REVENUE ADMINISTRATION, DEPARTMENT OF

 

NOTE:

 

        Document #21 was filed 8-31-73 by the Tax Commission, which was abolished and replaced by the Department of Revenue Administration pursuant to 1973, 544:19, effective 9-1-73.

 

#21            Business Profits Tax Division - Forms and Tables (see #469)

#53            I.        Administration Division

                  II.       Timber Yield Tax

                  III.     Municipal Accounting Division

#54            IV.     Property Appraisal Division

                  V.      Interest and Dividends Division

                  VI.     Inheritance Tax Division

                  VII.    Misc. Tax Division - Meals and Rooms Tax

                  VIII.   Misc. Tax Division - Tobacco Tax

                  IX.     Misc. Tax Division - Tax Bills

#399 Administration Division - #53-I, Item 38 replacement (2 copies)

#416 Interest and Dividends Division - #54-V, Item l, replacement Tax Return Form

#426 Admin. Division - Pt. II, Item 20, updated form

#427 Admin. Division - Pt. I, Items 2, 6, 22, 43; Pt. II, Items 4, 6, l3 - currently updated forms -(See #427.4 for Current Use Adv. Board Criteria -ss by #1339)

#469 S       Business Profits Tax Division - updated #21 - ss by #607

#471 Business Profits Tax Division - Tax Ruling No. l & 2

#475 #54-VII - Updated Items, 2, 3, 9, l0, ll

#476 #54-VIII - Updated Items l, 3

#477 #54-VIII - New Items ll-l7 - License forms

#478 #54-IX - updated Items 4, 5, 9, ll

#590 #54-V; items l, 2, l0, ll currently updated - eff. 11-19-74

#606 Div. of Municipal Accounting - Uniform system of accounts for counties - eff. 1-22-75

#607 Updated BPT and Commuters Income Tax Forms, Updated doc. #469 - eff. 1-26-75 - see #645

#645 BPT Ruling No. 3-77-B Re: Commuters Non-Resident Income Tax eff. 4-17-75

#676 Statement re: Tax stamps on tobacco - eff. 8-13-75

#826 Tobacco manufacturer method of payment ref (RSA 78:9) - eff. 7-22-76

#1013        Reg. 1-77:18-a (Transitional) exemptions - eff. 9-14-77

#1014        Reg. 2-77:18-a (Transitional) Fiscal Year Filing (see correction #1014.1) - eff. 9-14-77

#1015        1976 Business Profits Tax Corp. Returns Booklet, adopted 12-76 (contains forms 1120-N.H., N. H. 1120-es, BPT 104, Schedule A) - eff. 9-20-77

#1016        "Revised" Business Profits Tax Corporation Returns Booklet, adopted 7-77 (includes due date and rate changes) - eff. 9-20-77

#1017        1976 Business Profits Tax Proprietorship Returns Booklet, adopted 12-76 (contains Form 1040-NH, N. H.-1040-ES) - eff. 9-20-77

#1018        1976 Business Profits Tax Partnership Returns Booklet, adopted 12-76 (contains Form 1065-N.H., N.H. 1065-ES) - eff. 9-20-77

#1019        1976 Business Profits Tax Fiduciary Tax Return, adopted 12-76 (Form 1041-N.H.) - eff. 9-20-77

#1020        1977 Declaration of Estimated Taxable Business Profits for Ficuciary 1977, adopted 12-76 (Form N. H. - 1041-ES) - eff. 9-20-77

#1021        1976 Interest and Dividends Tax Return Booklet, adopted 12-76 (contains Form RP-10) - eff. 9-20-77


#1022        Cigarette License Application, adopted 6-30-77 (Form RP-31) eff. 9-20-77

#1023        Application for Cigarette Vending Machine Licenses, adopted 6-30-77 (Form RP-30) - eff. 9-20-77

#1025        Form RP-14 - Quarterly returns of Meals and rooms tax for quarter ending 9-30-77 - eff. 9-30-77

#1031        Reg. 1-77:1-1, Tax Rate - eff. l0-6-77

#1039 S     Reg. 1-77-A:6-1 - Estimated filing - ss by #1051 - eff. 10-12-77

#1040        Reg. 1-77:5, I-1 - Exemptions - eff. 10-12-77

#1051        Business Profits Tax Ruling 77-1, Revision of BPT Reg. 1-77-A:6, I-1 rel to Estimate Tax Payments - Transitional Period - eff. 11-9-77 - ss #1039

#1094        Declaratory Ruling rel to Nationale - Nederlanden U. S. Corp. - eff. l-29-78

#1148        Exemptions - Handicapped and Unable to Work; Int. and Dividends Tax Reg. 1-77:5, IV-1 - eff. 4-30-78

#1149        Exemption - Blind Taxpayer; Int. & Div. Tax, Reg. 1-77:5, III-1 - eff. 4-30-78

#1150        Extension of Time for Filing - Bus. Profits Tax, Reg. 1-77-A:9 - eff. 4-30-78

#1160        Reg. 1-71-A:37, II-1, Addition for Underpayment of Estimated Tax - eff. 5-9-78

#1161        Reg. 1-284:29-1, Accounting Procedure - N. H. Agricultural Fairs - eff. 5-10-78

#1169        Reg. 1-78-B:1-1 rel to Transfer Tax - eff. 5-23-78

#1170        Reg. 1-78-B:2 (a)-1 rel to Exceptions - eff. 5-23-78

#1171        Reg. 1-78-B:2 (b)-1 rel to Exceptions - eff. 5-23-78

#1172        Reg. 1-78-B:2 (c)-1 rel to Exceptions - eff. 5-23-78

#1173        Reg. 1-78-B:2 (d)-1 rel to Exceptions - eff. 5-23-78

#1174        Reg. 1-78-B:2 (e)-1 rel to Exceptions - eff. 5-23-78

#1175        Reg. 1-78-B:3-1 rel to Evidence of Payment - eff. 5-23-78

#1176        Reg. 1-78-B:4-1 rel to Payment of Tax by Purchaser - eff. 5-23-78

#1177        Reg. 1-78-B:6-1 rel to Recording - eff. 5-23-78

#1178        Reg. 1-78-B:8-1 rel to Administration - eff. 5-23-78

#1240        Reg. l-41:35, II-1 Use of Automatic or Electronic Data Processing Equipment by Tax Collectors - eff. 9-19-78

#1323        Application of Payments (eff. 2-28-79)

#1339        See current use advisory board (eff 4-9-79)

#1417-A    Declaratory Ruling Relative to Swiss Bank Corporations

#1441 E     Relative to Bonding of Municipal Officials (Exp. 12-22-79)

#1445        Rule relative to resident tax & persons liable for taxation per Reg. No. 1-72:1-1 (eff. 9-17-79)

#1499        Revaluation of Real Property Standards and Qualifications of Appraisal Companies (eff. 12-6-79)

#1517        Rules relative to updating regs. of Bonding Municipal officials (1-41:6, I-2; 1-41:6, II-1; 1-41:6, III-1; 1-41:6, IV-1) (eff 1-10-80)

#1518        Rules relative to updating regs. of Bonding County Officials (1-27:1, I-1; 1-27:1, II-1; 1-27:3; II-1) (eff 1-10-80)

#1536        Rev 1100 - Financial Accounting for Local Educational Agencies (eff 2-19-80)

#1541(E)    Discontinuance of sales of unstamped cigarettes to institutions state or county (eff 2-13-80; ss by #1561)

#1545        Rev 1200  Current Use ss #1339 (eff 3-11-80) Amended by #1727

#1553        Rev 600 Property Appraisal - Assessment for Each Town, City and Unincorporated Place Within the State (eff 3-25-80)


#1555        Amend Doc #1517 - Reg. 1-41:6, I-2 by repealing the last two paragraphs (eff 3-27-80)

#1556        Amend Doc #1518 - Reg 1-27:1, I-1 by repealing the last two paragraphs (eff 3-27-80)

#1561        Amend Doc. #826 Tax Stamps on cigarettes and tobacco sold to institutions, county & state (eff 4-17-80)

#1569        Declaratory Ruling for Casco Bank & Trust Co. in regard to the applicability of the NH Business Profits Tax

#1597        Declaratory Ruling relative to Municipal Bond Trust (Series I) Paine, Webber, Jackson and Curtis, Inc.

