Section 198:62 – Repealed by 2014, 309:2, eff. Nov. 2, 2014.
198:62 Repealed by 2014, 309:2, eff. Nov. 2, 2014. –
Section 198:58 – Rulemaking; Forms; Notice.
198:58 Rulemaking; Forms; Notice. – I. The commissioner shall adopt rules, under RSA 541-A, relative to the administration of the tax relief provisions of this subdivision. II. The commissioner shall approve and provide forms relative to the administration of this subdivision. III. Claim forms shall include the following: (a) Instructions on completing and filing […]
Section 198:59 – Penalties; Assessment of Erroneous Claims.
198:59 Penalties; Assessment of Erroneous Claims. – I. Any person who files a claim for tax relief under this subdivision with fraudulent intent and any person who assisted in the preparation or filing of the claim or supplied information upon which the claim was prepared shall be guilty of a misdemeanor. I-a. The commissioner […]
Section 198:60 – Appeals.
198:60 Appeals. – I. Whenever the commissioner refuses to grant a claimant tax relief, or after an audit, assesses an amount against the claimant for property tax relief granted including interest and applicable penalties for an erroneously paid claim, the claimant may appeal in writing within 30 days of notice of such refusal or […]
Section 198:61 – Refund of Tax Claims.
198:61 Refund of Tax Claims. – The department of revenue administration shall review a claim for tax relief filed with it and, if such claim is determined to be valid, shall certify such amount to the state treasurer within 120 days who shall pay such claims from funds in the education trust fund. Such […]
Section 198:46 – Repealed by 2011, 258:9, II, eff. July 1, 2011.
198:46 Repealed by 2011, 258:9, II, eff. July 1, 2011. –
Section 198:47 – Repealed by 2011, 258:9, III, eff. July 1, 2011.
198:47 Repealed by 2011, 258:9, III, eff. July 1, 2011. –
Section 198:48 – Maintenance of Local Control.
198:48 Maintenance of Local Control. – Distributions under RSA 198:42 are based on adequate education costs determined in RSA 198:41 and are independent of how the municipalities decide to spend the distributions or other funds they may raise for education. Notwithstanding any other provision of law, nothing in this subdivision is intended in any […]
Section 198:48-a – Alternative Kindergarten Programs.
198:48-a Alternative Kindergarten Programs. – I. A school district that currently does not operate a kindergarten program within an approved public school maintained by the local district or currently does not contract with another established public kindergarten program for the education of its resident kindergarten pupils, may submit to the commissioner of the department […]
Section 198:48-b – Kindergarten Adequate Education Grants.
198:48-b Kindergarten Adequate Education Grants. – Notwithstanding any provision of law to the contrary: I. A school district which operates a full-day kindergarten program in any school year in which the adequate education grant provided pursuant to RSA 198:42 does not include a count of the full-day kindergarten students, shall receive an additional adequate […]