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
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 "
#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,
#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 Business 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
#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)
#13432* Adopt/Repeal/Readopt w/Amend Rev 701.06; Rev 701.15; Rev
701.19; Rev 701.23; Rev 702.11; Rev 703.10; Rev 704.01; Rev 704.07; and Rev
705.01 Various Meals and Rentals Changes (eff 8-12-22)
EXPIRES: 8-12-32
#13433* Adopt/Readopt w/Amend Rev 900 Interest and Dividends Tax (eff 8-12-22) EXPIRES: 8-12-32
#13450* Adopt/Readopt w/Amend Rev 301.06; Rev 302.07; Rev 303.03; Rev
304.06; Rev 304.10; Rev 305.03; Rev 306.06; Rev 307.04; Rev 308.04; and Rev
2405.03 Relative to computation of gross business profits, technical
corrections on specific industry apportionment for financial institutions,
single sales factor apportionment, and treatment of overpayments (eff 9-24-22) EXPIRES: 9-24-32
#13462* Adopt/Repeal/Readoption w/Amendment/Readoption Rev 3200 Education
Tax Credit Program (eff 10-13-22) EXPIRES: 10-13-32
#13488* Readopt w/Amend Rev 2800 Equalization of Assessment for
Cities, Towns, Unincorporated Towns and Unorganized Places (eff
11-15-22) EXPIRES: 11-15-32
#13489 Adopt/Readopt/Readopt w/amend/Repeal Rev 1700 Financial
Accounting for Cities and Towns (eff 11-15-22)
EXPIRES: 11-15-32
#13490* Repeal/Readopt w/Amendment Rev 800 various; Rev 1000 various;
Rev 1200 various; Rev 1400 various; Rev 1500 various; Rev 1907.03 RIMS Rollout
III & Legislative Changes (eff 11-15-22) EXPIRES:
11-15-32
#13503* Readopt/Readopt w/Amend Rev 1100 Financial Source Coding for
Local Educational Agencies (eff 12-10-22) EXPIRES:
12-10-32
#13552* Readopt w/Amend Rev 303.01 and Rev 303.03 Amendments to Rules
on Gross Business Profits and the Business Profits Tax (eff
2-7-23) EXPIRES: 2-7-33
#13553* Adoption/Repeal/Readoption/Readoption w/amendment Rev 1600 Communications
Services Tax (eff 2-7-23) EXPIRES: 2-7-33
#13660 Readopt w/Amend/Readoption Rev 2900 General Provisions
Relating to Administration, Returns, and Taxpayer Records (eff
6-21-23) EXPIRES: 6-21-23 EXPIRES: 6-21-33
#13661* Readopt Rev 2700 Nursing Facility Quality Assessment (eff 6-21-23) EXPIRES: 6-21-33 EXPIRES: 6-21-33
#13724* Readopt w/Amend/Repeal/Readoption Rev 2500 Electronic
Transfers and Filing (eff 8-18-23) EXPIRES: 8-18-33
#13817 Adopt/Repeal/Readoption/Readopt/w Amend Rev 1000 Tobacco Tax
(eff 12-1-23) EXPIRES: 12-1-33
#13867 Readopt w/Amend Rev 1800 Conservation Restriction Assessment
(eff 2-8-24) EXPIRES: 2-8-34
#13916 Repeal/Readopt/Readopt/w Amend Rev 600 Property Assessment (eff 3-28-24) EXPIRES: 3-28-34
#13918 Repeal/Readopt/Readopt/w Amend Rev 1900 Municipal Matters (eff 3-29-24) EXPIRES: 3-29-34