#1668        Filed Chapters Rev 100 Organizational Rules; Rev 300 Business Profits Tax; Rev 400 Persons and Property Liable to Taxation; Rev 500 Municipal Services; Rev 700 Meals and Rooms Tax (eff 11-18-80)

#1725        Delete Rev 505.07 per Supreme Court Decision based on NH constitution, Part 2 Article 73-A (eff 2-12-81)

#1726        Amend Rev 307.01 and 311.01; Add Rev 501.03 Municipal Services; Add Rev 905.01 Interest and Dividends Tax; Add Rev 1302 and 1303 Legacy and Succession; Rev 106.01 - 106.05 Administration (eff 3-4-81)

#1727        Revision to the Current Use rules - Rev 1205 Rules to reflect change in annual criteria and values for current year (eff 3-10-81) amend #1545

#1773        Declaratory Ruling relative to mortgage banking company

#1793        Amend Rev 106.05(h) PA-20 Electric Utility Allocation Survey; Amend Rev 307.02(a)(1) and (a)(2); Add 307.02(c); Add Form No. (RP-59) to title of Rev 905.01; and Rev 905.01(e); Add Rev 906 Taxable Funds (eff 8-16-81)

#1809        Amend Rev 802.07; Rev 803.06; Rev 803.02; Rev 803.03(c); and Rev 804.02(a) (eff 9-9-81)

#1814        Repeal Rev 904.01(a); Amend Rev 904.02 and Rev 904.03 (eff 9-20-81) Interest & Dividend Tax Exemption for Handicapped, unable to work and blind

#1835        Amend Rev 701.09(c)(5) Rooms & Meals Tax (eff 10-15-81)

#1838        Amend Rev 106.03 Cigarette Stamp Order Blank and Rev 1000 Tobacco Tax (eff 10-19-81)

#1850        Amend Rev 106.06 Forms Returns Processing Division by adding new forms (eff 11-2-81)

#1869        Amend Rev 106.06(c) RP-l4 Quarterly Return of Meals and Rooms Tax (eff 11-23-81)

#1875        Repeal Rev 106.01(a)(2)b. and d. (eff 11-30-81)

#1893        Adopt Rev 106.06(b) RP-10 Interest and Dividends Tax Return (eff 12-22-81)

#1894        Amend Rev 106.06(b)(2)a. and Rev 106.06(b)(4) (eff 12-22-81)

#1895        Adopt Rev 106.02(c) Au-201 Non-Resident Distributors Cigarette Tax Report; and Rev 106.02(d) Au-202 Resident Distributors Cigarette Tax Report (eff 12-22-81)

#1938        Amend Rev 905.01(b) and adopt (e) relative to form RP-59 Interest and Dividends Tax (eff 1-31-82)

#1944        Replace Rev 511.02 Receipts and Expenditures (ss Doc #1668) (eff 2-3-82)

#1945        Amend Doc. #1716 Rev 106.04(b) MS-2 Statement of Appropriations (eff 2-3-82)

#1946        Amend Rev 510.01-.04 pertaining to the type of information to be submitted by local units of government for setting tax rates (eff 2-3-82)

#1956        Repeal section Rev 106.05(c)(2)e. PA-7 Notice of Intent to cut wood or timber; amend Rev 106.05(d)(2)a., d. and f. PA-8 Report of wood or timber cut. (eff 2-14-82)

#1962        Adopt Rev 106.01(f) Utility Franchise Income Report (eff 2-17-82)

#1965        Amend Current Use Taxation rules Rev 1202; Rev 1203; Rev 1205; and Rev 1206 discretionary Easement (eff 2-22-82)

#1978        Amend Rev 601.04 Personnel Qualifications and Rev 601.06 Requirements of the Contract (eff 3-14-82)

#1989        Amend Rev 106.06(d) RP-18 Report of Joint Account (eff 3-29-82)

#2008(E)    Installment Sales as Gross Business Profits for Years Ending after June 30, 1981 (eff 4-13-82)

#2012        Amended Rev 300 Business Profits Tax (eff 5-5-82)

#2015        Add Rev 106.05 (i)(j)(k)(l)(m) Unit Allocation Survey (eff 5-10-82)

#2024        Repeal Rev 1206.02 Authority to Grant - Discretionary Easement under current use (eff 5-17-82)

#2025        Declaratoy Ruling on Taxation of Banks (NH)

#2026        Business Profits Tax returns for 1978-1981 (eff 5-18-82)

#2028        Amend Rev 106.02(c) Au-17 Unitary Questionaire Amend Rev 106.07(j) NH-851 Affiliations (eff 5-27-82)

#2035        Declaratory Ruling on taxability of income received by the "Fund" relative to unemployment compensation benefits

#2051        Rev 106.06(n) RP-80 Apportionment of Income; Rev 106.06(x) RP-95 Request for permission to file, Reporting the net gain in the year of sale (eff 6-9-82)

#2053        Adopt Rev 1100 Financial Accounting for Local Educational Agencies (eff 6-10-82)

#2078        Declaratory Ruling relative to the taxability of a bank converted from a mutual savings bank to a stock savings bank

#2080        Readopt Rev 400 Persons and Property Liable to Taxation (eff 7-5-82) ss Doc #1668

#2115-a     Adopt, amend and repeal rules relative to Rev 100 Organizational rules (eff 8-10-82)

#2153        Amend Rev 601.04(b) Personnel Qualifications as well as Readopt all of Rev 600 Property Appraisal (eff 10-10-82)

#2154        Readopt all of Chapter Rev 800 with amendments (eff 10-11-82)

#2179(E)    Amend Rev 106.01(f) Utility Franchise Income report and adopt Rev 1400 Franchise Tax (eff 10-27-82)

#2205        Adopt Rev 700 (Rev 701-706) Meals & Rooms Tax (eff 12-12-82)

#2206        Amend Rev 1006.01 Reports Required relative to the Tobacco Tax (eff 12-12-82)

#2214        Readopt Rev 1300 Legacy and Succession Tax (eff 12-19-82)

#2215        Readopt Rev 500 Municipal Services (eff 12-19-82)

#2228        Readopt Rev 900 Interest & Dividends Tax with Minor amendments (eff 12-28-82)

#2267        Adopt Rev 1400 Franchise Tax; Amend Rev 106.01(f) A-6 utility Franchise Income Report (eff 1-9-83)

#2272        Amend Rev 401.01(d) Surviving Spouse (1-11-83)

#2278-a(E) Readopt Rev 1200 Current Use Rules (eff 12-27-82)

#2295        Adopt Rev 106.06(y) RP 100 Business Profits Tax Surety­Adopt Rev 302.05 gains in which Internal Revenue code section 337 applied (eff 2-1-83)

#2314        Declaratory Ruling relative to the taxability under RSA 77-A; of the proceeds of a sale of agricultural land development rights pursuant to RSA 36-D

#2328        Adopt amendments to Rev 106.02(e) Unitary questionnaire (eff 3-28-83)

#2329        Adopt Rev 302.06 Proceeds from Sales of Agricultural Land Development Rights. Includibility as gross business income, gross business profits, and taxable business profits (3-28-83)

#2330        Adopt Rev 1200 Current Use (with amendments) (eff 3-28-83)

#2357        Readopt Rev 1000 Tobacco Tax with amendments (eff 5-1-83)

#2403        Amend Rev 302.01 Gross Business profits, gains and basis; and Rev 304.01 Compensation for personal services (eff 6-27-83)

#2451        Amend Rev 106.01(j) Form A-12 Charitable Organization Financial Statement (eff 8-21-83)

#2452        Amend Rev 802.02 Transfer prior to change in law (eff 8-23-83)

#2479        Declatory Ruling relative to tax consequences of conversion of "M" savings bank to "O" converted savings bank

#2504        Adopt Rev 700 Meals & Rooms Tax (eff 10-12-83)

#2514(E)    Adopt Rev 302.07 "Safe Harbor" and similar lease arrangements (eff 10-5-83)

#2520        Declatory ruling relative to tax consequences of recieving dividends from its subsidiaries when the subsidiary banks have almost never paid a NH Business Profits Tax (eff 10-5-83)

#2541        Amend Rev 1002.05(b); repeal-add 1002.06-Vending Machine seal Rev 1004 new section; Rev 1006.01 amend language strike out old, add new (eff 11-22-83)

#2567        Adopt Rev 302.07 Safe Harbor & Similar lease Arrangements (eff 12-28-83)

#2578(E)    Adopt Rev 301.05 Business Organizations Organized as S Corporations for federal Income Tax Purposes (eff 1-9-84)

#2581        Declaratory Ruling, Tax Consequences of the conversion of Savings Banks from Mutual to Stock (eff 1-12-84)

#2588        Adopt Rev 308.02 Application for Auto. Extension to file Bus. Profits Tax (eff 1-20-84)

#2589        Adopt Rev 905.01 Extension Time for Filing Int. & Div. tax (eff 1-20-84)

#2590        Adopt Rev 106.03, .05, .06 Meals & Rooms, Notice of Intent to Cut, Report of Cut, Int. & Div. Tax (eff 1-20-84)

#2591        Adopt Rev 701.12 & 702.02 Non-Profit Org & State & Federal Gov't (eff 1-20-84)

#2612(E)    Amend Rev 1400 by changing Rev 1401 Definitions & Rev 1404 Returns & Declarations (eff 2-2-84)

#2644(E)    Repeal Doc #2612 & adopt new rules re: Franchise Tax-Rev 1401-1404 (eff 3-9-84)

#2651        Add Rev 301.05 Bus. Org. Organized as "S" Corporation (eff 3-22-84)

#2652        Add Rev 1203.02 Change of Classification (eff 3-22-84)

#2689        Adopt Amended Rev 106.06(o) Bank Franchise Tax (eff 4-20-84)

#2690        Adopt Rev 704.07 Permission to file Quarterly Returns (eff 4-20-84)

#2722        Readopt Rev 300 Business Profits Tax (with amendments) eff 5-23-84

#2723        Readopt Rev 1100 Financial Accounting for Local Educational Agencies (eff 5-23-84)

#2756        Adopt Rev 200 Procedural Rules; Rev 201 Adjudicative Proceedings (eff 6-15-84)

#2757        Adopt Rev 301.06 Charitable Contributions; Rev 301.07 Taxable Income for Large Business Organizations (eff 6-15-84)

#2758        Adopt Rev 901.01 Dividends from "S" Corporations (eff 6-15-84)

#2759        Adopt Rev 1401 Definitions; Rev 1404 Returns and Declarations-Franchise Tax (eff 6-15-84)

#2820        Readopt Rev 100 (with amendments) Organizational Rules (eff 8-17-84)

#2821        Readopt Rev 400 (with amendments) persons and property liable to taxation (eff 8-17-84)

