Section 78-B:3 – Evidence of Payment.
78-B:3 Evidence of Payment. – The payment of the tax imposed by this chapter shall be evidenced by indicia of tax paid as approved by the commissioner of revenue administration attached to the instrument in writing by which any real estate or any interest in real estate is sold, granted, assigned, transferred or otherwise […]
Section 78-B:4 – Payment of Tax.
78-B:4 Payment of Tax. – I. The purchaser, grantee, assignee or transferee of any real estate or any interest in real estate shall buy and attach the indicia of tax paid approved by the commissioner of revenue administration to the instrument by which the real estate or interest in real estate is sold, granted, […]
Section 78-B:5 – Indicia of Tax Paid.
78-B:5 Indicia of Tax Paid. – The commissioner of revenue administration shall determine and prescribe the size, shape and design of the indicia of tax paid and shall approve the use of any machine or mechanical device used to produce indicia of payment of the tax imposed by this chapter. Evidence of payment of […]
Section 78-B:6 – Recording.
78-B:6 Recording. – The indicia of payment of the tax imposed by this chapter shall be attached to the deed, assignment or other instrument in writing before recording the same unless the instrument bears a statement that the transaction is not subject to the tax imposed by this chapter. Source. 1967, 320:1, eff. Jan. […]
Section 78-B:7 – False Statements.
78-B:7 False Statements. – If any purchaser, grantee, assignee, transferee, seller, grantor, assignor or transferor who is a party to a transfer of real estate or an interest in real estate falsely states in writing upon any instrument to be recorded or upon the declaration of consideration required by RSA 78-B:10 that no tax […]
Section 78-B:7-a – Interest.
78-B:7-a Interest. – Any party to a transfer of real estate or an interest in real estate subject to a penalty under RSA 78-B:7 shall pay interest as prescribed in RSA 21-J:28. Source. 1989, 197:7, eff. Jan. 1, 1990.
Section 78-B:8 – Administration.
78-B:8 Administration. – I. This chapter shall be administered by the commissioner of revenue administration. The commissioner may adopt rules, pursuant to RSA 541-A, relative to the administration of this chapter. Rules adopted under this chapter may include written examples of taxable and nontaxable real estate transactions. The commissioner shall recommend the amount of […]