NH Department of Revenue Administration

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Laws and Rules

Business Taxes

Rules Chapter Name	Chapter	Name of Statutory Chapter	Statute No.
Business Enterprise Tax	Rev 2400	Business Enterprise Tax	RSA 77-E
Business Profits Tax	Rev 300	Business Profits Tax	RSA 77-A
Communications Services Tax	Rev 1600	Communications Services Tax	RSA 82-A
Electricity Consumption Tax	Rev 2600	Electricity Consumption Tax	RSA 83-E
Franchise Tax(Expired)	Rev 1400	Franchise Tax (Expired)	RSA 83-C
Interest and Dividends Tax	New: Rev 900 Old: Rev 900	Taxation of Incomes (Interest & Dividends)	RSA 77
Meals and Rooms (Rentals) Tax	Rev 700	Meals and Rooms (Rentals) Tax (Includes Motor Vehicle Rentals)	RSA 78-A
Medicaid Enhancement Tax	Rev 2300	Medicaid Enhancement Tax	RSA 84-A
Nursing Facility Quality Assessment	Rev 2700	Nursing Facility Quality Assessment	RSA 84-C
Tobacco Tax	Rev 1000	Tobacco Tax	RSA 78

Agency Rules

Electronic Funds Transfer	Rev 2500	Electronic Funds Transfer	RSA 21-J:3, XXI
Organizational Rules	Rev 100	Department of Revenue Administration	RSA 21-J
Procedural Rules	Rev 200	Administrative Procedure Act	RSA 541-A
Administration, Returns and Taxpayer Records	Rev 2900	DRA Rulemaking Authority Confidentiality of Taxpayer Records	RSA 21-J:13 RSA 21-J:14

Estate & Legacy Taxes

Legacy and Succession and Estate Tax (Expired)	Rev 1300	Legacy & Succession Tax(Expired)	RSA 86
.		Uniform Estate Tax Apportionment Act	RSA 88-A
		Estate Tax	RSA 87

Property Taxes

Railroads and Private Car Companies	Rev 1500	Taxation of Railroads	RSA 82
Utility Property Tax (No rules)		Utility Property Tax	RSA 83-F
Low & Moderate Income Homeowners Property Tax Relief	Rev 1200	Low & Moderate Income Homeowners Property Tax Relief	RSA 198:56 RSA 198:57
Credits and Exemptions from Property Taxes	Rev 400	Persons and Property Liable to Taxation	RSA 72
Excavation Tax and Tax of Excavation Area	Rev 500	Excavation Tax	RSA 72-B
Real Estate Transfer Tax	Rev 800	Real Estate Transfer Tax	RSA 78-B
Conservation Restriction Assessment	Rev 1800	Conservation Restriction Assessment	RSA 79-B
		Annual Inventory of Polls and Taxable Property	RSA 74
		Apportionment, Assessment, and Abatement of Taxes	RSA 76
		NH Accountancy Act	RSA 309-B
Timber Tax (No Rules)		Timber Tax	RSA 79
Property Appraisal Equalization	Rev 600 Rev 2800	Appraisal of Taxable Property Equalization	RSA 75 RSA 21-J:14-c
Land and Community Heritage Investment Program (L-CHIP)	Rev 3000	Land and Community Heritage Investment Program	RSA 478:17
Current Use Board

Cub 100 Organizational Rules Cub 200 Practice and Procedure Cub 300 Criteria for Current Use		Cub 100-300	RSA 79-A

Assessing Standards Board
Assessing Standards Board
Asb 100 Organizational Rules Asb 200 Practice and Procedure Asb 300 Certification of Appraisal Personnel		ASB 100 - 300	RSA 21-J:14-a RSA 21-J:14-b


Equalizations Standards Board
Equalization Standards Board
Esb 100 Organizational Rules Esb 200 Practice and Procedure		ESB 100 - 200	RSA 21-J:14-c RSA 21-J:14-d

Financial Accounting

Financial Accounting for Cities and Towns	Rev 1700	Municipal Budget Law	RSA 32
Financial Accounting for Local Educational Agencies	Rev 1100	Municipal Budget Law	RSA 32
Municipal Matters	Rev 1900	Title III - Towns, Cities, Village Districts, and Unincorporated Places	Title III
Financial Accounting for Village Districts	Rev 2000	Village Districts	RSA 52
Financial Accounting for Counties	Rev 2200	Title II - Counties	Title II

© NH Department of Revenue Administration ~ 109 Pleasant Street ~ Concord, New Hampshire 03301
Phone: 603-271-2191 ~ Fax: 603-271-6121 ~ TDD Access Relay NH: 1-800-735-2964
Municipal Services ~ Phone: 603-271-3397 ~ Fax: 603-271-1161
Property Appraisal ~ Phone: 603-271-2687 ~ Fax: 603-271-1161
Hearings Bureau ~ Phone 603-271-1304 ~ Fax 603-271-7036
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