Laws & 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
BUSINESS AND INDIVIDUAL
PROPERTY
MUNICIPAL
ADMINISTRATIVELY ATTACHED BOARDS

RSA 21-J Department of Revenue Administration

Rev 100 Organizational Rules

RSA 21-J:3, XXI Electronic Funds Transfer

Rev 2500 Electronic Funds Transfer

RSA 21-J:13 Rulemaking Authority

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 80 Collection of Taxes

RSA 541-A Administrative Procedures Act

Rev 200 Procedural Rules

RSA 77 Interest and Dividends Tax (Taxation of Incomes)

Rev 900 Interest and Dividends Tax

RSA 77-A Business Profits Tax

Rev 300 Business Profits Tax
- Rev 303.06 and 304.10 Adopted Text 4/26/2024

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 84-A Medicaid Enhancement Tax

Rev 2300 Medicaid Enhancement Tax

RSA 84-C Nursing Facility Quality Assessment

Rev 2700 Nursing Facility Quality Assessment

RSA 87 Estate Tax

RSA 88-A Uniform Estate Tax Apportionment Act

RSA 72 Persons and Property Liable to Taxation

RSA 564-B New Hampshire Trust Code

Rev 400 Credits and Exemptions from Property Taxes
- Rev 400 Various Adopted Text 4/26/2024

RSA 72:8-a Telecommunications Poles and Conduits

RSA 72:8-c Valuation of Telecommunications Poles and Conduits

Rev 612 Telecommunications Poles and Conduits

RSA 72:8-d Valuation of Electric, Gas, and Water Utility Company Distribution Assets

Rev 1907 Valuation of Utility Company Distribution Assets

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 600 Adopted Text 3/27/2024

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
- Rev 3400 Adopted Text 07/12/2024

RSA 79-B Conservation Restriction Assessment

Rev 1800 Conservation Restriction Assessment

RSA 82 Taxation of Railroads

Rev 1500 Railroad and Private Rail Car Company Taxation
- Rev 1500 Adopted Text 05/21/2024

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)

RSA 32 Municipal Budget Law

RSA 52 Village Districts

Rev 2000 Financial Accounting for Village Districts

Title II: Counties

Rev 2200 Financial Accounting for Counties
- Rev 2200 Adopted Text 07/12/2024

Title III: Towns, Cities, Village Districts and Unincorporated Places

Rev 1900 Municipal Matters

RSA 21-J:14-a Assessing Standards Board

RSA 21-J:14-b Assessing Standards Board (powers and duties)

Asb 100-300

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
- Cub 305.02-305.06 Adopted Text 3/1/2023
- Cub 304.07 and Cub 309.06 Adopted Text 3/1/2023