#2822        Readopt Rev 800 Transfer Tax (eff 8-17-84)

#2823        Adopt Rev 1500 Railroads and Public Utilities (eff 8-17-84)

#2838        Declartory Ruling re:  Tax consequences of the statutory triangular merger of bank entities under the Business Profits Tax (RSA 77-A) (eff 8-24-84)

#2852        Readopt Rev 500 (w/amendments) Municipal Services (eff 9-24-84)

#2879        Adopt new section Rev 313 Audit Procedures (eff 10-19-84)

#2880        Readoption of Rev 600 Property Appraisal (no changes) (eff 10-19-84)

#2881        Readopt of Rev 900 Interst & Dividends Tax and add new Rev 907 Filing Requirement (eff 10-19-84)

#2882        Readopt Rev 1200 Current Use (no changes) (eff 10-1984)

#2883        Readopt Rev 1300 Legacy and Succession Tax (no changes) (eff 10-19-84)

#2987        Readopt Rev 1200 Current Use Rules (amended) (eff 3-19-85)

#3035        Declaratory Ruling re:  Taxability under Business Profits Tax RSA 77-A Investment through a Nominee Trust (eff 6-7-85)

#3038        Amend Rev 106.07(k) NH 870 Agreement on Assess. and Collection of Deficiency in Tax and Acceptance of Overassessment (eff 6-26-85)

#3039        Amend Rev 201.03(a) by adding sub-paragraph (6) hearing officer (eff 6-26-85)

#3040        Add Rev 310.05 Pre-Assessment Conference (eff 6-26-85)

#3047(E)    Amend Rev 307.01(d) Changes in Tax Rate (Business Profits Tax) Resulting from Chapter 408, Laws of 1985 (eff 7-2-85)

#3066        Adopt Rev 302.08 Combined DISC Income; Transition Rules (eff 7-23-85)

 

#3100        Adopt amendments to Rev 100, Organizational Rules (eff 8-20-85)

 

#3101        Adopt (amended) Rev 307.01(d) Tax Rate (to reflect change in Business Profits Tax due to Chapter 408, Laws of 1985)(eff 8-20-85)

 

#3102        Amend Rev 802.02 Transfer Prior to Change in Law; and Rev 805.02 Payment to the Department pursuant to the "Transfer Tax" (eff 8-20-85)

 

#3114        Declaratory Ruling re:  tax consequences of the coversion of a mutual savings bank to a stock-holder owned quaranty savings bank (eff 3-16-85)

 

#3137        Adopt Rev 510.05 (new rule) Calculating the Tax Rate (eff 10-23-85)

 

#3138        Adopt Rev 511.05 Basis of Accounting (cities & towns); Rev 512.05 Basis of Accounting (village districts) (eff 10-23-85)

 

#3144        Amend Rev 702.01(f) taxable meal (eff 11-4-85)

 

#3181        Readopt Rev 700 Rooms & Meals Tax (with amendments) (eff 1-22-86)

 

#3184        Amend Rev 510.05(c) retention of Surplus rules (eff 1-22-86)

 

#4007        Amend Rev 301.02 Proprietorship/Proprietorship Income and Add Rev 314 Reporting Requirements (eff 2-28-86)

 

#4012        Declaratory Ruling concerning combined reporting under RSA 77-A (eff 2-28-86)

 

#4022        Amend Rev 1204.04 Evacuations; Rev 1205.02 Farmland Current Use (eff 3-25-86)

 

#4049        Declaratory Ruling re:  concerning the tax liability of a trustee under a third Mortgage Indenture under the NH Business Profits Tax (eff 5-2-86)

 

#4060        Readopt (w/amend) Rev 200 Procedural Rules (eff 5-29-86)

 

#4061        Readopt (w/amend) Rev 700 Rooms & Meals Tax (eff 5-29-86)

 

#4081        Declaratory Ruling re:  tax liability of a NH chartered mutual savings bank to a NH chartered quarnty stock savings bank (eff 7-2-86)

 

#4102        Declaratory Ruling re:  taxability of certain stock dividends of Interest and Dividends Tax (eff 7-24-86)

 

#4112        Amend Rev 510.06 Deficit or Supplemental Appropriations (eff 8-20-86)

 

#4113        Amend Rev 510.07 Retro-Active Appropriations (eff 8-20-86)

 

#4114        Amend Rev 601.04 Personnel Qualifications (Real Estate Appraisers) (eff 8-20-86)

 

#4156        Declaratory Ruling re:  Tax consequences of converting a NH chartered mutual savings bank to a NH chartered quaranty savings bank (eff 10-31-86)

 

#4158        Readopt Rev 1000 (w/amend) Tobacco Tax (eff 11-3-86)

 

#4192        Readopt (w/amend) Rev 300 Business Profits Tax (eff 12-23-86)

 

#4240        Readopt (w/amend) Rev 1200 Current Use Rules (eff 3-23-87)

 

#4252        Declaratory Ruling on Business Profits Tax not applying to the sale of land & buildings used exclusively for residential purposes, even though both land and building were owned and maintained by a taxable, corporate business organization. (eff 3-24-87)

 

#4254        Declaratory Ruling on tax consequences resulting from Conversion of a NH chartered mutual savings bank land assoc. (eff 4-7-87)

 

#4266        Repeal Rev 106.02; Replace it with Rev 107 Audit Forms Division (eff 6-24-87)

 

#4267        Repeal Rev 106.03; Replace it with Rev 108 Collection Division Forms (eff 6-24-87)

 

#4276        Declaratory Ruling re:  "carry forward" of an unused charitable contribution in two respects (eff 6-23-87)

 

#4290        Adopt Rev 110 Property Appraisal Forms (eff 7-7-87)

 

#4303        Declaratory Ruling re:  "interest income" from US Treasury Notes held in a taxpayer's name at a Federal Reserve Bank (eff 8-8-87)

 

#4311        Adopt Rev 506.08 Municipal Lock Box Agreement (eff 9-4-87)

 

#4320        Amend Rev 305.01 Business Profits Tax (rate charged & menthod used) (eff 10-2-87)

 

#4321-a     Declaratory Ruling re:  Concerning the Tax liability under the NH Legacy & Seccession Tax and the Real Estate Transfer Tax of NH business property owned by a resident of another state (eff 10-6-87)

 

#4322        Declaratory Ruling re:  Concerns the establishment of a new bank and the impact upon that bank's tax liability under RSA 84:16-d of lowering the par value of capital stock while the taxpayer is organized but not doing business (eff 10-6-87)

 

#4344        Declaratory Ruling re: tax consequences reulsting from the conversion of NH chartered mutual savings bank to a NH chartered stock holder-owned guaranty savings bank (eff 12-12-87)

 

#4337        Declaratory Ruling concerning farm property for business purposes, but converted to personal use prior to the inception of RSA 77-A and whether or not the sale of the property would incur a tax liability under the NH Business Profits Tax (eff 11-9-87)

 

#4385        Declaratory Ruling concerning the tax consequences, under the Interest & Dividends Tax of moving the designated situs of a trust from another state to State of NH (eff 3-8-88)

 

#4388        Amend Rev 106.01(i); Rev 1200 Current Use (amended) (eff 3-21-88)

 

#4438        Amend Rev 300 Business Profits Tax (eff 6-22-88)

 

#4510        Amend Rev 201.03 New Address; Amend Rev 207 Appeals (eff 10-26-88)

 

#4511        Amend Rev 400 Persons & Property Liable to Taxation (eff 10-26-88)

 

#4557*      Readopt w/amd Rev 900 Interest and Dividends Tax (eff 12-28-88)

 

#4570*      Repeal Rev 108 (adopted under Doc. #2820) Collection of Delinquent Taxes (eff 1-31-89)

 

#4579        Amend Rev 1203.03(c) and Rev 1204.02 Current Use House Lot, Farm Land and contiguous land to be intensified or developed to the maximum extent (eff 2-24-89)

 

#4598        Declaratory Ruling re: the tax impact, under the Business Profits Tax of a liquidation of business assets (eff 4-12-89)

 

#4615*      Readopt Rev 101-106 Organization Rules and Administration Forms (eff 5-24-89)

 

#4668        Amend Rev 309.01 Statements of Good Standing, Dissolution & Withdrawal (INTERIM RULE) (eff 8-25-89)

 

#4704        Amend Rev 802.02, 802.08 & 803.07 Real Estate Transfer Tax (eff 11-21-89)

 

#4705        Amend Rev 801.01-801.02, Rev 804 & 805 Real Estate Transfer Tax - INTERIM RULE - eff 11-21-89/expires 3-21-90

 

#4706        Amend various sections of Rev 200 Procedural Rules (eff 11-21-89)

 

#4707        Readopt w/amd Rev 1000 Tobacco Tax Rules (eff 11-21-89)

 

#4735*      Amd Rev 309.01 Statements of Good Standing, Dissolution & Withdrawal (eff 1-23-90)

 

#4736*      Adopt Rev 303.05 Net Operating Loss Deduction (eff 1-23-90)

 

#4768*      Amend Rev 600 Property Appraisal (eff 2-26-90)

 

#4783*      Readopt w/amd Rev 1200 Current Use (eff 3-19-90)

 

#4784*      Amend Rev 107.01 Business Activity Questionnaire (eff 3-21-90)

 

#4785*      Amend Rev 305.02 Business Profits Tax - Estimate Taxes (eff 3-21-90)

 

#4786*      Amend Rev 705.01(a) Meals and Rooms Tax (eff 3-21-90)

 

