TABLE OF CONTENTS
CHAPTER Rev 100 ORGANIZATIONAL RULES
PART Rev 101 TITLE DEFINITIONS
Section Rev 101.01 Commissioner
Section Rev 101.02 Department
PART Rev 102 DESCRIPTION OF DEPARTMENT
Section Rev 102.01 Commissioner
Section Rev 102.02 Administration Unit
Section Rev 102.03 Audit Division
Section Rev 102.04 Collection Division
Section Rev 102.05 Taxpayer Services Division
Section Rev 102.06 Municipal and Property Division
Section Rev 102.07 Revenue Counsel
Section Rev 102.08 Tax Policy Analyst
PART Rev 103 PUBLIC INFORMATION
Section Rev 103.01 Information Requests
PART Rev 104 - RESERVED
Section Rev 104.01 MOVED (See Rev 103.01)
Section Rev 104.02 Due Process
Section Rev 104.03 MOVED (See Rev 221.01)
Section Rev 104.04 MOVED (See Rev 222.03)
Section Rev 104.05 MOVED (See Rev 221.02)
PART Rev 105 - RESERVED
Section Rev 105.01 MOVED (See Rev 222.02)
Section Rev 105.02 MOVED (See Rev 222.03)
PART Rev 106 REVENUE ADMINISTRATION
FORMS - REPEALED
PART Rev 107 AUDIT DIVISION FORMS -
REPEALED
PART Rev 108 COLLECTION DIVISION FORMS
- REPEALED
PART Rev 109 - RESERVED
PART Rev 110 - REPEALED (See Rev 604)
PART Rev 111 - REPEALED
TABLE OF CONTENTS
CHAPTER Rev
200 PROCEDURAL RULES
PART Rev 201 GENERAL INFORMATION AND DEFINITIONS
Section Rev 201.01 Purpose and Scope
Section Rev 201.02 Definitions
Section Rev 201.03 Department Address
Section Rev 201.04 Appearance Before the Department
Section Rev 201.05 Appearance of Department Staff
Section Rev 201.06 Computation of Time Generally
Section Rev 201.07 Motion for Change in Allowed Times
Section Rev 201.08 Failure to Comply with Rules
Section Rev 201.09 Modification or Suspension of Rules
PART Rev 202 FORM AND SERVICE OF DOCUMENTS
Section Rev 202.01 Form, Appearance, and Number of Documents
Section Rev 202.02 Subscription and Veracity of Documents
Section Rev 202.03 Service of Documents
PART Rev 203 PETITIONS, REQUESTS FOR ABATEMENT AND MOTIONS
Section Rev 203.01 Petitions for Redetermination and
Reconsideration and Requests for Abatement
Section Rev 203.02 Motions
Section Rev 203.03 Motion for Continuance
Section Rev 203.04 Motion Hearings
Section Rev 203.05 Repetitious Motions
Section Rev 203.06 Replies to Motions
Section Rev 203.07 Failure to Reply to Motion
PART Rev 204 ADJUDICATIVE AND NON-ADJUDICATIVE PROCEEDINGS: PRACTICE AND PROCEDURE GENERALLY
Section Rev 204.01 Applicability
Section Rev 204.02 Non-Adjudicative Process
Section Rev 204.03 Commencement of Adjudicate Proceeding
Section Rev 204.04 Notice of Hearing
Section Rev 204.05 Prehearing Conferences
Section Rev 204.06 Waiver of Hearing
Section Rev 204.07 Intervention
Section Rev 204.08 Subpoenas
Section Rev 204.09 Hearings; Methods of Proceeding
Section
Rev 204.10 Close of Record
Section Rev 204.11 Transcripts
Section Rev 204.12 Evidence
Section Rev 204.13 Burden of Proof
PART Rev 205 PRESIDING OFFICER
Section Rev 205.01 Authority of Presiding Officer
Section Rev 205.02 Authorized Presiding Officers
Section Rev 205.03 Withdrawal of Presiding Officer
PART Rev 206 FINAL ORDERS, RECONSIDERATION, CONTINUANCE,
AND APPEAL
Section Rev 206.01 Final Orders
Section Rev 206.02 Motions for Reconsideration or Petitions for
Rehearing
Section
Rev 206.03 Appeals
Section Rev 206.04 Stay Pending Litigation
Section Rev 206.05 Stay of Collection Pending Appeal
PART Rev 207 SPECIFIC RULES OF PRACTICE AND PROCEDURE
Section Rev 207.01 Appeals of Property Tax Rate
Section Rev 207.02 Request for Abatement
Section Rev 207.03 Petitions for Hearing
