New Hampshire Statutes

Table of Contents

CHAPTER 82: TAXATION OF RAILROADS

Part Rate and Valuation
Section: 82:1 Definitions.
Section: 82:2 Rate.
Section: 82:3 How Determined.
Section: 82:4 Repealed by 2005, 93:4, I, eff. July 1, 2005.
Section: 82:4-a Repealed by 2010, 60:7, I, eff. July 1, 2010.
Section: 82:5 Repealed by 2010, 60:7, II, eff. July 1, 2010.
Section: 82:6 Condition of Property.
Section: 82:7 Evidence of Value.
Section: 82:8 Repealed by 2010, 60:7, III, eff. July 1, 2010.
Section: 82:9 Repealed by 2010, 60:7, IV, eff. July 1, 2010.
Section: 82:10 Information Filing and Penalties.
Section: 82:10-a Reports of Stock Ownership.
Section: 82:11 Railroad Trackage.
Section: 82:12 Express and Other Lines.
Section: 82:13 Other Corporations.
Section: 82:14 Further Information.
Section: 82:15 Repealed by 2010, 60:7, V, eff. July 1, 2010.
Section: 82:15-a Proportionality.
Part Decisions of Board of Tax and Land Appeals Therefrom
Section: 82:16 Repealed by 1983, 318:18, eff. June 30, 1983.
Section: 82:16-a Appeals.
Section: 82:17 Hearing.
Section: 82:18 Appeal.
Section: 82:19 Repealed by 2005, 93:4, II, eff. July 1, 2005.
Part Payment of Taxes and Interest; Extents
Section: 82:20 Notice of Tax; Payments; Declaration of Estimated Tax.
Section: 82:21 Appeal Not to Delay.
Section: 82:22 Final Adjustment, Refund.
Section: 82:23 Interest.
Section: 82:24 Extents.
Section: 82:24-a Taxation of Railroads.
Part Exemption From Taxes
Section: 82:25 New Railroads.
Section: 82:25-a Amusement Railroads.
Section: 82:26 Street Railways.
Section: 82:27 Petition.
Section: 82:28 Hearing.
Section: 82:29 Certificate.
Section: 82:30 Finding, When Made.
Part Distribution of Railroad Taxes
Section: 82:31 Apportionment.
Section: 82:32 Directors' Return.
Section: 82:33 When Distributed.
Section: 82:34 Repealed by 1981, 224:2, eff. April 1, 1981.
Section: 82:35 Repealed by 1981, 224:3, eff. April 1, 1981.
Part Miscellaneous Provisions
Section: 82:36 Report of Commissioner of Revenue Administration.
Section: 82:37 Taxation of Certain Property.
Section: 82:38 Exemption of Mount Washington Cog Railway.