82:1 Definitions. – In this chapter: I. The word "company" as used in this chapter shall apply to any enterprise, whether corporation, partnership, limited liability company, proprietorship, association, business trust, real estate trust, or other form of organization. II. The term " express corporation or company " shall be construed to mean any corporation […]
82:10 Information Filing and Penalties. – I. (a) On or before May 1 of each year the company shall file a form, designated by the commissioner, that details the company’s actual financial operating performance, including company income and all expenses, original cost, and depreciated value of all the company’s assets, since the prior April […]
82:10-a Reports of Stock Ownership. – The directors of each railroad corporation shall submit annually to the commissioner of revenue administration a report of the ownership of stock by the residence of the owner which shows the percentage of the total outstanding shares owned by residents of each town in the state. The reports […]
82:11 Railroad Trackage. – Every railroad or railway corporation or company shall, in addition, state its total trackage whether within or without the state, and its total trackage within the state. Source. 1911, 169:16. PL 69:10. RL 83:10.
82:12 Express and Other Lines. – Every express corporation or company shall state the whole length of the lines of rail or water routes over which the company did business during the preceding year, whether within or without the state, and the whole length of such lines within the state. Source. 1911, 169:16. PL […]
82:13 Other Corporations. – Every parlor, sleeping or dining-car corporation or company, or other corporation or company, not a railroad company, owning any cars operated for profit on any railroad in the state, shall state the total number of car-miles, the number of miles traversed by its cars, taken singly, whether within or without […]
82:14 Further Information. – Such corporations or companies shall also furnish to the department of revenue administration such further information and evidence as may be required by it. Source. 1911, 169:16. PL 69:13. RL 83:13. RSA 82:14. 1973, 544:13. 1983, 318:13, eff. June 30, 1983.
82:15 Repealed by 2010, 60:7, V, eff. July 1, 2010. –
82:15-a Proportionality. – In making its decision under the provisions of this chapter, when it shall appear to the department of revenue administration that the average rate of taxation upon other property throughout the state is, because of the undervaluation of other property, higher than it would be if such other property were appraised […]
82:16 Repealed by 1983, 318:18, eff. June 30, 1983. –
82:16-a Appeals. – Corporations or companies aggrieved by the determination by the commissioner relative to the tax assessed under this chapter may appeal such determination according to the procedures and subject to the time limits provided for other taxes administered by the department under RSA 21-J. Source. 2005, 93:2, eff. July 1, 2005.
82:17 Hearing. – A taxpayer may appeal the commissioner of revenue administration’s determination within 30 days by written application to the board of tax and land appeals. The board of tax and land appeals shall determine the correctness of the commissioner’s action de novo. Source. 1911, 169:18. PL 69:16. RL 83:16. 1950, part 8:18. […]
82:18 Appeal. – The state or any corporation or company against whom a tax is assessed, if aggrieved by the decision of the board of tax and land appeals may appeal to the supreme court pursuant to RSA 541, as amended. Source. 1911, 169:19. PL 69:17. RL 83:17. RSA 82:18. 1973, 544:14, VIII. 1988, […]
82:19 Repealed by 2005, 93:4, II, eff. July 1, 2005. –
82:2 Rate. – Every railroad, railway, express, and every parlor, sleeping or dining car company, or other company not a railroad company owning any cars operated for profit on any railroad in this state shall pay to the state an annual tax, as of April 1 of each year, upon the market value of […]
82:20 Notice of Tax; Payments; Declaration of Estimated Tax. – I. Based on the determination of value specified in this chapter and the rate specified in RSA 82:2, the commissioner shall assess the tax by issuing a notice to the taxpayer within 15 days of the commissioner’s determination. After credit for estimated taxes paid, […]
82:21 Appeal Not to Delay. – The pendency of proceedings under RSA 82:17 and 18 shall not be a cause of delay in the payment of any tax. Source. 1911, 169:20. PL 69:20. RL 83:20.
82:22 Final Adjustment, Refund. – If upon rehearing before the board of tax and land appeals or on appeal, the proceedings result in a decision for the reduction of the tax previously assessed, the board shall certify that fact to the state treasurer and the treasurer shall refund to the taxpayer the amount of […]
82:23 Interest. – If any tax is not paid when due, interest shall be added as prescribed in RSA 21-J:28. Source. 1911, 169:23. PL 69:22. RL 83:22. RSA 82:23. 1981, 465:9. 1982, 42:103. 1983, 441:9. 1985, 204:16.
82:24 Extents. – Upon written request of the commissioner of revenue administration, the state treasurer shall issue his extent for the sum unpaid and interest against the company or corporation in default; and all the property owned by such company or corporation on April 1 preceding shall be liable for the payment thereof. Source. […]