Section Rev 207.04 Appeals of a Final Decision or Order
Section Rev 207.05 Hearings on the Suspension or Revocation of a
Tobacco Tax License
Section Rev 207.051 Hearings
on the Denial of a Tobacco Tax Licensing Application
Section Rev 207.06 Hearings on the Suspension or Revocation of a
Meals and Rentals Tax Operators License
Section Rev 207.07 Appeals of State Tax Abatement or Payment for
Lost Taxes to Towns Containing Public Forest Lands
Section Rev 207.08 Hearings for Seizure, Forfeiture and
Destruction of Illegal Tobacco Products
Section Rev 207.09 Hearings on the Refusal to Issue or Renew a
Meals and Rentals Tax Operators License
Section Rev 207.10 Hearings Involving Meals and Rentals Tax Bonds
Section Rev 207.11 Appeal of Franchise Tax - EXPIRED
Section Rev 207.12 REPEALED
PART Rev 208 RULEMAKING PETITIONS
Section Rev 208.01 Petition for Adoption, Amendment or Repeal of
Rules
Section Rev 208.02 Department Address
Section Rev 208.03 Disposition of Rulemaking Petitions
Section Rev 208.04 Reasons for Denial
PART Rev 209 DECLARATORY RULINGS
Section Rev 209.01 Petition for Declaratory Ruling
Section Rev 209.02 Effect of Declaratory Ruling
Section Rev 209.03 Issuance and Publication of Declaratory
Rulings
PART Rev 210 EXPLANATION OF ADOPTION OF RULE
Section Rev 210.01 Requests for Explanation of Adoption of Rule
Section Rev 210.02 Explanation After Adoption of a Rule
PART Rev 211 PUBLIC COMMENT HEARINGS
Section Rev 211.01 Purpose
Section Rev 211.02 Scope
Section Rev 211.03 Notice
Section Rev 211.04 Media Access
Section Rev 211.05 Conduct of the Hearing
Section Rev 211.06 Public Participation
Section Rev 211.07 Limitations on Public Participation
PARTS Rev 212 through Rev 218 - RESERVED
PART Rev 219 PUBLIC COMMENT HEARINGS - EXPIRED
Section Rev 219.01 Purpose
Section Rev 219.02 Scope
Section Rev 219.03 Notice
Section Rev 219.04 Media Access
Section Rev 219.05 Conduct of the Hearing
Section Rev 219.06 Public Participation
Section Rev 219.07 Limitations on Public Participation
PART Rev 220 PAYMENT PROCESSING - EXPIRED
Section Rev 220.01 Partial Payments
Section Rev 220.02 Minimum Payment; Return To
Be Filed
Section Rev 220.03 Offset of Refund or Credit
PART Rev 221 STANDARDS APPLYING TO ALL FORMS - EXPIRED
Section Rev 221.01 Forms – Signatures
Section Rev 221.02 Federal Identification Numbers
Section Rev 221.03 Forms - Tax Return Standards and Procedures
PART Rev 222 FORMS NOT INCLUDED IN OTHER RULES - EXPIRED
Section Rev 222.01 Form DP-9, Small Business Corporations -
Information Report
Section Rev 222.02 Form DP-155, Nuclear Station Property Tax
Return
Section Rev 222.03 Form DP-155-ES, Declaration of Estimated
Nuclear Station Property Tax
Section Rev 222.04 Form DP 2210/2220, Exceptions and Penalties
for the Underpayment of Estimated Tax
Section Rev 222.05 Power of Attorney
PART Rev 223 RECORDKEEPING AND RETENTION REQUIREMENTS - EXPIRED
Section Rev 223.01 Definitions
Section Rev 223.02 Recordkeeping Requirements
Section Rev 223.03 General Requirements For
Machine Sensible Records
Section Rev 223.04 Recordkeeping Requirements For
Electronic Data Interchange
Section Rev 223.05 Requirements For
Electronic Data Processing Systems
Section Rev 223.06 Business Process Information
Section Rev 223.07 Access to Machine-Sensible Records
Section Rev 223.08 Taxpayer Responsibility and Discretionary
Authority
Section Rev 223.09 Alternative Storage Media
Section Rev 223.10 Effect on Hardcopy Recordkeeping Requirements
