New Hampshire Code of Administrative Rules
Tax - Board of Tax and Land Appeals
Appendix - APPENDIX

Universal Citation: NH Admin Rules
Current through Register No. 12, March 21, 2024

Rule

Statute

Tax 100

(Specific sections implementing specific statutes are listed below.)

RSA 541-A:7

Tax 101.01

RSA 71-B:5

Tax 101.02

RSA 71-B:5

Tax 102.01

RSA 76:16, RSA 79-A:10

Tax 102.02

RSA 541-A:16, I(a)

Tax 102.03

RSA 71-B:7-a

Tax 102.04

RSA 71-B:5

Tax 102.05

RSA 541-A:16, I(a)

Tax 102.06

RSA 231:32

Tax 102.07

RSA 541-A:16, I(a)

Tax 102.08

RSA 71-B:14, RSA 498-A:15

Tax 102.09

RSA 71-B:14, RSA 498-A:15

Tax 102.10

RSA 498-A:2, II

Tax 102.11

RSA 498-A:2, III

Tax 102.12

RSA 21-J:28-b, VI, RSA 71-B:9, RSA 76:16-a, RSA 76:17-b,

RSA 498-A:26-a and b

Tax 102.13

RSA 79-A:5, RSA 79-A:9, RSA 79-B:5

Tax 102.14

RSA 21-J:1

Tax 102.15

RSA 21-J:28-b, IV

Tax 102.16

RSA 498-A:5

Tax 102.17

RSA 541-A:16, I(a)

Tax 102.18

RSA 79-C, RSA 79-D, RSA 79-E, RSA 79-F, RSA 79-G

Tax 102.19

RSA 498-A

Tax 102.20

RSA 71-B:5, II

Tax 102.21

RSA 498-A

Tax 102.22

RSA 72-B:4, RSA 72-B:13

Tax 102.23

RSA 72, RSA 72:34-a

Tax 102.24

RSA 541-A:36

Tax 102.25

RSA 541-A:31, VI, RSA 541-A:33

Tax 102.26

RSA 21-J:28-b, VII, RSA 76:16-e, RSA 80:55, RSA 498-A:4, I and II

Tax 102.27

RSA 541-A:16, I(a)

Tax 102.28

RSA 541-A:16, I(a)

Tax 102.29

RSA 79-A:7, RSA 79-A:10

Tax 102.30

RSA 21:8

Tax 102.31

RSA 541-A:16, I(a)

Tax 102.32

RSA 21-J:14-b

Tax 102.33

RSA 541-A:16, I(a)

Tax 102.34

RSA 72:1-d, II, RSA 76:1-a, II and III

Tax 102.35

RSA 541-A:31

Tax 102.36

RSA 71-B:16, RSA 75:14, RSA 76, RSA 81:5

Tax 102.37

RSA 21-J:14-b

Tax 102.38

RSA 71-B:5, I; RSA 21-J:28-b, IV

Tax 102.39

RSA 76:16, RSA 76:16-a, RSA 74

Tax 102.40

RSA 79:8

Tax 103.01

RSA 21-J:3II, XI, RSA 21-J:28-b, IV, RSA 71-B, RSA 71-B:5, II, RSA 71-B:11, RSA 71-B:16,

Tax 103.02

RSA 71-B:15, RSA 498-A:16

Tax 104.01

RSA 91-A:4

Tax 201

(Specific sections implementing specific statutes are listed below.)

RSA 541-A:7, RSA 541-A:16, I(b)

Tax 201.01

RSA 541-A:30-a, RSA 541-A:31

Tax 201.02

RSA 541-A:36

Tax 201.03

RSA 21:8, RSA 21:35, RSA 21-J:28-b, VII,

RSA 76:16-e, RSA 80:55, III,

Tax 201.04

RSA 541-A:16, I(b)

Tax 201.05

RSA 541-A:16, I(b)

Tax 201.06

RSA 541-A:16, I(b)

Tax 201.07

RSA 71-B:7-a, RSA 311:7

Tax 201.08

RSA 498-A:2, RSA 498-A:5

Tax 201.09

RSA 311

Tax 201.10

RSA 541-A:16, I(b)

