New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 1400 - UTILITY PROPERTY TAX (UPT)


Current through Register No. 52, December 26, 2024

Statutory Authority: RSA 21-J:13; 83-C:3,I; 83-C:5

REVISION NOTE:

Document #9841, effective 12-23-10, adopted Rev 1400 entitled "Utility Property Tax", pursuant to RSA 83-F:7, III.

Rev 1400 had formerly contained rules relative to the franchise tax and was originally adopted in Document #2267, effective 1-9-83, pursuant to RSA 83-C on the franchise tax. RSA 83-C was repealed effective 4-29-01 by 1997, 347:5, I. The filings of the Department of Revenue Administration affecting the former Rev 1400 on the franchise tax included the following documents:

#2267, eff 1-9-83

#2759, eff 6-15-84, EXPIRED 6-15-90

#4952, eff 10-16-90

#5333, 2-26-92

#5826-A, eff 5-23-94

#5956, eff 1-27-95, EXPIRED 1-27-03. But see repeal of RSA 83-C, eff 4-29-01.

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