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

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