Section Rev 223.11 Time Period For
Record Retention
TABLE OF CONTENTS
CHAPTER Rev
300 BUSINESS PROFITS TAX
PART Rev 301 DEFINITIONS
Section Rev 301.01 Adjusted Gross Business Profits
Section Rev 301.02 Apportionment
Section Rev 301.03 Association
Section Rev 301.04 Base of Operation
Section Rev 301.05 Business Trust
Section Rev 301.06 Combined Apportionment Factors
Section Rev 301.07 Combined Group
Section Rev 301.08 Combined Reporting
Section Rev 301.09 Commissioner
Section Rev 301.10 Compensation
Section Rev 301.11 Costs of Performance
Section Rev 301.12 Earned Income
Section Rev 301.13 80/20 Business Organization
Section Rev 301.14 Employee
Section Rev 301.15 Enterprises As Are
Expressly Made Exempt
Section Rev 301.16 Fringe Benefits
Section Rev 301.17 Income-Producing Activity
Section Rev 301.18 Independent Contractor
Section Rev 301.19 Interdependence in Their functions
Section Rev 301.20 Internal Revenue Code
Section Rev 301.21 Net Profit from All Business Activity
Section Rev 301.22 Net Profit From Such
Business Activity
Section Rev 301.23 Partnership
Section Rev 301.24 Principal
Section Rev 301.25 Proprietorship
Section Rev 301.26 Real and Tangible Personal Property
Section Rev 301.27 Regular Corporation
Section Rev 301.28 Representative
Section Rev 301.29 S Corporation
Section Rev 301.30 State
Section Rev 301.31 Taxpayer Identification Number
Section Rev 301.32 Taxable in Another State
Section Rev 301.33 Unity of Operation
Section Rev 301.34 Unity of Ownership
Section Rev 301.35 Unity of Use
PART Rev 302 COMPUTATION OF GROSS BUSINESS PROFITS
Section Rev 302.01 Business Organizations Filing as S
Corporations for Federal Income Tax Purposes
Section Rev 302.02 Partnerships
Section
Rev 302.03 Proprietorships
Section Rev 302.04 Use of Separate Accounting
Section Rev 302.05 Business Organizations Whose Income or
Expenses are Federally Reportable by the Owners
Section Rev 302.06 Gains or Losses on
Section Rev 302.07 Installment Method of Reporting Income
Section Rev 302.08
Section Rev 302.09 Business Organizations Includible in Federal
Consolidated Return
Section Rev 302.10 Business Organizations Includible in a
Combined Return
Section Rev 302.11 Factors Suggesting Unity of Operation
Section Rev 302.12 Factors Suggesting Unity of Use
Section Rev 302.13 Election to Adopt Consolidated Group’s
Averaging Convention
Section Rev 302.14 Reasonable Compensation for Employees of a
Corporation
Section Rev 302.15 Professional Limited Liability Companies
PART Rev 303 ADDITIONS AND DEDUCTIONS MADE TO GROSS
BUSINESS PROFITS
Section Rev 303.01 Compensation for Personal Services of Proprietor,
Partner or Member
Section Rev 303.02 Qualified Research Contributions
Section Rev 303.03 Net Operating Loss Deduction
Section Rev 303.04 Interest Income Derived from Notes, Bonds and
Other Securities of the United States
Section Rev 303.05 Sale or Exchange of an Interest or a
Beneficial Interest in a Business Organization
PART Rev 304 APPORTIONMENT OF ADJUSTED GROSS BUSINESS
PROFITS
Section Rev 304.01 Availability or Requirement of Apportionment For Business Organization
Section Rev 304.02 Property Factor
Section Rev 304.03 Payroll Factor
Section Rev 304.04 Sales Factor
Section Rev 304.05 Business Organizations Seeking a Modification
of Apportionment Provisions
Section Rev 304.06 Use of Special Industry Apportionment
Provisions
Section Rev 304.07 Adjustments Required to Apportionment Factors
for Airline Industries