#4799*      Adopt Rev 1600 Communications Services Tax (Interim Rule) Expires 8/22/90 (eff 4-24-90)

 

#4829*      Amend Rev 108.05, CD-57, Real Estate Transfer Tax Declaration of Consideration (Interim Rule)  (eff 6-01-90)

 

#4889*      Amend Rev 705.01 Meals and Rooms Tax (eff 7/31/90)

 

#4890*      Amend Rev 305.02 Estimated TAxes - Business Profits Tax (eff 7-31-90)

 

#4914*      Readopt with amendment Rev 104.07 Frp,s; Rev 104.08 Federal (eff 8-21-90)

 

#4915*      Repeal Rev 106.06; Adopt Rev 111 Returns Processing Division Forms (eff 8-21-90)

 

#4916*      Adopt Rev 800 Real Estate Transfer Tax (eff 8-21-90)

 

#4917*      Amend Rev 906.04 Extension of Time for Filing a Return (eff 8-21-90)

 

#4919*      Amend Rev 603.06(b) Contract for Revaluations (eff 8-22-90)

 

#4938*      Repeal specified sections of Rev 106.04 (eff 9-25-90)

 

#4939*      Repeal Rev 511.01-.05 Financial Accounting for cities and towns (eff 9-25-90)

 

#4940*      Adopt Rev 1700 Financial Accounting for Cities and Towns (eff 9-25-90)

 

#4952*      Readopt Rev 1400 Gas and Electric Franchise Tax (eff 10-16-90)

 

#4953*      Adopt Rev 107.065 Declaration to Support Claim of Taxability in Other States (eff 10-16-90)

 

#4954*      Readopt Rev 1600 Communications Services Tax (eff 10-16-90)

 

#4959*      Amend Rev 111.27-.32 Communications Service Tax Forms (eff 10-26-90)

 

#4960*      Amend Rev 108.05 Real Estate Transfer Tax Declaration of Consideration (eff 10-26-90)

 

#4977*      Amend Rev 602 Determine the Average Level Assessment for Each Town, City and Unincorporated Places (eff 11-14-90)

 

#5025        Declaratory Ruling the tax impact under the Meals and Rooms Tax of a take-out package containing a combination of popular food items, which must be prepared by the purchaser before being eaten (eff 12/11/90)

 

#5071*      Amend Rev 900 Interest and Dividends Tax (Repeal Rev 111.05 forms) (eff 2-21-91)

 

#5072*      Amend Rev 1100 Financial Source Coding For Local Education Agencies (eff 2-21-91)

 

#5111*      Amend Rev 1200 Current Use (eff 4-9-91)

 

#5112*      Amend Rev 105.03-.05 and 105.07 Current Use Forms (eff 4-9-91)

 

#5159*      (INT) Amend Rev 305.025 Business Profits Tax (eff 6-3-91)

 

#5162*      Repeal Rev 107.07-107.13 Legacy and Succession Tax (eff 6-12-91)

 

#5163*      Adopt with amendment to Rev 1300 Legacy and Succession Tax (eff 6-12-91)

 

#5166(E)*  Adopt Rev 2300 Medicaid Enhancement Tax (eff 6-21-91)

 

#5190*      Amend Rev 207.02, .03, .04, .06, .08, .09, .11 Procedural Rules (eff 7-23-91)

 

#5191*      Amend Rev 305.025 Business Profit Tax - Part of Estimated Tax (eff 7-23-91)

 

#5229*      Repeal Rev 106.04(k), 105.01, .02, .06 and Adopt Rev 604 Property Appraisal Forms (eff 9-27-91)

 

#5231*      Adopt Rev 1800 Conservation Restriction Assessment (eff 9-27-91)

 

#5247*      Amend Rev 103 and 104 Payment Processing and Public Information (eff 10-11-91)

 

#5300*      Amend Rev 800 Real Estate Transfer Tax (eff 12-26-91)

 

#5301*      Amend Rev 1000 Tobacco Tax (eff 12-26-91)

 

#5302        Declaratory Ruling - Concerning Tax Impact, under Real Estate Transfer Tax (eff 12-26-91)

 

#5312*      Amend Rev 103.03 Taxes-Offset of Refund or Credit (eff 1-24-92)

 

#5333*      Amend Rev 1400 Franchise Tax-Public Utilities (eff 2-26-92)

 

#5334*      Amend Rev 1500 Railroads and Private Car Companies (eff 2-26-92)

 

#5335*      Amend Rev 2300 Medicaid Enhancement Tax (eff 2-26-92)

 

#5353*      Amend Rev 1800 Conservation Restriction Assessment (eff 3-12-92)

 

#5355*      Amend Various Rev 300 Sections-Business Profits Tax (eff 3-16-92)

 

#5356*      Repeal Rev 106.04 and 501-507, Adopt Rev 1900 Municipal Matters (eff 3-16-92)

 

#5364*      Repeal Rev 1200 Current Use (eff 3-23-92) - Moved to Current Use Board - (See Cub 100-300)

 

#5389*      Amend Rev 201, 203, 204, 206, 207, 209, Procedural Rules (eff 5-05-92)

 

#5399*      Readopt w/amd Rev 700 Meals and Rooms Tax (eff 5-21-92)

 

#5423*      Readopt Rev 200 Procedural Rules (eff 6-23-92)

 

#5454*      Adopt Rev 2000 Financial Accounting for Village Districts (eff 8-28-92)

 

#5455*      Adopt Rev 2200 Financial Accounting for Counties (eff 8-28-92)

 

#5490*      Readopt w/amd Rev 300 Busniess Profits Tax (eff 10-19-92)

 

#5597        Declaratory Ruling - Revenue Adm. Concerning Patronage Refunds (eff 3-18-93)

 

#5604*      Adopt and Repeal Rev 108.02, 108.03, 1002.09, 1004.05 and 1004.06 Tobacco Tax (eff 3-29-93)

 

#5664        Declaratory Ruling - Revenue Adm. Concerning Filing Business Profits Tax Returns as a Unitary Business (eff 7-9-93)

 

#5681*      Readopt w/amd Various Sections of Rev 1304, 1306, 1307, 1308 & 1309 Legacy and Succession Tax (eff 8-5-93)

 

#5682*      Readopt w/amd Rev 604 Property Appraisal (eff 8-5-93)

 

#5683        Declaratory Ruling - Part Rev 209 Definition of Qualification Investment Co. (eff 8-5-93)

 

#5708*      Interim Rule - Adopt Rev 2400 Business Enterprise Tax (eff 9-23-93)

 

#5710        Declaratory Ruling - Rev 802.10 Relative to the Tax on the Transfer of Real Property (eff 9-29-93)

 

#5747        Declaratory Ruling - Rev RSA 77:4 Interest and Dividends Tax Consequences of a Proposed Bank Conversion (eff 11-29-93)

 

#5774*      Readopt w/amd Rev 2400 Business Enterprise Tax (eff 1-21-94)

 

#5800*      Repeal Rev 204.06 and 207.12 Procedural Rules (eff 3-23-94)

 

#5826-A*   Amend, Readopt w/amd Rev 1400 Utility Franchise Tax (Gass and Electric)  (eff 5-23-94)

 

#5835        Declaratory Ruling - Rev RSA 77-E:1, III and RSA 195-D:15 That the Petitioner is not Subject to the BET because the Petitioner is not a business enterprise as defined in RSA 77-E:1, III; and RSA 77-D:15 specifically exempts the Petitioner from the BET (eff 6-3-94)

 

#5910*      Repeal, Readopt w/amd Rev 301-307 (Various Sections) Business Profits Tax (eff 10-14-94)

 

#5911*      Readopt w/amd Rev 400 Credits and Exemptions from Property Taxes (eff 10-14-94)

 

#5912*      Adopt, Amend, Repeal, Readopt w/amd Rev 700  Meals and Rooms Tax (eff 10-14-94)

 

#5947*      Readopt w/amd Rev 900 Interest and Dividends Tax (eff 12-29-94)

 

#5955*      Repeal Rev 111.14-.17; Readopt w/amd and Renumber Rev 102.07 as 102.05; Renumber Rev 102.05 & .06 as Rev 102.06 and .07; Adopt Rev 105 and Rev 708.08; Renumber Rev 111.28 through Rev 111.33 as Rev 1612.01 through Rev 1612.06  Updating Certain Department Forms (eff 1-27-95)

 

#5956*      Readopt w/amd Rev 1400 Franchise Tax (eff 1-27-95)

 

#5983        Declaratory Ruling - Rev RSA 78-B:2, XIV, RSA 78-B:2, XVI Whether an entity is subject to the Real Estate Transfer Tax (eff 2-1-95)

 

#6026*      Amend Rev 303.04(f) Business Profits Tax (eff 4-27-95)

 

#6027*      Readopt, Readopt w/amd Rev 101-104 and 105.03-.05 Organizational Rules (eff 4-27-95)

 

#6124*      Adopt, Amend, Readopt w/amd Rev 201.03, 206.04(b)(1), 219, 222.02-.05  Procedural Rules (eff 11-23-95)

 

#6125*      Adopt, Amd, Repeal, Readopt w/amd Rev 1100 various sections  Financial Source Coding for Local Education Agencies (eff 11-23-95)

 

#6126*      Amend Rev 1700 various sections Financial Accounting for Cities and Towns (eff 11-23-95)

 

#6127*      Amend, Readopt w/amd Rev 1900 various sections Municipal Matters (eff 11-23-95)

 

#6128*      Amend, Repeal Rev 2000 various sections Financial Accounting for Village Districts (eff 11-23-95)