Tax 201.11

RSA 541-A:16, I(b)

Tax 201.12

RSA 76:16

Tax 201.13

RSA 71-B:7-a, RSA 311

Tax 201.14

RSA 541-A:16, I(b)

Tax 201.15

RSA 541-A:16, I(b)

Tax 201.16

RSA 641:1, RSA 641:2, RSA 641:3

Tax 201.17

RSA 541-A:16, I(b)

Tax 201.18

RSA 71-B:5, RSA 491:8-a, RSA 641:1, RSA 641:2, RSA 641:3,

Tax 201.19

RSA 71-B:8

Tax 201.20

RSA 541-A:31, V(c)

Tax 201.21

RSA 541-A:16, I(b)

Tax 201.22

RSA 541-A:16, I(b)(2)

Tax 201.23

RSA 541-A:31, V

Tax 201.24

RSA 21-J:28-b, IV, RSA 71-B:11, RSA 76:16-a, RSA 76:17,

RSA 79-A:9, VI

Tax 201.25

RSA 71-B:9, RSA 516, RSA 516:3

Tax 201.26

RSA 541-A:30-a, III(h)

Tax 201.27

RSA 71-B, RSA 541-A, RSA 541-A:32, RSA 541-A:32, III

Tax 201.28

RSA 541-A:16, I(b), RSA 541-A:31, RSA 541-32, III, RSA 71-B:7

Tax 201.29

RSA 71-B:7, RSA 91-A:4, RSA 498-A:20, RSA 541-A:31,

RSA 541-A:31, VII

Tax 201.30

RSA 71-B:7, RSA 541-A:33, II

Tax 201.31

RSA 541-A:16, I(b)

Tax 201.32

RSA 71-B:7, RSA 541-A:33, II

Tax 201.33

RSA 541-A:16, I(b)

Tax 201.34

RSA 541-A:16, I(b)

Tax 201.35

RSA 541-A:16, I(b)

Tax 201.36

RSA 5:40

Tax 201.37

RSA 541:3, RSA 541:4, RSA 541:5, RSA 541:6

Tax 201.38

RSA 71-B:9

Tax 201.39

RSA 21-J:28-b, VI, RSA 71-B:9, RSA 76:17-b, RSA 498-A:26-a

Tax 202-216

(Specific sections implementing specific statutes are listed below.)

RSA 541-A:7, RSA 541-A:16, I(b)

Tax 202.01 - Tax 202.02

RSA 72:34-a, RSA 76:16, RSA 76:16-a, RSA 79:8, RSA 79-A,

RSA 79-A:9, RSA 79-A:10, RSA 79-B, RSA 79-C, RSA 79-D, RSA 79-E

Tax 202.03

RSA 74:4, RSA 74:7-a, RSA 74:7-a, I, RSA 74:8

Tax 202.04

RSA 74:7-a

Tax 202.05

RSA 71-B:8

Tax 202.06

RSA 71-B:8, RSA 541-A:31

Tax 202.07

RSA 76:17-a, RSA 76:17-d

Tax 202.08

RSA 76:13, RSA 80:32, RSA 80:69

Tax 202.09

RSA 71-B:12, RSA 541:3, RSA 541:6

Tax 203.01

RSA 76

Tax 203.02

RSA 76:16, RSA 76:16-a

Tax 203.03

RSA 76:16-a

Tax 203.04

RSA 76:1-a, RSA 76:16, RSA 76:16-a

Tax 203.05

RSA 74, RSA 75:8, RSA 75:8, II, RSA 76:16, RSA 76:16-a, RSA 76:17-c

Tax 203.06

RSA 76:16-a, II

Tax 203.07

RSA 541-A:31, V, RSA 541-A:38

Tax 203.08

RSA 541-A:16, I(b)

Tax 203.09

RSA 541-A:30-a, III(d)

Tax 203.10

RSA 21-J:14-b, III(c)