Section Rev 304.08 Adjustments Required to Apportionment Factors
for Printing and Publishing Industries
Section Rev 304.09 Adjustments Required to Apportionment Factors
for Television and Radio Broadcasting Industries
Section Rev 304.10 Adjustments Required to Apportionment Factors
for Financial Institutions
Section Rev 304.11 Adjustments Required to Apportionment Factors
for Transportation Industries Other than Airlines, Communication and Energy
Companies
Section Rev 304.12 Factor Relief
PART Rev 305 COMPUTATION OF TAX, ESTIMATED TAX
Section Rev 305.01 Payment of Liabilities
Section Rev 305.02 Estimated Taxes
Section Rev 305.03 Application of an Overpayment
Section Rev 305.04 Understatement of Estimated Taxes
PART Rev 306 CREDITS ALLOWABLE AGAINST TAX LIABILITY
Section Rev 306.01 Insurance Premium Tax Credit
Section Rev 306.02 Community Development Finance Authority Investment
Tax Credit
Section Rev 306.03 Economic Revitalization Zone Tax Credit
Section Rev 306.04 Timing of Credit Where Tax Years Differ
Section Rev 306.05 Excess Credits
Section Rev 306.06 Application of Credits to Business
Organizations Included in a Combined Group
Section Rev 306.07 Education Tax Credit
PART Rev 307 RETURNS, DECLARATIONS, AND EXTENSIONS
Section Rev 307.01 Uniform Filing Information
Section Rev 307.02 Corporate Returns and Declarations
Section Rev 307.03 Partnership Returns and Declarations
Section Rev 307.04 Proprietorship Returns and Declarations
Section Rev 307.05 Fiduciary Returns and Declarations
Section Rev 307.06 Miscellaneous Business Organizations
Section Rev 307.07 Members of a Combined Group
Section Rev 307.08 Qualified Investment Company Election &
Reporting
Section Rev 307.09 Extension of Time to File Returns
Section Rev 307.10 Amended Tax Returns
Section
Rev 307.11 Corrections Resulting From United States Internal Revenue Service Audit Changes
Section Rev 307.12 Short Period Returns
Section Rev 307.13 Qualified Regenerative Manufacturing
Companies
PART Rev 308 ADMINISTRATION
Section Rev 308.01 Taxpayer Records and Information
Section Rev 308.02 Confidentiality of Department Records
Section Rev 308.03 Informal Pre-Assessment Conference
PART Rev 309 CERTIFICATIONS
Section Rev 309.01 Requests for Certification of Good Standing,
Dissolution, or Withdrawal
Section Rev 309.02 Certification of Good Standing
Section Rev 309.03 Certification of Dissolution
Section
Rev 309.04 Certification for Withdrawal
PART Rev 310 APPLICATION OF PENALTIES
Section Rev 310.01 Substantial Understatement of Tax
Section Rev 310.02 Understatement of Taxpayer's Liability by Tax
Preparer
Section Rev 310.03 Aiding and Abetting an Understatement of Tax
Liability
PART Rev 311 BUSINESS PROFITS TAX FORMS AND RETURNS
Section Rev 311.01 Availability of Forms and Returns
Section
Rev 311.02 Form BT-EXT, Payment Form and
Application for 7 Month Extension of Time to File Business Tax Return
Section Rev 311.03 Form BT-SUMMARY, Business Tax Return Summary
Section Rev 311.04 Form DP-87, Report of Change for IRS
Adjustment Only
Section
Rev 311.05 - 311.27 - REPEALED
TABLE OF CONTENTS
CHAPTER Rev 400 PROPERTY TAX CREDITS, EXEMPTIONS AND
DEFERRALS
PART Rev 401 DEFINITIONS
Section Rev 401.01 Accident, Mistake, or Misfortune
Section Rev 401.02 Active Duty
Section Rev 401.03 Applicant
Section Rev 401.04 Armed Forces
Section Rev 404.05 Combat Service
Section Rev 401.06 Deaf or Severely Hearing
Impaired Person
Section Rev 401.07 Discharge