 

#6129*      Adopt, Amd, Repeal, Readopt w/amd Rev 300 various sections Business Profits Tax (eff 11-23-95)

 

#6130*      Adopt and Amend Rev 2411.03(a)(1) and 2411.04-.10  Business Enterprise Tax (eff 11-23-95)

 

#6179*      Amend, Readopt w/amd Rev 300 (various sections) Business Profits Tax (eff 1-30-96)

 

#6183        Declaratory Ruling - Rev 209.01 Liability of a Pension Plan Trustee or Employer Sponsor for Payment of Legacy and Estate Tax (eff 2-12-96)

 

#6197        Declaratory Ruling - Rev 209.01 & 700 Certain Liability for Collection and Remission of Tax under the New Hampshire Meals and Rooms Tax, RSA 78-A (eff 2-27-96)

 

#6200        Adopt Rev 604.15 Form PA-34 Real Estate Transfer Questionnaire (eff 3-1-96)

 

#6259        Readopt, Amend, Repeal, Readopt w/amd Rev 1300 Legacy & Succession Tax (eff 5-31-96)

 

#6321        Readopt w/amd Rev 900 Interest & Dividends Tax (eff 8-22-96)

 

#6335*      Readopt w/amd Rev 1700 Financial Accounting for Cities and Towns (eff 9-24-96)

 

#6336*      Readopt w/amd Rev 1600 Communications Services Tax (eff 9-24-96)

 

#6347        Declaratory Ruling - Based upon the provisions of RSA 78-B:1 and 78-B:2, the petitioner's transfer of real estate to a Family Limited Partnership, as a vehicle for making a gift to children and grandchildren, is a contractual transfer and therefore subject to the real estate transfer tax imposed under Chapter 78-B (eff 10-3-96)

 

#6410*      Readopt w/amd Rev 602 Property Appraisal - Equalization (eff 12-25-96)

 

#6411*      Adopt, Readopt w/amd Rev 604.12 to 604.18 Property Appraisal: Forms PA-29, PA-30, PA-35, PA-36 & PA-37 (eff 12-25-96)

 

#6437*      Adopt Rev 223 Recordkeeping and Retention Requirements (eff 1-22-97)

 

#6467*      Adopt Rev 803.03 Real Estate Transfer Tax - Transfer of Title Between Entities (eff 3-5-97)

 

#6476*      Readopt, Readopt w/amd Rev 1100 Financial Source Coding For Local Educational Agencies (eff 3-26-97)

 

#6484        Declaratory Ruling - Amend Rev 209.01 and 803.03 The Treatment of the Real Estate Transfer Tax Upon the Transfer of Property from Partnership to a Limited Liability Company (eff 3-28-97)

 

#6525*      Adopt, Repeal, Readopt, Readopt w/amd Rev 1300 Legacy & Succession and Estate Taxes (eff 6-24-97)

 

#6639*      Adopt Rev 2500 Electronic Funds Transfer (eff 11-27-97)

 

#6640*      Adopt Rev 603 Revaluation of Real Property, Standards and Qualifications of Appraisal Companies (eff 11-27-97)

 

#6662*      Adopt, Repeal, Readopt, Readopt w/amd Rev 1000 Tobacco Tax (eff 12-25-97)

 

#6675*      Adopt, Amend, Readopt w/amd Rev 300 (Various Sections) Business Profits Tax (eff 1-27-98)

 

#6689*      Amend Rev 200 misc. sections Procedural Rules - PC File and Telefile Forms and Procedures (eff 2-21-98)

 

#6690*      Adopt, Amend, Readopt w/amd Rev 700 misc. sections Meals and Rooms Tax - Electronic Data Submission (eff 2-21-98)

 

#6691*      Adopt, Readopt, Readopt w/amd Rev 800 Real Estate Transfer Tax (eff 2-21-98)

 

#6692*      Readopt w/amd Rev 1800 Conservation Restriction Assessment (eff 2-21-98)

 

#6693*      Adopt Rev 1602.06 Communication Services: Coin Operated Telephone Services (eff 2-24-98)

 

#6695        DECLARATORY RULING - Amend Rev 900 and 1300 Legacy and Succession Tax, Estate Tax, and Transfer Tax Upon the Personal Property of Nonresident Decedents, and the Interest and Dividends Tax as Applied to Trusts Managed by Petitioner’s Trust Company When the Trust Company Changes it Legal Domicile (eff 1-21-98)

 

#6748*      Adopt Rev 500 Excavation Tax and Excavation Activity Tax (eff 5-29-98)

 

#6749*      Readopt, Readopt w/amd Rev 200 Procedural Rules (eff 5-19-98)

 

#6750*      Adopt, Readopt, Readopt w/amd Rev 700 Meals and Rooms Tax (eff 5-19-98)

 

#6807*      INTERIM RULE - Readopt w/amd Rev 700 Meals and Rooms Tax - Electronic Data Submission (eff 7-21-98) EXPIRES: 11-18-98

 

#6808*      Adopt, Readopt, Readopt w/amd Rev 2200 Financial Accounting for Counties (eff 7-21-98)

 

#6809*      Adopt, Readopt, Readopt w/amd Rev 2000 Financial Accounting for Village Districts (eff
7-21-98)

 

#6853*      Adopt, Repeal, Readopt, Readopt w/amd Rev 300 Business Profits Tax (eff 9-23-98)

 

#6869*      Readopt w/amd, Repeal, and Amend Rev 1100 Financial Source Coding for Local Educational Agencies (eff 10-20-98)

 

#6870*      Amend, Readopt, Readopt w/amd Rev 700 Meals and Rooms Tax - Electronic Filing Requirements (eff 10-20-98)

 

#6962*      Readopt w/amd Rev 304.06 Business Organizations Seeking a Modification of Apportionment Provisions (eff 3-25-99)

 

#7075*      Repeal, Readopt, Readopt w/amd Rev 604 (Various Sections) Property Appraisal - Part 604 Forms (eff 8-21-99)

 

#7154*      EMERGENCY RULE - Adopt Rev 1200 Property Education Tax Hardship Relief (eff
12-13-99) EXPIRES: 6-10-00 (EXPIRATION DATE OF 180 DAYS PURSUANT TO RSA 198:52, I)

 

#7177*      Adopt Rev 311.26 and Rev 311.27 Business Profits Tax Forms Au 203 and Au-204 Qualified Investment Capital Company Certification (eff 12-23-99)

 

#7178*      Adopt, Repeal, Readopt, Readopt w/amd Rev 2400 Business Enterprise Tax (eff 12-23-99)

 

#7198        DECLARATORY RULING - The tax treatment under the business profits tax and business enterprise tax of the purchase/sale of a 50% partnership interest and subsequent liquidation of the partnership, a limited partnership, under Federal IRC 708(b)(1)(B). (eff 2-1-00)

#7365*      Readopt Rev 1200 Education Property Tax Hardship Relief (eff 9-19-00)

 

#7381*      Readopt w/amd Rev 500 Excavation Tax and Excavation Activity Tax (eff 10-24-00)

 

#7410*      Readopt w/amd Rev 400 Credits and Exemptions from Property Taxes (eff 11-23-00)

 

#7458        DECLARATORY RULING - Amend Rev 209.01 NH Tax Treatment of a Proposed Merger of DEF LLC a Single Member Limited Liability Company into its Corporate Member (eff 2-26-01)

 

#7479*      Adopt Rev 2600 Electricity Consumption Tax (eff 4-24-01)

 

#7505*      Adopt, Readopt w/amd Rev 700 Meals and Rental Tax (eff 6-19-01)

 

#7530        DECLARATORY RULING - Rev 209.01 & 802.01(f) With Respect to Whether or Not the Stock Issued Upon the Signing of the Residency Agreement by the Petitioner is Subject to a Transfer Tax (eff 7-16-01)

 

#7531        DECLARATORY RULING - Rev 209.01 With Respect to the Application of the Real Estate Transfer Tax to the Transfer of Several Properties Between the Related Parties through a Consolidation and Liquidation (eff 7-16-01)

 

#7581*      Readopt w/amd Rev 504.01 Intent to Excavate (eff 10-27-01)

 

#7610        DECLARATORY RULING - Rev 802.02 Revocable Trusts of Real Property (eff 12-10-01)

 

#7613*      Readopt w/amd Rev 702.09 and Repeal Rev 708.08 Meals and Rentals Tax (eff 12-19-01)

 

#7654        DECLARATORY RULING - Rev 209.02 Unitary Business (eff 2-15-02)

 

#7707        DECLARATORY RULING - Rev 209.01 Sale of 50% Partnership and Real Estate Transfer Tax (eff 6-13-02)

 

#7717*      Repeal, Readopt w/amd Rev 803.02 & 807.02 Real Estate Transfer Tax (eff 6-22-02)

 

#7718*      Readopt w/amd Rev 1304.07 Life Estates and Remainder Interests (eff 6-22-02)

 

#7746*      Adopt Rev 2300 Medicaid Enhancement Tax (eff 8-17-02)

 

#7860*      Amend, Repeal, Readopt, Readopt w/amd Rev 500 Excavation Tax and Taxation of Excavation Area (eff 3-31-03)

 

#7910*      Adopt and Repeal Rev 1200 Low and Moderate Income Homeowners Property Tax Relief (eff 6-25-03)

 

#7934        DECLARATORY RULING - Rev 209.01 Tax Treatment of the Transfer of Real Estate into LLC's (eff 8-14-03)

 

