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Section 198:62 – Repealed by 2014, 309:2, eff. Nov. 2, 2014.
198:62 Repealed by 2014, 309:2, eff. Nov. 2, 2014. –
Section 198:50 – to 198:55 Repealed by 1999, 338:22, eff. July 1, 2002, and 2001, 158:82, eff. July 1, 2002.
198:50 to 198:55 Repealed by 1999, 338:22, eff. July 1, 2002, and 2001, 158:82, eff. July 1, 2002. –
Section 198:56 – Definitions.
198:56 Definitions. – In this subdivision: I. " Commissioner " means the commissioner of the department of revenue administration. II. " Homestead " means the dwelling owned by a claimant or, in the case of a multi-unit dwelling, the portion of the dwelling which is owned and used as the claimant’s principal place of […]
Section 198:57 – Low and Moderate Income Homeowners Property Tax Relief.
198:57 Low and Moderate Income Homeowners Property Tax Relief. – I. Pursuant to the provisions of this subdivision, eligible claimants shall be granted tax relief following the effective date of this subdivision. II. Residents shall apply to the department of revenue administration for such tax relief. III. An eligible tax relief claimant is a […]
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. –