Section Rev 401.08 Eligible Person
Section Rev 401.09 Encumbrance
Section
Rev 401.10 Entitled Applicant
Section Rev 401.11 Fractional Property Interest
Section Rev 401.12 Homestead
Section Rev 401.13 Honorable Discharge
Section Rev 401.14 Honorable Separation
Section
Rev 401.15 Municipal Assessing Officials
Section Rev 401.16 Municipality
Section Rev 401.17 Owner
Section Rev 401.18 Person with a Disability
Section Rev 401.19 Principal Place of Abode
Section Rev 401.20 Property Tax Credit
Section Rev 401.21 Property Tax Deferral
Section Rev 401.22 Property Tax Exemption
Section Rev 401.23 Real Estate
Section Rev 401.24 Resident
Section Rev 401.25 Residential Real Estate
Section Rev 401.26 Service-connected Death
Section Rev 401.27 Service-connected Disability
Section Rev 401.28 Solar Energy System
Section Rev 401.29 Spouse
Section Rev 401.30 Surviving Spouse
Section Rev 401.31 Tax Year
Section Rev 401.32 Undue Hardship
Section Rev 401.33 Veteran of Allied Forces
Section Rev 401.34 Wind-powered Energy System
Section Rev 401.35 Woodheating Energy System
PART Rev 402 GENERAL INFORMATION
Section Rev 402.01 Types of Mandatory Property Tax Credits,
Exemptions and Deferrals
Section Rev 402.02 Types of Optional Property Tax Credits and
Exemptions
Section Rev 402.03 Ownership Requirements
Section Rev 402.04 Limit on Property Tax Credits, Exemptions,
and Deferrals
Section Rev 402.05 Fractional Property Interests
PART Rev 403 VETERANS’ TAX CREDIT
Section Rev 403.01 Definition
Section Rev 403.02 Standard or Optional Veterans’ Tax Credits
Section Rev 403.03 Residency Requirements
Section Rev 403.04 Additional Eligibility Requirements
PART Rev 404 ALL VETERANS’ TAX CREDIT
Section Rev 404.01 All Veterans’ Tax Credit
Section Rev 404.02 Residency Requirements
Section Rev 404.03 Additional Eligibility Requirements
PART Rev 405 TAX CREDIT FOR COMBAT SERVICE
Section Rev 405.01 Tax Credit for Combat Service
Section Rev 405.02 Residency Requirements
Section Rev 405.03 Additional Eligibility Requirements
PART Rev 406 SERVICE-CONNECTED TOTAL AND PERMANENT
DISABILITY TAX CREDIT
Section Rev 406.01 Definition
Section Rev 406.02 Standard or Optional Service-Connected Total
and Permanent Disability Tax Credits
Section Rev 406.03 Residency Requirements
Section Rev 406.04 Additional Eligibility Requirements
PART Rev 407 SURVIVING SPOUSE TAX CREDIT
Section Rev 407.01 Definition
Section Rev 407.02 Standard or Optional Surviving Spouse Tax
Credits
Section Rev 407.03 Residency Requirements
Section Rev 407.04 Additional Eligibility Requirements
PART Rev 408 CERTAIN DISABLED VETERANS’ EXEMPTION
Section Rev 408.01 Certain Disabled Veterans’ Exemption
Section Rev 408.02 Residency Requirements
Section Rev 408.03 Additional Eligibility Requirements
PART Rev 409 ELDERLY EXEMPTION
Section Rev 409.01 Elderly Exemption
Section Rev 409.02 Residency Requirements
Section Rev 409.03 Additional Eligibility Requirements
PART Rev 410 EXEMPTION FOR IMMPROVEMENTS TO ASSIST PERSONS
WITH DISABILITIES
Section Rev 410.01 Exemption for Improvements to Assist Persons
with Disabilities
Section Rev 410.02 Residency Requirements
Section Rev 410.03 Additional Eligibility Requirements
PART Rev 411 EXEMPTION FOR THE DISABLED
Section Rev 411.01 Exemption for the Disabled
Section Rev 411.02 Residency Requirements
Section Rev 411.03 Additional Eligibility Requirements
PART Rev 412 EXEMPTION FOR DEAF OR SEVERELY HEARING IMPAIRED PERSONS
Section Rev 412.01 Definitions
