New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 1400 - UTILITY PROPERTY TAX (UPT)
Part Rev 1406 - FORMS
Section Rev 1406.02 - Form PA-70, "Declaration of Ownership Interest in Utility Property
Universal Citation: NH Admin Rules Rev 1406.02
Current through Register No. 13, March 27, 2025
" Pursuant to RSA 83-F:5, II, a person with an ownership interest in utility property may individually complete and file Form PA-70, "Declaration of Ownership Interest in Utility Property," with the department on or before April 15 of each year, in order to elect to have the tax assessed in the proportion that such person's ownership interest bears to the entirety of the ownership in the utility property.
(See Revision Note at chapter heading for Rev1400) #9841, eff 12-23-10
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