N.H. Admin. Code § Rev 802.06 - Amount of Consideration

The amount of taxable consideration for a taxabletransfer of real estate or an interest in real estate, other than a transfer to which Rev 802.02(c) applies, shall, absent proof to the contrary, be presumed to be the fair market value of the real estate transferred when the transfer is:

(a) Between either an entity and an owner of the entity; or

(b) Between 2 entities controlled by the same owners.

Notes

N.H. Admin. Code § Rev 802.06

#8579, eff 3-8-06

Amended byVolume XXXIV Number 41, Filed October 9, 2014, Proposed by #10665, Effective 9/9/2014, Expires9/9/2024. Amended by Volume XXXVIII Number 15, Filed April 12, 2018, Proposed by #12495, Effective 3/21/2018, Expires 3/21/2028. Amended by Number 41, Filed October 10, 2024, Proposed by #14071, Effective 9/10/2024, Expires 9/10/2034.