163:43, XXIII, eff. May 27, 1991.
78-A:14 Repealed by 1991, 163:43, XXIII, eff. May 27, 1991. –
Section 78-A:15 – Notices.
78-A:15 Notices. – I. Unless otherwise provided, any notice required to be given under this chapter is sufficient if a written copy of the notice is served on the person to be notified at least 10 days, or mailed to the person at least 12 days before the hearing or event of which notice […]
Section 78-A:16 – Repealed by 1991, 163:43, XXIV, eff. May 27, 1991.
78-A:16 Repealed by 1991, 163:43, XXIV, eff. May 27, 1991. –
Section 78-A:17 – Repealed by 1975, 439:34, XV, eff. July 1, 1975.
78-A:17 Repealed by 1975, 439:34, XV, eff. July 1, 1975. –
Section 78-A:18 – Violations.
78-A:18 Violations. – Any occupant or purchaser who willfully fails, neglects, or refuses to pay any tax assessed against him by this chapter is guilty of a violation. Source. 1967, 213:1. 1969, 287:27. 1973, 528:27; 531:18; 544:9. 1977, 347:1. 1991, 163:27, eff. May 27, 1991.
Section 78-A:19 – Records; Inspection.
78-A:19 Records; Inspection. – The commissioner shall adopt rules, pursuant to RSA 541-A, relative to the form in which each operator shall keep the separate books and records of his business. Each operator shall keep the books and records for 3 years in such a manner to insure permanency and accessibility for inspection by […]
Section 78-A:2 – Administration; Rules; Questions of Law.
78-A:2 Administration; Rules; Questions of Law. – I. [Repealed.] II. The commissioner shall adopt rules, pursuant to RSA 541-A, after public hearing, relative to carrying out the intent and purpose of this chapter. III. The commissioner may at any time, reserve, certify, and transfer to the supreme court for decision any question of law […]
Section 78-A:20 – Taxes as Personal Debt to State.
78-A:20 Taxes as Personal Debt to State. – I. All taxes required to be paid by operators, and all increases, interest, and penalty on the taxes, become from the time due and payable to the commissioner of revenue administration a personal debt from the operator liable to pay them to the state to be […]
Section 78-A:21 – Taxes as Property Lien.
78-A:21 Taxes as Property Lien. – If any operator required to collect and transmit a tax under this chapter neglects or refuses to pay the tax after demand, the amount, together with all penalties and interest provided for in this chapter and together with any costs that may accrue in addition to the tax […]
Section 78-A:22 – Repealed by 1991, 163:43, XXV, eff. May 27, 1991.
78-A:22 Repealed by 1991, 163:43, XXV, eff. May 27, 1991. –
Section 78-A:23 – Repealed by 1983, 469:52, II, eff. July 1, 1983.
78-A:23 Repealed by 1983, 469:52, II, eff. July 1, 1983. –
Section 78-A:24 – Expenses.
78-A:24 Expenses. – Expenses under this chapter are a charge upon the tax collected. Until taxes are received, the state treasurer shall pay the expenses out of the general funds and he shall reimburse the general funds when taxes are collected. Source. 1967, 213:1, eff. July 7, 1967.
Section 78-A:25 – Population Figures.
78-A:25 Population Figures. – I. The office of planning and development is hereby directed to estimate annually the resident population for all cities and towns of the state as of July 1 of the preceding year and shall certify the same to the state treasurer on or before August 19 of each year. II. […]
Section 78-A:26 – Disposition of Revenue.
78-A:26 Disposition of Revenue. – I. Beginning on July 1, 1995, and for each fiscal year thereafter, the department shall pay over all revenue, except revenues identified in paragraphs II and III of this section, collected under this chapter to the state treasurer. On or before September 15 of each year, the department shall […]