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ABC Realty Trust

The Department has issued a declaratory ruling, effective April 8, 2014, concerning the conversion of a Business Trust into an LLC, pursuant to RSA 304-C:147 through 149, and the tax consequences under the Real Estate Transfer Tax (RSA 78-B). Real Estate Transfer Tax and conversion of a business trust into an LLC.

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