N.H. Admin. Code Rev, ch. Rev 1400 - UTILITY PROPERTY TAX (UPT)

  1. Part Rev 1401 - DEFINITIONS (§ Rev 1401.01 to Rev 1401.04)
  2. Part Rev 1402 - PROPERTIES EXEMPT FROM UPT (§ Rev 1402.01)
  3. Part Rev 1403 - DETERMINING UPT DUE (§ Rev 1403.01 to Rev 1403.02)
  4. Part Rev 1404 - FILING PAYMENT FORMS, ESTIMATES AND EXTENSIONS (§ Rev 1404.01 to Rev 1404.04)
  5. Part Rev 1405 - ADMINISTRATION (§ Rev 1405.01 to Rev 1405.05)
  6. Part Rev 1406 - FORMS (§ Rev 1406.01 to Rev 1406.05)
  7. Part Rev 1407 - PUBLIC FORUM (§ Rev 1407.01 to Rev 1407.07)
  8. Appendix - APPENDIX, version 16

Notes

N.H. Admin. Code Rev, ch. Rev 1400

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 RSA 83-C was repealed effective 4-29-01 by 1997, 347:5, I. The filings of the Department of Revenue Administration affecting the former Rev 1400 on the franchise tax included the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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