#8137*      Adopt, Repeal, Readopt, Readopt w/amd Rev 900 Interest and Dividends Tax (eff 8-10-04)

 

#8178*      Adopt, Repeal, Readopt, Readopt w/amd Rev 1600 Communication Service Tax (eff 9-24-04)

 

#8179*      Adopt, Repeal, Readopt, Readopt w/amd Rev 1700 Financial Accounting for Cities and Towns (eff 9-24-04)

 

#8226*      INTERIM RULE - Adopt Rev 2700 Nursing Facility Quality Assessment (eff 12-10-04) EXPIRES: 6-8-05

 

#8251*      Adopt, Readopt w/amd Rev 604.16 - 604.20 Discretionary Easements and Discretionary Preservation Easements (eff 1-8-05)

 

#8258*      Adopt Rev 2800 Equalization Rules (eff 1-15-05)

 

#8306*      Adopt, Repeal, Readopt, Readopt w/amd Rev 1100 Financial Source Coding for Local Education Agencies (eff 3-22-05)

 

#8371*      Readopt w/amd Rev 2700 Nursing Facility Quality Assessment (eff 6-8-05)

 

#8373        DECLARATORY RULING - Rev 209.01 Applicability of the New Hampshire Meals and Rooms Tax (eff 6-15-05)

 

#8389*      Adopt Rev 2900 General Provisions Relating to Administration, Returns and Taxpayer Records (eff 7-8-05)

 

#8495*      Readopt w/amd Rev 2500 Electronic Transfers and Filing (eff 11-30-05)

 

#8501*      Adopt Rev 601-602 Definitions, Contract Requirements, Compliance and Satisfaction (eff
12-1-05)

 

#8504*      Adopt Rev 604.21 Form PA-42, Application for Exemption of a Residence in a Commercial Industrial Zone (eff 12-6-05)

 

#8526*      Readopt w/amd Rev 1000 Tobacco Tax (eff 12-21-05)

 

#8567*      Adopt, Readopt w/amd Rev 1800 Conservation Restriction Assessments (eff 2-14-06)

 

#8579*      Readopt w/amd Rev 800 Transfer of Real Property (eff 3-8-06)

 

#8599*      Readopt w/amd Rev 1900 Municipal Matters (eff 4-6-06)

 

#8618        DECLARATORY RULING - Rev 209.01 Nominee Trust (eff 4-26-06)

 

#8645*      Adopt Rev 603 Monitoring eff 6-1-06

 

#8652*      Readopt w/amd Rev 1500 Railroad and Private Railroad Car Companies (eff 6-6-06)

 

#8653*      Readopt w/Amend Rev 700 Meals and Rentals (eff 6-8-06)

 

#8658-A*   Readopt w/Amend Rev 201-203, 204.01, 204.03-204.13, 205, 206, 208, 209 & 211 Procedural Rules (eff 6-13-06) DO NOT EXPIRE

 

#8658-B*   Readopt w/Amend Rev 204.02, 207 & 210 Non-Adjudicative Process, Specific Rules of Practice and Procedure, Explanation of Adopted Rule (eff 6-13-06)

 

#8686*      Readopt w/Amend Rev 2000 Financial Accounting for Village Districts (eff 7-21-06)

 

#8687*      Readopt w/Amend Rev 2200 Financial Accounting for Counties (eff 7-21-06)

 

#8709*      Adopt, Repeal, Readopt w/Amend Rev 300 Business Profits Tax (eff 8-25-06)

 

#8724        DECLARATORY RULING – Rev 209.01 Applicability of the New Hampshire Real Estate Transfer Tax, RSA 78-B, To A Proposed Transaction (eff 9-6-06)

 

#8771        DECLARATORY RULING – Rev 801, 802.01 & 802.06 Applicability of the New Hampshire Real Estate Transfer Tax, RSA 78-B, to a proposed transaction (eff 12-11-06)

 

#8816*      Readopt w/Amend Rev 2801.03, 2802.01, 2804.01 & 2804.02 Definition of Manual; Equalization Manual; Forms and Data Sheets (eff 2-6-07)

 

#8885        DECLARATORY RULING – Rev 802.06 & 805.01 Concerning the Applicability of New Hampshire’s Real Estate Transfer Tax to the Proposed Consolidation of Two Trusts
(eff 5-17-07)

 

#8907*      Readopt, Readopt w/Amend Rev 604 Forms (eff 6-19-07)

 

#8990*      Readopt w/Amend Rev 2903.01 New Hampshire Taxpayer Identification Number (eff 9-25-07)

 

#9065*      Adopt, Repeal, Readopt, Readopt w/Amend Rev 2400 Business Enterprise Tax (eff 1-10-08)

 

#9309*      Readopt w/Amend Rev 400 Property Tax Credits, Exemptions and Deferrals (eff 10-30-08)

 

#9437*      Adopt Rev 3000 Land and Community Heritage Investment Program Recording Surcharge (eff 3-24-09)

 

#9440        DECLARATORY RULING – Rev 209.01 & 209.02 Concerning the Real Estate Transfer Tax (eff 3-24-09)

 

#9443*      Readopt w/Amend Rev 2600 Electricity Consumption Tax (eff 4-1-09)

 

#9486*      Readopt w/Amend Rev 2208 Reports Required (eff 6-23-09)

 

#9521*      Adopt, Readopt w/Amend Rev 2300 various sections Medicaid Enhancement Tax (eff 7-25-09)

 

#9658*      Adopt, Repeal, Readopt w/Amend Rev 901, 902, 903 (various sections) Interest and Dividends Tax (eff 2-24-10)

 

#9689-A*   Adopt Rev 3103.01 & 3103.05 Gambling Tax Forms (eff 4-2-10) DO NOT EXPIRE

 

#9689-B*   Adopt Rev 3101, 3102, 3103.02-3103.04, 3103.06-3103.10, 3104, 3105 Gambling Tax
(eff 4-2-10)

 

#9794        INTERIM RULE - Adopt, Readopt Rev 2300 Medicaid Enhancement Tax (MET) (eff 9-24-10) EXPIRES: 3-23-11

 

#9825-A*   Adopt, Amend, Readopt w/Amend Rev 201.02(d) Definition of Department (eff 11-25-10) DO NOT EXPIRE

 

#9825-B*   Adopt, Readopt w/Amend Rev 207.05, 207.06, 207.08, 207.09, & 207.10 Procedural Rules; General Information and Definitions; Specific Rules of Practice and Procedure (eff 11-25-10)

 

#9826*      Adopt, Readopt w/Amend Rev 1904.01, 1904.02, 1904.03, & 1907 Requirements of Auditors/Forms (eff 11-25-10)

 

#9841*      Adopt Rev 1400 Utility Property Tax (eff 12-23-10)

 

#9843*      Adopt, Repeal, Readopt w/Amend Rev 901, 902, 903 various sections Interest and Dividends Tax (eff 12-23-10)

 

#9913*      Adopt, Readopt, Readopt w/Amend Rev 2300 Medicaid Enhancement Tax (MET) (eff 4-21-11)

 

#9926*      Readopt w/Amend Rev 500 Excavation Tax (eff 5-18-11)

 

#9930*      Adopt Rev 2904.05 Electronic Signatures (eff 5-26-11)

 

#9946*      Readopt w/Amend Rev 1200 Low and Moderate Income Homeowners Property Tax Relief (eff 6-23-11)

 

#10015*     Readopt w/Amend Rev 2301.05 & 2301.07 Medicaid Enhancement Tax (MET) Rules (eff
10-28-11)

 

#10062*     Readopt w/Amend Rev 807.02-807.05 & 809.04-809.05 Real Estate Transfer Tax (RETT) (eff 12-24-11)

 

#10096*     Readopt w/Amend Rev 2903.07 Offset of Refund or Credit (eff 3-3-12)

 

#10164*     Amend Rev 2903.07(a) Offset of Refund or Credit (eff 7-27-12)

 

#10211*     Adopt, Readopt, Readopt w/Amend Rev 900 Interest and Dividends Tax (eff 10-24-12)

 

#10213*     Readopt w/Amend Rev 1600 Communications Services Tax (eff 10-24-12)

 

#10214*     Readopt w/Amend Rev 1700 Financial Accounting for Cities and Towns (eff 10-24-12)

 

#10231*     Adopt Rev 306.07 Education Tax Credit Applied to the Business Profits Tax Liability
(eff 11-21-12)

 

#10232*     Adopt Rev 2406.06 - Education Tax Credit Applied to the Business Enterprise Tax Liability (eff 11-21-12)

 

#10233*     Adopt Rev 303.03(f) Net Operating Loss Deduction to Gross Business Profits (eff 11-21-12)

 

#10236*     Adopt Rev 3200 Education Tax Credit Program (eff 11-28-12)

 

#10277*     Adopt, Repeal, Readopt, Readopt w/Amend Rev 2800 Equalization Rules (eff 2-22-13)

 

#10304*     Readopt w/Amend Rev 1100 Financial Accounting for Schools (eff 3-22-13)

 

#10332*     Readopt w/Amend Rev 2405.02 & 2411.09 Business Enterprises Tax Estimates (eff 5-9-13)

 

#10387*     Readopt w/Amend Rev 2700 Nursing Facility Quality Assessment (eff 7-25-13)

 

#10388*     Readopt, Readopt w/Amend Rev 2900 General Provisions Relating to Administration, Returns and Taxpayer Records (eff 7-25-13)

 