Tax 204.01

RSA 72

Tax 204.02

RSA 72:33, RSA 74:1, RSA 74:2, RSA 74:7-a

Tax 204.03

RSA 72:34-a, RSA 74:17, II

Tax 204.04

RSA 541-A:16, I(b) and RSA 74:7-a

Tax 204.05

RSA 541-A:30-a, III(d)

Tax 205.01

RSA 541-A:16, I(b)

Tax 205.02

RSA 79-A:10

Tax 205.03

RSA 79-A:10

Tax 205.04

RSA 79-A:10

Tax 205.05

RSA 541-A:16, I(b), RSA 74:7-a

Tax 205.06

RSA 541-A:30-a, III(d)

Tax 206.01

RSA 79-A, RSA 79-B

Tax 206.02

RSA 79-A:9, RSA 79-B:5

Tax 206.03

RSA 79-A:9, RSA 79-B:5

Tax 206.04

RSA 79-A:9, II

Tax 206.05

RSA 541-A:30-a, III(d)

Tax 207.01

RSA 71-B:7-a

Tax 207.02

RSA 71-B:7-a, RSA 76:16, RSA 76:16-a, RSA 83-F

Tax 207.03

RSA 71-B:7-a

Tax 207.04

RSA 71-B:7-a, RSA 71-B:9

Tax 207.05

RSA 71-B:7-a

Tax 207.06

RSA 71-B:7-a

Tax 207.07

RSA 71-B:7-a

Tax 207.08

RSA 71-B:7-a

Tax 207.09

RSA 71-B:7-a

Tax 207.10

RSA 71-B:6, RSA 71-B:7-a

Tax 207.11

RSA 71-B:7-a, RSA 541-A:31

Tax 207.12

RSA 71-B:7-a, RSA 541-A:30-a, III(e)

Tax 207.13

RSA 71-B:7-a, RSA 541-A:31, V

Tax 207.14

RSA 71-B:7-a

Tax 207.15

RSA 71-B:7-a, RSA 71-B:12, RSA 541, RSA 541-A:30, I

Tax 208.01

RSA 71-B:16, RSA 79-A:12

Tax 208.02

RSA 71-B:9, RSA 71-B:16, I, RSA 79-A:12, I

Tax 208.03

RSA 71-B:16, I, RSA 79-A:12, I

Tax 208.04

RSA 71-B:16, IV, RSA 71-B:16-a

Tax 208.05

RSA 21-J:3, XXV, RSA 71-B:16, III, RSA 71-B:16, IV, RSA 71-B:16-a

Tax 208.06

RSA 71-B:16-a, RSA 71-B:17

Tax 208.07

RSA 79-A:12, IV

Tax 208.08

RSA 79-A:12, RSA 79-A:12, III, RSA 79-A:12, IV, RSA 79-A:13

Tax 208.09

RSA 71-B:16, RSA 79-A:12, I, RSA 510:10, RSA 510:12

Tax 208.10

RSA 71-B:16, IV, RSA 79-A:12, IV

Tax 209.01

RSA 21-J:9-a, V, RSA 21-J:14-g, RSA 21-J:28-b, IV, RSA 82:16-a,

RSA 83-F:8, RSA 198:57

Tax 209.02

RSA 541-A:16, I(b), RSA 21-J:28-b, IV, RSA 21-J:9-a, V, RSA 83-F:8 and

RSA 198:54

Tax 209.03

RSA 541-A:16, I(b), RSA 21-J:28-b, IV, RSA 21-J:9-a, V, RSA 83-F:8 and

RSA 198:54

Tax 209.04

RSA 541-A:30-a, III(d)

Tax 210.01

RSA 498-A

Tax 210.02

RSA 498-A:5, RSA 510:13, RSA 510:14

Tax 210.03

RSA 498-A:5, III, RSA 498-A:7, II

Tax 210.04

RSA 498-A:9-a, RSA 498-A:9-b

Tax 210.05

RSA 498-A:4, RSA 498-A:11, RSA 498-A:11, III

Tax 210.06

RSA 498-A:25

Tax 210.07

RSA 541-A:16, I(b)(2)

