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Laws and Rules

The New Hampshire Department of Revenue Administration is responsible for administering and enforcing a variety of laws. To implement those laws in accordance with enabling statutes, the Department has adopted a number of administrative rules, listed below.

Administrative

Statute Rule
RSA 21-J Department of Revenue Administration Rev 100 Organizational Rules
Rev 2500 Electronic Funds Transfer
Rev 2900 Administration, Returns and Taxpayer Records
RSA 21-J:14 Confidentiality of Department Records  
RSA 71-C Tax Expenditure and Potential Liability Reports  
RSA 541-A Administrative Procedures Act Rev 200 Procedural Rules

 

Business and Individual Taxes

Statute Rule
RSA 77 Interest and Dividends Tax (Taxation of Incomes)

Rev 900 Interest and Dividends Tax

Rev 3100 Gambling Winnings Tax (Repealed)

RSA 77-A Business Profits Tax Rev 300 Business Profits Tax
RSA 77-E Business Enterprise Tax Rev 2400 Business Enterprise Tax
RSA 77-G Education Tax Credit Rev 3200 Education Tax Credit
RSA 78 Tobacco Tax Rev 1000 Tobacco Tax
RSA 78-A Meals and Rooms (Rentals) Tax (includes motor vehicle rentals) Rev 700 Meals and Rooms (Rentals) Tax (includes motor vehicle rentals)
RSA 82-A Communications Services Tax Rev 1600 Communications Services Tax
RSA 83-C Franchise Tax (Repealed)  
RSA 83-E Electricity Consumption Tax Rev 2600 Electric Consumption Tax
RSA 84-A Medicaid Enhancement Tax Rev 2300 Medicaid Enhancement Tax
RSA 84-C Nursing Facility Quality Assessment Rev 2700 Nursing Facility Quality Assessment
RSA 84-D ICF Quality Assessment  
RSA 86 Legacy and Succession Tax (Repealed) Rev 1300 Legacy and Succession and Estate Tax (Repealed)
RSA 87 Estate Tax  
RSA 88-A Uniform estate Tax Apportionment Act  

 

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Property Tax Provisions

Statute Rule
RSA 72 Persons and Property Liable to Taxation Rev 400 Credits and Exemptions from Property Taxes

RSA 198:56 Low & Moderate Income Homeowners Property Tax Relief

RSA 198:57 Low & Moderate Income Homeowners Property tax Relief

Rev 1200 Low & Moderate Income Homeowners Property Tax Relief
RSA 72-B Excavation Tax Rev 500 Excavation Tax and Tax of Excavation Area
RSA 74 Annual Inventory of Polls and Taxable Property  
RSA 75 Appraisal of Taxable Property

Rev 600 Property Appraisal

Rev 2800 Equalization of Assessment for Each Town, City and Unincorporated Place within the State

RSA 76 Apportionment, Assessment and Abatement of Taxes  
RSA 78-B Real Estate Transfer Tax Rev 800 Real Estate Transfer Tax
RSA 79 Timber Tax Rev 3400 Taxation of Wood or Timber Cut
RSA 79-B Conservation Restriction Assessment Rev 1800 Conservation Restriction Assessment
RSA 82 Taxation of Railroads Rev 1500 Railroads and Private Car Companies
RSA 83-F Utility Property Tax Rev 1400 Utility Property Tax
RSA 478:17-g Land and Community Heritage Investment Program (L-CHIP) Rev 3000 Land and Community Heritage Investment Program (L-CHIP)

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Municipal Law Provisions

Statute Rule
RSA 32 Municipal Budget Law

Rev 1100 Financial Accounting for Local Educational Agencies

Rev 1700 Financial Accounting for Cities and Towns

RSA 52 Village Districts Rev 2000 Financial Accounting for Village Districts
Title II: Counties Rev 2200 Financial Accounting for Counties
Title III: Towns, Cities, Village Districts and Unincorporated Places Rev 1900 Municipal Matters

 

Administratively Attached Boardsback to top

Statute Rule
RSA 21-J:14-a Assessing Standards Board
RSA 21-J:14-b Assessing Standards Board (powers and duties)
Asb 100-300
RSA 21-J:14-c Equalization Standards Board (Repealed)
RSA 21-J:14-d Equalization Standards Board (Repealed)

Rev 2800 Equalization of Assessment for Each Town, City and Unincorporated Place within the State

Esb 100-200

RSA 79-A Current Use Board Cub 100-300

New Hampshire Department of Revenue Administration
Governor Hugh Gallen State Office Park
109 Pleasant Street (Medical & Surgical Building)
(603) 230-5000  |  
TDD Access Relay NH: 1-800-735-2964  |  
fax: (603) 230-5945
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