#10391      DECLARATORY RULING – Issued pursuant to Rev 209.02 and under Rev 302.01, 307.02(b), 901.02(a) and (b), 901.07, 901.08, 902.07(a), 2402.03, 2405.04(c), and 2407.03(a); and RSA 77:3-a, 77:4, II and III (2012), 77-A:1, III, IV, and XX (2012), 77-A:2, 77-A:3, 77-A:4 (2012), 77-E:1, VI, IX, and XV (2012), 77-E:2, 77-E:3, 77-E:4, 78-B:1-a, II, IV, and V (2012), 304-C:147 (2012), 304-C:148, II (2012), and 304-C:149 (2012). Concerning the Conversion of Petitioner's Subchapter S Corporation into a Limited Liability Company pursuant to RSA 304-C:147 through 149 and the Tax Consequences under the Business Profits Tax RSA 77-A, Business Enterprise Tax RSA 77-E, the Real Estate Transfer Tax RSA 78-B, and the Interest and Dividends Tax RSA 77:4. (eff 7-26-13)

 

#10484*     Readopt w/Amend Rev 2500 Electronic Funds Transfer (eff 12-5-13)

 

#10536*     Readopt w/Amend Rev 1000 Tobacco Tax (eff 3-6-14)

 

#10560*     Readopt w/Amend Rev 1800 Conservation Rules (eff 3-28-14)

 

#10566      DECLARATORY RULING—Issued pursuant to Rev 209.02 and under Rev 802.01, Rev 802.05, RSA 78-B:1, I (2013), RSA 78-B:1-a, II, IV, V, and VI (2013), and RSA 304-C:147-149 (2013). Concerning whether the Petitioner has Real Estate Transfer Tax (RETT) liability as a result of the conversion of ABC Realty Trust, a Massachusetts Business Trust, to New, LLC, a New Hampshire LLC, under the provisions of RSA 304-C:147 through 149.  (eff 4-8-14)

 

#10581*     Readopt w/Amend Rev 600 Property Assessment (eff 5-1-14)

 

#10582*     Readopt w/Amend Rev 1900 Municipal Matters (eff 5-2-14)

 

#10652*     Readopt w/Amend Rev 2200 Financial Accounting for Counties (eff 8-8-14)

 

#10662*     Readopt w/Amend Rev 1500 Railroad and Private Rail Car Company Taxation (eff 8-27-14)

 

#10664*     Adopt Rev 3400 Taxation of Wood or Timber Cut (eff 9-4-14)

 

#10665*     Repeal, Readopt, Readopt w/Amend Rev 800 Real Estate Transfer Tax (RETT) (eff 9-9-14)

 

#10675*     Readopt w/Amend Rev 2000 Financial Accounting for Village Districts (eff 9-24-14)

 

#10680*     Adopt Rev 2907-2909 Lien Procedures, Installment Payment Agreements, and Settlement Agreements (eff 10-2-14)

 

#10714*     Readopt w/Amend Rev 700 Meals and Rentals Tax (eff 11-7-14)

 

#10754*     Readopt w/Amend Rev 2501.13 & 2503.04 Prenote Test and Registration Information Changes for Electronic Transfers and Filing (eff 1-1-15)

 

#10755*     Adopt, Readopt w/Amend Rev 2301.06, 2301.08, 2302.02, 2303.01, & 2303.02 Medicaid Enhancement Tax Definitions and Forms (eff 1-1-15)

 

#10758*     Adopt, Readopt w/Amend Rev 300 Business Profits Tax (eff 1-16-15)

 

#10766*     Adopt, Readopt w/Amend Rev 1006.01, 1006.02, 1007.01, 1009.03, & 1009.04 Tobacco Tax Definitions and Forms (eff 1-22-15)

 

#10795*     Adopt, Amend, Readopt w/Amend Rev 901.02, 902.06(c), 902.07, & 903.09 Taxability of Special Entities and Deductions for Trust Beneficiary Income (eff 3-11-15)

 

#10799      DECLARATORY RULING—Issued pursuant to Rev 209.02 and under RSA 304-C:147 through 149. Concerning whether the Petitioner has Real Estate Transfer Tax (RETT) liability as a result of the conversion of ABC Associates, a New Hampshire partnership, to XYZ, LLC, a New Hampshire LLC, under the provisions of RSA 304-C:147 through 149, with respect to property owned by ABC Associates, in accordance with RSA 304-C:58, II(a). (eff 3-19-15)

 

#10815*     Amend Rev 2803.03(e) intro., (e)(8) Equalization Ratio, Payment in Lieu of Taxes (eff 4-22-15)

 

#10839*     Amend Rev 1003.03(a) intro., (a)(2) & (d), 1004.03(a) intro., (a)(2) & (d), 1005.05(d) Credits or Refunds for Returned, Outdated, Damaged, or Unsalable OTP, RYO, or Cigarettes (eff 5-27-15)

 

#10881*     Amend Rev 207.08 intro., (a), & (d) Definition of Contraband and Procedure for Seizure (eff 7-11-15)

 

#10882*     Adopt, Amend, Repeal, Readopt w/Amend Rev 802.01 intro., (c), (d), & (i), 802.02 (e), 802.03 (e), 802.04 (a), 802.05 (a) intro., (a)(2), & (d), 803.05, 803.06, & 804.02 Real Estate Transfer Tax Examples (eff 7-11-15)

 

#10883*     Amend, Readopt w/Amend Rev 1002.01(a), 1003.01, & 1004.01 Documentation of Tobacco Tax Paid for Other Tobacco Products and Roll-Your-Own (eff 7-11-15)

 

#10884*     Adopt Rev 2702.04 Nursing Facility Return Payment (eff 7-11-15)

 

#10885*     Adopt, Readopt w/Amend Rev 2902.03 & 2903.03 Power of Attorney Form and Signature (eff 7-11-15)

 

#10957*     Readopt w/Amend Rev 100 Organizational Rules (eff 10-22-15) DO NOT EXPIRE

 

#10968*     Adopt Rev 611 Low Income Housing Tax Credit Assessment (eff 11-3-15)

 

#11005*     Adopt Rev 801.06 & 803.07 Definition of Lease and Taxable Transfers Leases (eff 12-23-15)

 

#11021*     Adopt, Amend Rev 702.10 (b), 703.09 (b), & 704.03 Diplomatic Exemptions on Meals and Rentals Tax (eff 1-21-16)

 

#11022*     Amend Rev 802.05(d) Example of a Transfer of Interest in Real Estate Holding Companies (eff 1-21-16)

#11032*     Repeal, Readopt, Readopt w/Amend Rev 2400 Business Enterprise Tax (eff 1-29-16)

 

#11044*     Adopt, Amend Rev 2401.04, 2401.06, 2402.01(a) intro. & (a)(10), 2402.08, and 2411.11 (filed as Rev 2411.13) Form DP-216, Employee Leasing Company Business Enterprise Tax (BET) Election (eff 2-24-16)

 

#11077*     INTERIM RULE – Adopt Rev 204.02, 207.01- 207.04, 207.07, 210.01, & 210.02 Various Expired Sections of Procedural Rules (eff 4-20-16) EXPIRES: 10-17-16

 

#11142*     Adopt Rev 2910 Voluntary Disclosure Program (eff 7-26-16)

 

#11185-A* Adopt, Readopt, Readopt w/Amend Rev 201-206, 208-211 Procedural Rules (eff 9-20-16) DO NOT EXPIRE

 

#11185-B* Readopt, Readopt w/Amend Rev 207 Specific Rules of Practice and Procedure (eff 9-20-16)

 

#12025*     Amend Rev 807.03 intro. & (f) Deletion of Witnessed Signature Requirement for Filing Real Estate Transfer Tax Declaration of Consideration Forms (eff 10-28-16)

 

#12026*     Amend Rev 2903.03(d) Deletion of Witness Signatures Requirement for Power of Attorney (eff 10-28-16)

 

#12027*     Readopt w/Amend Rev 400 Property Tax Credits, Exemptions, and Deferrals (eff 10-28-16)

 

#12137*     Readopt w/Amend Rev 3000 Land and Community Heritage Investment Program Recording Surcharge (eff 3-22-17)

 

#12138*     Readopt w/Amend Rev 2600 Electricity Consumption Tax (eff 3-22-17)

 

#12164*     Amend/Readopt w/Amend Rev 1403.02(d), 1404.01, 1404.03, & 1405.01 Utility Property Tax (eff 4-29-17)

 

#12165*     Readopt w/Amend Rev 1502.06 & 1503.04 Railroad and Private Rail Car Company Taxation (eff 4-29-17)

 

#12183*     Amend Rev 207.06 various & 207.09(f) various Failure to Include M&R Tax License Number on Advertisements of Short-Term Rentals (eff 5-24-17)

 

#12184*     Adopt, Amend Rev 701.25 & 705.01(i) and (j) Advertisements of Short-Term Rentals (eff
5-24-17)

 

#12186*     Readopt w/Amend Rev 302.02, 303.05, 307.06, 307.07, 307.12 Business Profits Tax Basis Step-Up and Filing Deadlines (eff 5-25-17)

 

#12187*     Readopt Rev 2407.05 Business Enterprise Tax Short Period Return Filing Deadline (eff
5-25-17)

 

#12204      DECLARATORY RULING-Issued pursuant to Rev 209.01 and Rev 209.02 and under RSA 78-B:1, I, RSA 78-B:2, and RSA 304-C:155.  Concerning whether the merger pursuant to RSA 304-C:155 of the Petitioners DEF, LLC and GHI, LLC, each being a multi-member New Hampshire limited liability company with a principal business address in New Hampshire, into ABC, LLC, is exempt under RSA 78-B:2 from the real estate transfer tax.  (eff 6-8-17)

