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Laws, Rules & TIRs
Laws, Rules and TIRs
Business Taxes
Rules Chapter Name Chapter Name of Statutory Chapter Statute No.
Business Enterprise Tax Rev 2400 Business Enterprise Tax RSA 77-E
Business Profits Tax Rev 300 Business Profits Tax RSA 77-A
Education Tax Credit Rev 3200 Education Tax Credit RSA 77-G
Communications Services Tax Rev 1600 Communications Services Tax RSA 82-A
Electricity Consumption Tax Rev 2600 Electricity Consumption Tax RSA 83-E
Franchise Tax (Expired) - Franchise Tax (Expired) RSA 83-C
Interest and Dividends Tax
Gambling Winnings Tax
Rev 900
Rev 3100
Taxation of Incomes (Interest & Dividends, including Taxation of Gambling Winnings RSA 77:38 through RSA 77:50) RSA 77
Meals and Rooms (Rentals) Tax Rev 700 Meals and Rooms (Rentals) Tax (Includes Motor Vehicle Rentals) RSA 78-A
Medicaid Enhancement Tax Rev 2300 Medicaid Enhancement Tax RSA 84-A
Nursing Facility Quality Assessment Rev 2700 Nursing Facility Quality Assessment RSA 84-C
Tobacco Tax Rev 1000 Tobacco Tax RSA 78
Agency Rules
Electronic Funds Transfer Rev 2500 Electronic Funds Transfer RSA 21-J:3, XXI
Organizational Rules Rev 100 Department of Revenue Administration RSA 21-J
Procedural Rules Rev 200 Administrative Procedure Act

RSA 541-A

Administration, Returns and Taxpayer Records Rev 2900

DRA Rulemaking Authority

Confidentiality of Taxpayer Records

RSA 21-J:13

RSA 21-J:14

Estate & Legacy Taxes
Legacy and Succession and Estate Tax (Repealed) Rev 1300 Legacy & Succession Tax (Repealed) RSA 86
    Uniform Estate Tax Apportionment Act RSA 88-A
    Estate Tax RSA 87
Property Taxes
Railroads and Private Car Companies Rev 1500 Taxation of Railroads RSA 82
Utility Property Tax Rev 1400 Utility Property Tax RSA 83-F
Low & Moderate Income Homeowners Property Tax Relief Rev 1200 Low & Moderate Income Homeowners Property Tax Relief

RSA 198:56
RSA 198:57

Credits and Exemptions from Property Taxes Rev 400 Persons and Property Liable to Taxation RSA 72
Excavation Tax and Tax of Excavation Area Rev 500 Excavation Tax RSA 72-B
Real Estate Transfer Tax Rev 800 Real Estate Transfer Tax RSA 78-B
Conservation Restriction Assessment Rev 1800 Conservation Restriction Assessment RSA 79-B
    Annual Inventory of Polls and Taxable Property RSA 74
    Apportionment, Assessment, and Abatement of Taxes RSA 76
    NH Accountancy Act RSA 309-B
Timber Tax (No Rules)   Timber Tax RSA 79
Property Appraisal Rev 600

Rev 2800

Appraisal of Taxable Property RSA 75
Equalization Rev 2800 Equalization RSA 21-J:14-c
Land and Community Heritage Investment Program (L-CHIP) Rev 3000 Land and Community Heritage Investment Program RSA 478:17
Current Use Board
Cub 100 Organizational Rules
Cub 200 Practice and Procedure
Cub 300 Criteria for Current Use
Cub 100-300 RSA 79-A
Assessing Standards Board
Asb 100 Organizational Rules
Asb 200 Practice and Procedure
Asb 300 Certification of Appraisal Personnel
ASB 100 - 300 RSA 21-J:14-a

RSA 21-J:14-b

Equalizations Standards Board
Esb 100 Organizational Rules
Esb 200 Practice and Procedure
ESB 100 - 200 RSA 21-J:14-c

RSA 21-J:14-d

Financial Accounting
Financial Accounting for Cities and Towns Rev 1700 Municipal Budget Law RSA 32
Financial Accounting for Local Educational Agencies Rev 1100 Municipal Budget Law RSA 32
Municipal Matters Rev 1900 Title III - Towns, Cities, Village Districts, and Unincorporated Places Title III
Financial Accounting for Village Districts Rev 2000 Village Districts RSA 52
Financial Accounting for Counties Rev 2200 Title II - Counties Title II




© NH Department of Revenue Administration ~ 109 Pleasant Street ~ Concord, New Hampshire 03301
Phone: 603-230-5000 ~ Fax: 603-230-5945 ~ TDD Access Relay NH: 1-800-735-2964
Municipal Services ~ Phone: 603-230-5090 ~ Fax: 603-230-5947
Property Appraisal ~ Phone: 603-230-5950 ~ Fax: 603-230-5943
Collections ~ Phone: 603-230-5900 ~ Fax: 603-230-5946
Hearings Bureau ~ Phone 603-230-5002 ~ Fax 603-230-5948
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