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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 Transfers and Filing

 

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

 

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Rev 3100 Gambling Winnings Tax (Repealed)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

Rev 1000 Adopted Text 11/30/2023

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RSA 83-C Franchise Tax (Repealed)  
RSA 83-E Electricity Consumption Tax (Repealed) Rev 2600 Electricity Consumption Tax (Repealed)
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RSA 84-D ICF Quality Assessment (Repealed)  
RSA 86 Legacy and Succession Tax (Repealed) Rev 1300 Legacy and Succession and Estate Tax (Repealed)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

RSA 564-B New Hampshire Trust Code

Rev 400 Credits and Exemptions from Property Taxes

RSA 72:8-a Telecommunications Poles and Conduits

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

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

 

Rev 612 Telecommunications Poles and Conduits

 

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 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

Rev 1800 Adopted Text 02/07/2024

RSA 82 Taxation of Railroads

Rev 1500 Railroad and Private Rail Car Company Taxation

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

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Administratively Attached Boards

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

Cub 305.02-305.06 Adopted Text 3/1/2023

Cub 304.07 and Cub 309.06 Adopted Text 3/1/2023


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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