 

#12361*     Repeal, Readopt w/Amend Rev 301.21, 302.03, 302.05, 304.02, 307.07, & 307.12 Business Profits Tax, Definition of Manufacturing, Gross Business Profits of a Single Member Limited Liability Company, Short Period Tax Returns (eff 8-9-17)

 

#12366*     Readopt w/Amend Rev 702.10, 703.04, 703.09, 704.04 Meals and Rentals Tax, Affidavits Provided to Operators by Government Instrumentalities, Documentation Supporting Original Tax Remittance (eff 8-22-17)

 

#12367*     Adopt Rev 612 Property Assessment, Replacement Cost New (RCN) of Telecommunications Poles and Conduits and Inventory Form (eff 8-22-17)

 

#12389*     Repeal, Readopt, Readopt w/Amend Rev 1002.01, 1006.03 (repealed), 1006.04 (repealed), 1006.03 (formerly Rev 1006.05) Tobacco Tax Stamps and Accounting Methods (eff 9-27-17)

 

#12390*     Readopt w/Amend Rev 1609.02 Witness Requirement for Power of Attorney, Delivery of Power of Attorney (eff 9-27-17)

 

#12422*     Amend, Readopt w/Amend Rev 102.03(d), 102.05, 103.01(a) Taxpayer Services Division (eff 11-23-17)

 

#12433   DECLARATORY RULING—Issued pursuant to Rev 209.01 and Rev 209.02 and under RSA 78-B:1(a), I and RSA 78-B:2, XXI.  Concerning whether the Petitioner ABC Associate’s statutory conversion from a general partnership to a limited liability company pursuant to RSA 304-A:56 and 58, and RSA 304-C:147-149, will give rise to a taxable transfer of real estate subject to the real estate transfer tax, if the corresponding transfer of title, including the transfer of the NH Property (assuming the Petitioner owns the NH Property) is exempt pursuant to RSA 78-B:2, XXI.  (eff
12-12-17)

 

#12434   DECLARATORY RULING—Issued pursuant to Rev 209.01 and Rev 209.02 and under RSA 78-B:1(a), I and RSA 78-B:2, XXI.  Concerning whether the Petitioner DEF Associate’s statutory conversion from a general partnership to a limited liability company pursuant to RSA 304-A:56 and 58, and RSA 304-C:147-149, will give rise to a taxable transfer of real estate subject to the real estate transfer tax, if the corresponding transfer of title, including the transfer of the NH Property (assuming the Petitioner owns the NH Property) is exempt pursuant to RSA 78-B:2, XXI.  (eff
12-12-17)

 

#12437   DECLARATORY RULING—Issued pursuant to Rev 209.01 and Rev 209.02 and under RSA 78-B:1(a), I(a), RSA 78-B:1-a, II and V, and Rev 802.02.  Concerning whether the Petitioner’s proposed transfer of membership interests in limited liability companies (LLCs) from a Revocable Trust to an Irrevocable Trust is a contractual transfer subject to the real estate transfer tax, with the amount of consideration calculated pursuant to Rev 802.02(b).  (eff 12-18-17)

 

#12494*  Amend, Repeal Rev 307.07(d) and (g); 307.12 (a) Business Profits Tax Filing Deadlines (eff
3-21-18)

 

#12495*  Readopt w/Amend, Repeal Rev 802.06, 803.06, 805.02 Real Estate Transfer Tax Exemptions (eff
3-21-18)

 

#12496*  Amend Rev 404.01(b) Phase-In of the All Veterans' Tax Credit (eff 3-21-18)

 

#12497*  Amend Rev 1106.02 (b) intro. & (b)(3) Classification of Special Education Aid (eff 3-21-18)

 

#12639*  Adopt, Amend, Readopt w/Amend Rev 1001.03, 1001.11, 1001.12, 1002.02, 1007.01(c), 1007.02, 1009.07(c), 1009.10 Tobacco Tax Reporting and Payment (eff 9-29-18)

 

#12706*  Readopt w/Amend Rev 1400 Utility Property Tax (eff 1-8-19)

 

#12730*  Adopt Rev 307.13 Qualified Regenerative Manufacturing Companies (eff 2-21-19)

 

#12823*  Readopt Rev 2300 Medicaid Enhancement Tax (eff 7-4-19)

 

#12832*  Amend, Readopt w/Amend Rev 806.04(c); 807.04(a) intro. & (a)(2); 809.03 intro. & (b); 809.06; 809.07 Indicia of Real Estate Transfer Tax Paid (eff 7-25-19)

 

#12833*  Amend, Readopt w/Amend Rev 3002.07(b) intro. & (b)(1); 3003.02(a), 3004.02(b) intro. & (b)(2), 3004.06 Indicia of L-CHIP Paid (eff 7-25-19)

 

#12834*  Readopt Rev 500 Excavation Tax and Taxation of Excavation Area (eff 7-25-19)

 

#12854*  Amend Rev 3402.01(e) and (f), 3402.03(a), (b) intro. and (b)(2) and (b)(3) Notice of Intent to Cut Wood or Timber (eff 8-21-19)

 

#12881*  Amend, Readopt w/Amend Rev 3200 various Education Tax Credit Program Update (eff 9-27-19)

 

#12883*  Adopt, Readopt w/Amend Rev 306.07, 904.05, 2406.06 Use of Education Tax Credit Against Tax Liability (eff 9-27-19)

 

#12905*  Amend, Readopt w/Amend Rev 204.02(a), 204.03Agency Action on Petitions for Redetermination or Reconsideration (eff 10-23-19) DO NOT EXPIRE

 

#12906*  Amend Rev 303.03(a) intro., (a)(2), & (e), 304.09(f)(2) intro., (f)(2)c. & d., 2402.01(a) intro. & (a)(7) Business Tax Technical Corrections (eff 10-23-19)

 

#12907*  Adopt, Amend, Repeal, Readopt w/Amend Rev 700, 2300, 2500, 2700, 2900 (various sections and paragraphs) First Rollout of Revenue Information Management System (RIMS) (eff 10-23-19)

 

#12923*  Readopt, Readopt w/Amend Rev 1200 Low and Moderate Income Homeowners Property Tax Relief (eff 11-26-19)

 

#12925*  Adopt, Amend Rev 401.05, 402.02 intro. and (c), 405, 418.01(a) and (c) Tax Credit for Combat Service (eff 11-26-19)

 

#12979*  Amend Rev 307.11(a), (c) Business Profits Tax Corrections Regarding Federal Refund Subject to Joint Committee on Taxation Review (eff 1-23-20)

 

#13002   Adopt/Readopt w/Amend Rev 1601.15, 1601.20, 1601.21, 1601.22, 1601.24 & 1605 Communications Services (eff 3-17-20)

 

#13040*  Adopt Rev 304.12 Factor Relief. (eff 4-22-20)

 

#13049*  Adopt/Amend/Repeal/Readopt w/Amend Rev 1000 various Tobacco Tax (eff 6-4-20)

 

#13072   DECLARATORY RULING—Issued pursuant to Rev 209.01 and Rev 209.02 and under RSA 78-B:1, I(a), RSA 78-B:1-a, IV and V, and RSA 78-B:2, XXII.  Concerning whether the Petitioner Smith’s proposed transfer of three parcels of real estate, owned by the Petitioner personally, to a New Hampshire single member limited liability company (LLC), which is owned by a single member LLC, which in turn is owned by the Smith Revocable Trust, in which Petitioner is the sole grantor and trustee, is exempt from the Real Estate Transfer Tax (RETT).  (eff 7-21-20)

 

#13076-A*    Amend Rev 201.02(b), 201.02(j), and 206.02(a) Hearing Procedures (eff 7-25-20) DO NOT EXPIRE

 

#13076-B*    Amend/Readopt Rev 207 various Hearing Procedures Relating to Meals and Rooms (Rentals) Tax Licenses, and Tobacco Tax Licenses and Seizures (eff 7-25-20)

 

#13077*        Adopt/Amend/Readopt w/Amend Rev 700 various Meals and Rooms (Rentals) Tax with Regard to Meals (eff 7-25-20)

 

#13078*        Adopt Rev 1907 Municipal Valuation of Utility Company Distribution Assets (eff 7-25-20)

 

#13126-A*    Readopt w/Amend Rev 204.02 Adjudicative and Non-Adjudicative Proceedings: Practice and Procedure Generally (eff 10-24-20) DO NOT EXPIRE

 

#13126-B*    Readopt/Repeal/Readopt w/amend Rev 305.03, 1607 (various), 2400 (various), 2502.01, 2900 (various) Second Rollout of Revenue Information Management System (RIMS) (eff 10-24-20)

 

#13176         DECLARATORY RULING—Issued pursuant to Rev 209.01 and Rev 209.02, and under Rev 701.01 and RSA 78-A:3, VIII, XX, and XXV, RSA 78-A:4, RSA 78-A:6-c, I, II, and VII, and I.R.C §501(c).  Concerning whether the meals sold by the Petitioner, who provides meals and management services to a fraternity, on the premises of a fraternity house at a public university, through a meals and management services plan, are taxable meals within the meaning of RSA 78-A:3, XXV and therefore whether the meals are excepted from the Meals and Rooms Tax (MRT) under RSA 78-A:6-c. (eff 3-4-21)

 

#13177         Adopt/Readopt w/Amend Rev 300 various; Rev 2400 various Market Based Sourcing Rules (eff 3-6-21)