Section Rev 412.02 Exemption for Deaf or Severely Hearing Impaired Persons
Section Rev 412.03 Residency Requirements of Exemption for Deaf
or Severely Hearing Impaired Persons
Section Rev 412.04 Additional Eligibility Requirements of
Exemption for Deaf or Severely Hearing Impaired Persons
Section Rev 412.05 Exemption for Improvements to Assist Deaf or
Severely Hearing Impaired Persons
Section Rev 412.06 Residency Requirements of Exemption for
Improvements to Assist Deaf or Severely Hearing Impaired
Persons
Section Rev 412.07 Additional Eligibility Requirements of
Exemption for Improvements to Assist Deaf or Severely Hearing
Impaired Persons
PART Rev 413 NET INCOME AND NET ASSET REQUIREMENTS FOR
ELDERLY, DISABLED AND DEAF EXEMPTIONS
Section Rev 413.01 Net Income Requirements
Section Rev 413.02 Net Income from all Sources
Section Rev 413.03 Net Asset Requirements
Section Rev 413.04 Net Assets
Section Rev 413.05 Verification
PART Rev 414 EXEMPTION FOR THE BLIND
Section Rev 414.01 Exemption for the Blind
Section Rev 414.02 Residency Requirements
Section Rev 414.03 Additional Eligibility Requirements
PART Rev 415 EXEMPTION FOR SOLAR ENERGY SYSTEMS
Section
Rev 415.01 Exemption for Solar Energy Systems
PART Rev 416 EXEMPTION FOR WIND-POWERED ENERGY SYSTEMS
Section Rev 416.01 Exemption for Wind-Powered Energy Systems
PART Rev 417 EXEMPTION FOR WOODHEATING ENERGY SYSTEMS
Section Rev 417.01 Exemption for Woodheating Energy Systems
PART Rev 418 TAX DEFERRAL FOR ELDERLY AND DISABLED
Section Rev 418.01 Tax Deferral for Elderly and Disabled
Section Rev 418.02 Eligibility Requirements
PART Rev 419 APPLICATIONS FOR PROPERTY TAX CREDITS,
EXEMPTIONS, AND DEFERRALS
Section Rev 419.01 Applying for a Property Tax Credit or
Exemption
Section Rev 419.02 Applying for a Property Tax Deferral
Section Rev 419.03 Other Application Requirements
PART Rev 420 FORMS
Section Rev 420.01 Form PA-29, “Permanent Application for
Property Tax Credits/Exemptions”
Section Rev 420.02 Form PA-30, “Elderly and Disabled Tax
Deferral Application”
Section Rev 420.03 Form PA-33, “Statement of Qualification for
Property Tax Credit, Exemption or Tax Deferral under RSA 72:33, V”
Section Rev 420.04 Form PA-35, “Municipal Assessing Officials’
Response to Tax Credits/Exemptions or Tax Deferral Application
PART Rev 421 OBTAINING FORMS
Section Rev 421.01 Obtaining Forms
PART Rev 422 MUNICIPAL ASSESSING OFFICIALS’ PROCEDURE FOR
THE APPROVAL OR DENIAL OF PROPERTY TAX CREDIT, EXEMPTION, OR DEFERRAL
APPLICATIONS
Section Rev 422.01 Receipt of an Application
Section Rev 422.02 Municipal Assessing Officials’ Decision
Section Rev 422.03 Duration of Applications for Property Tax
Credits or Exemptions
PART Rev 423 APPEALS
Section Rev 423.01 Appeals
PART Rev 424 NONPROFIT HOUSING PROJECTS EXEMPTION
Section Rev 424.01 Definitions
Section Rev 424.02 Criteria
TABLE OF CONTENTS
CHAPTER Rev
500 EXCAVATION TAX AND TAXATION OF
EXCAVATION AREA
PART Rev 501 DEFINITIONS
Section Rev 501.01 Department
Section Rev 501.02 Earth
Section Rev 501.03 Excavation
Section
Rev 501.04 Excavation Area
Section Rev 501.05 Excavating
Section Rev 501.06 Incidental Excavation
Section Rev 501.07 Local Ordinances
Section Rev 501.08 Municipal Assessing Officials
Section Rev 501.09 Municipality
Section Rev 501.10 Original
Section Rev 501.11 Owner
Section Rev 501.12 Reclaimed Area
Section Rev 501.13 Stockpile
Section Rev 501.14 Supplemental
PART Rev 502 FILING OF FORMS
Section Rev 502.01 Filing Form PA-38, Notice of Intent to