Tax 210.08

RSA 71-B:7, RSA 498-A:16

Tax 210.09

RSA 541-A:31, V

Tax 210.10

RSA 498-A:20, RSA 541-A:31, VII

Tax 210.11

RSA 336:1, RSA 524:1-b

Tax 210.12

RSA 541-A:30-a, III(d)

Tax 210.13

RSA 71-B:9, RSA 498-A:26, RSA 498-A:26-a; RSA 498-A:27

Tax 211.01-Tax 211.02

RSA 71-B:5, II

Tax 211.03

RSA 71-B:5, II, RSA 541-A:16(2)(b)

Tax 211.04

RSA 541-A:30-a, III(d)

Tax 212.01

RSA 91-A, RSA 541-A:4

Tax 212.02

RSA 541-A:6, I, RSA 541-A:11, RSA 541-A:11, VII

Tax 212.03

RSA 541-A, RSA 541-A:6, I, RSA 541-A:11; RSA 541-A:11, VII

Tax 213.01

RSA 79:8

Tax 213.02

RSA 79:8

Tax 213.03

RSA 79:8, RSA 79:10, RSA 79:11

Tax 213.04

RSA 79:8

Tax 213.05

RSA 79:10, RSA 79:11

Tax 213.06

RSA 71-B:7, RSA 541-A:31, V(c)

Tax 213.07

RSA 79:1, III, RSA 541-A:30-a, III(d)

Tax 214.01

RSA 72-B:13

Tax 214.02

RSA 72-B:13

Tax 214.03

RSA 72-B:8, RSA 72-B:9, RSA 72-B:13

Tax 214.04

RSA 72-B:13

Tax 214.05

RSA 72-B:8, RSA 72-B:9

Tax 214.06

RSA 72-B:1, RSA 541-A:30-a, III(d)

Tax 215.01

RSA 79-C, RSA 79-D, RSA 79-E

Tax 215.02

RSA 79-C:5, RSA 79-D:5, RSA 79-E:4

Tax 215.03

RSA 79-C:5, RSA 79-D:5, RSA 79-E:4

Tax 215.04

RSA 21-J:11-a, II, RSA 71-B:5, V, RSA 71-B:16-a; RSA 21-J:11 and

RSA 71-B:10

Tax 215.05

RSA 541-A:30-a, III(d)

Tax 216.01

RSA 75:14

Tax 216.02

RSA 75:11, RSA 75:14

Tax 216.03

RSA 75:11, RSA 75:14

Tax 216.04

RSA 75:11

Tax 216.05

RSA 541-A:30-a, III(d)

Tax 216.05

RSA 541-A:30-a, III(d)

Tax 300

(Specific sections implementing specific statutes are listed below.)

RSA 541-A:7, RSA 541-A:16, I(b)

Tax 301.01

RSA 71-B:8

Tax 301.02

RSA 31:94-a, RSA 76:1-a, RSA 76:15-a

Tax 301.03

RSA 21:35, RSA 76:13

Tax 301.04

RSA 76:13

Tax 301.05

RSA 21:35

Tax 400

(Specific sections implementing specific statutes are listed below.)

RSA 541-A:7, RSA 541-A:16, I(b)

Tax 401.01

RSA 72:23-a-k, RSA 72:23, III, RSA 72:23, IV, RSA 72:23, V, RSA 72:23, V-a, RSA 72:23, VI

Tax 500

(Specific sections implementing specific statutes are listed below.)

RSA 541-A:7, RSA 541-A:16, I(b)

Tax 501.01

RSA 21-J:14-g, II, RSA 21-J:28-b, RSA 71-B:5, II, RSA 71-B:9, RSA 71-B:16, I, RSA 71-B:16, IV, RSA 71-B:16, V, RSA 72-B:13, RSA 72:34-a, RSA 75:14, RSA 75:16, RSA 76:16-a, RSA 76:21, RSA 79-A:9, RSA 79-A:10, RSA 79-A:12; RSA 79-B, RSA 79-C:5, RSA 79-D:5, RSA 79-E:4, RSA 79-F, RSA 81:5, RSA 91-A:4, RSA 231:32, RSA 498-A:16-a

Tax 501.02

RSA 541-A:16, I(b)

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