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Home » US Law » 2022 New Hampshire Revised Statutes » Title V - Taxation » Title 79 - Forest Conservation and Taxation

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Section 79:26 – Distribution.

    79:26 Distribution. – The state treasurer shall annually make distribution to the towns and cities from the funds provided for herein in accordance with the certification from the commissioner of revenue administration of the amounts due hereunder. Source. 1949, 295:2, par. 18. 1951, 12:6. RSA 79:16. 1955, 287:1, par. 26. 1973, 544:8, eff. Sept. […]

Section 79:27 – Interpretation.

    79:27 Interpretation. – Nothing herein contained shall be construed as repealing or affecting in any way the authority for the issuance of bonds under sections 13, 14, 15 and 16 of chapter 295, Laws of 1949, chapter 4, Laws of 1951, chapter 216, Laws of 1951, and chapter 170, Laws of 1953, nor shall […]

Section 79:28 – Enforcement.

    79:28 Enforcement. – I. The department of revenue administration shall administer and enforce this chapter. The director of the division of forests and lands and his agents shall also have enforcement authority in regard to the proper filing and reporting of intents to cut, posting of certificates and intents to cut, and proper filing […]

Section 79:28-a – Cease and Desist Orders; Penalty.

    79:28-a Cease and Desist Orders; Penalty. – The director of the division of forests and lands, department of natural and cultural resources, or his authorized agents, may issue a written cease and desist order against any timber operation in violation of this chapter. Any such violation may be enjoined by the superior court, upon […]

Section 79:3 – Normal Yield Tax.

    79:3 Normal Yield Tax. – A normal yield tax at the rate of 10 percent on the stumpage value at the time of cutting shall be assessed by the assessing officials within 30 days after receipt of a report of wood or timber cut is filed with said officials in the town in which […]

Section 79:3-a – Land Ownership.

    79:3-a Land Ownership. – I. Until an owner has furnished a bond or other security to the town, no owner shall cut or cause to be cut growing wood and timber if such owner: (a) Does not own land in the town where he intends to cut. (b) Ceases to own land in the […]

Section 79:3-b – Waiver of Yield Tax by Municipality in Certain Cases.

    79:3-b Waiver of Yield Tax by Municipality in Certain Cases. – When timber harvesting is conducted on land owned by, and located in, a municipality, the municipality may waive the yield tax, but shall report the location, species, and volume of wood and timber cut to the commissioner of revenue administration, who shall send […]

Section 79:30 – Rulemaking.

    79:30 Rulemaking. – The commissioner of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to: I. The form of a notice of intent to cut, pursuant to RSA 79:10. II. The form of the report of all wood and timber cut which is filed with the assessing officials, pursuant to RSA 79:11. […]

Section 79:31 – Guidance on Yield Tax.

    79:31 Guidance on Yield Tax. – I. The department of revenue administration shall make available on its internet site the average stumpage value list referenced in RSA 79:1, III(b). II. The department shall prepare for persons responsible for payment of the normal yield tax an information guide on how local assessing officials determine the […]

Section 79:4-a – Unpaid Taxes.

    79:4-a Unpaid Taxes. – The taxes which are not paid when due pursuant to RSA 79:3 shall bear interest at the rate of 18 percent per year computed from the due date. Interest and penalties on the tax shall be collected by the tax collector and deposited in the general fund of the town. […]

Section 79:5 – General Tax; Credits in Certain Cases.

    79:5 General Tax; Credits in Certain Cases. – Whenever it shall appear to the assessing officials that a town or city is unreasonably deprived of revenue because of the failure of an owner to cut standing wood or timber when it shall have arrived at the degree of maturity most suitable for its use, […]

Section 79:6 – Collection.

    79:6 Collection. – Unless a bond or other security is required pursuant to RSA 79:10-a, all normal yield tax assessments levied under RSA 79:3 shall, on the date the cutting commences, create a lien upon the lands on account of which they are made and against the owner of record of such land. Furthermore, […]

Section 79:8 – Appeal and Abatement.

    79:8 Appeal and Abatement. – An owner may, within 90 days of notice of the tax, appeal to the assessing officials in writing for an abatement from the original assessment, but no owner shall be entitled to an abatement unless the owner has complied with the provisions of RSA 79:10 and RSA 79:11. If […]