Excavate
Section Rev 502.02 Filing Form PA-39, Report of Excavated
Material
PART Rev 503 CERTIFICATION BY MUNICIPAL ASSESSING
OFFICIALS
Section Rev 503.01 Certification of Form PA-38 by Municipal
Assessing Officials
PART Rev 504 DISTRIBUTION OF FORMS
Section Rev 504.01 Form PA-38, Notice of Intent to Excavate and
Administrative and Enforcement Fee
Section Rev 504.02 Distribution of Form PA-39, Report of
Excavated Material
Section Rev 504.03 Distribution of Form PA-40, Excavation Tax
Certificate
PART Rev 505 PROPERTY TAXATION OF EXCAVATIONS AND
EXCAVATION AREAS
Section Rev 505.01 Property Taxation
Section Rev 505.02 Exemptions
Section Rev 505.03 Excavation on Public Lands
PART Rev 506 EXCAVATION TAX
Section Rev 506.01 Exemptions
Section Rev 506.02 Excavation on
Section Rev 506.03 Excavation Exceeding the Original Estimate of
1000 Cubic Yards or Less
Section Rev 506.04 Stockpiling of Earth
Section Rev 506.05 Other Transactions of Earth
Section
Rev 506.06 Value Added Products
PART Rev 507 BONDING
Section Rev 507.01 Bonding of the Excavation Tax
PART Rev 508 APPEALS
Section Rev 508.01 Appealing the Excavation Tax Assessment
TABLE OF CONTENTS
CHAPTER Rev
600 PROPERTY APPRAISAL
PART Rev 601 DEFINITIONS
Section Rev 601.01 Abatement Review
Section Rev 601.02 Appraisal
Section Rev 601.03 Appraisal Work
Section Rev 601.04 Appraiser
Section Rev 601.05 Assessing Services
Section Rev 601.06 Assessing Standards Board (ASB)
Section Rev 601.07 Assessment
Section Rev 601.08 Base Year
Section Rev 601.09 BTLA Reassessment
Section Rev 601.10
Section Rev 601.11 Computer Assisted Mass Appraisal (CAMA)
System
Section Rev 601.12 Commissioner
Section Rev 601.13 Contract
Section Rev 601.14 Contractor
Section Rev 601.15 Cyclical Inspection
Section Rev 601.16 Cyclical Revaluation
Section Rev 601.17 Data Collection
Section Rev 601.18 Department of Revenue Administration (DRA)
Section Rev 601.19 DRA Assessment Review Cycle
Section Rev 601.20 DRA-Certified
Section Rev 601.21 Easement Agreement
Section Rev 601.22 Executed
Section Rev 601.23 Final Monitoring Report
Section Rev 601.24 Full Revaluation
Section Rev 601.25 Full Statistical Revaluation
Section Rev 601.26 Highest and Best Use
Section Rev 601.27 Improvement
Section Rev 601.28 In-House Assessor
Section Rev 601.29 In-House Work Plan
Section Rev 601.30 Listing
Section Rev 601.31 Market Analysis
Section Rev 601.32 Market Value
Section Rev 601.33 Mass Appraisal
Section Rev 601.34 Measure
Section Rev 601.35 Monitoring
Section Rev 601.36 Municipal Assessing Officials
Section Rev 601.37 Municipality
Section Rev 601.38 Partial Update
Section Rev 601.39 Pick-Ups
Section Rev 601.40 Revaluation
Section Rev 601.41
Section Rev 601.42 Statistical Testing
Section Rev 601.43 Tax Year
Section Rev 601.44 Uniform Standards of Professional Appraisal
Practice (USPAP)
Section Rev 601.45 USPAP Compliant Report
PART Rev 602 CONTRACT SUBMISSION, TERMS, COMPLIANCE AND
SATISFACTION
Section
Rev 602.01 Appraisal Work, Contract
Submission, and DRA Review
Section Rev 602.02 Scope of Municipal Appraisal Work Contract
Section Rev 602.03
Contract Satisfaction
Section Rev 602.04 Personnel
Section Rev 602.05 Revaluation
or Partial Update Contract Public Relations and Disclosure
Section Rev 602.06 Contract
Compensation and Terms
Section Rev 602.07 Detail
of Appraisal Work to Be Performed and Delivered
PART Rev 603 REVALUATION CONTRACT REQUIREMENTS
Section Rev 603.01 Full
Revaluation and Full Statistical Revaluation Contract Requirements
Section Rev 603.02 Full
Revaluation Contract Services
Section Rev 603.03 Full
Statistical Revaluation Contract Services
Section Rev 603.04 Full
Revaluation and Full Statistical Revaluation Contract Services
Section Rev 603.05 Full
Revaluation and Full Statistical Revaluation Municipal Responsibilities
PART Rev 604 PARTIAL
UPDATE CONTRACT REQUIREMENTS
Section Rev 604.01 Partial
Update Contract Requirements
Section Rev 604.02 Partial
Update Contract Services
Section Rev 604.03 Partial Update Municipal Responsibilities
PART
Rev 605 CYCLICAL REVALUATION CONTRACT
REQUIREMENTS
Section Rev 605.01 Cyclical
Revaluation Data Collection Contract Requirements
Section Rev
605.02 Cyclical Revaluation Data
Collection Contract Services
Section
Rev 605.03 Cyclical Revaluation Data
Collection Municipal Responsibilities
Section
Rev 605.04 Full Statistical Revaluation
of the Cyclical Inspection
PART
Rev 606 ASSESSING SERVICES CONTRACT
REQUIREMENTS
Section
Rev 606.01 Assessing Services Contract
Requirements
PART
Rev 607 ASSESSING SERVICES INSURANCE AND
BOND REQUIREMENTS
Section Rev 607.01 Indemnification
and Insurance
Section
Rev 607.02 Performance Bond
PART
Rev 608 REASSESSMENT SIZE, ADDENDUMS,
AMENDMENTS, AND APPENDIXES REQUIREMENTS
Section Rev 608.01 Estimated
Size of The Reassessment
Section
Rev 608.02 Addendums, Amendments and
Appendixes
PART Rev 609 DRA MONITORING OF REVALUATIONS, PARTIAL UPDATES, OR CYCLICAL
REVALUATIONS
Section
Rev 609.01 Revaluation, Partial Update,
or Cyclical Revaluation Conferences
Section
Rev 609.02 DRA Monitoring of Collected Data
Section
Rev 609.03 DRA Reporting of Collected
Data
Section
Rev 609.04 DRA Testing and Review of
Data for Revaluations and Partial Updates
Section Rev 609.05 DRA Final Monitoring Report
PART Rev 610 FORMS,
REPORTS AND APPLICATIONS REQUIRED
Section Rev 610.01
Form PA-16, Application for Reimbursement to Municipalities in Which
Federal and
Section Rev 610.02
Form PA-28, Inventory of Taxable Property
Section Rev 610.03 Form PA-36, Discretionary Easement
Application
Section Rev 610.04 Form PA-37, Discretionary Easement Release
Section Rev 610.05 Form PA-36-A, Discretionary Preservation Easement
Application
Section
Rev 610.06 Form PA-37-A, Discretionary Preservation Easement Release
Section
Rev 610.07 Forms, Reports
and Application Availability
Section Rev 610.08 Filing Information
PART
Rev 611 LOW INCOME HOUSING TAX CREDIT
ASSESSMENT
Section Rev 611.01 Form PA-65, Alternate Assessment Election
Form Low Income Housing Tax Credit
Section Rev 611.02 Form PA-67, Low Income Housing Tax Credit
Program, Annual Filing to Municipality
Section Rev 611.03 Market Capitalization Rate
PART
Rev 612 LOW INCOME HOUSING TAX CREDIT
ASSESSMENT
Section Rev 612.01 Replacement Cost New of Telecommunications
Poles and Conduits
Section Rev 612.02 Form PA-80, Inventory of Telecommunications Poles and Conduits
TABLE OF CONTENTS
CHAPTER Rev
700 MEALS AND RENTALS TAX
PART
Rev 701 DEFINITIONS
Section
Rev 701.01 Catering Business
Section
Rev 701.02 Charge
Section
Rev 701.03 Reserved
Section
Rev 701.04 Department
Section
Rev 701.05 Educational Purposes
Section
Rev 701.06 File
Section
Rev 701.07 Food Products
Section
Rev 701.08 Reserved
Section
Rev 701.09 Furnishings and
Accommodations
Section
Rev 701.10 Hotel
Section
Rev 701.11 Institution
Section
Rev 701.12 Meal
Section
Rev 701.13 Non-Profit Organization
Section
Rev 701.14 Occupant
Section
Rev 701.15 Operator
Section
Rev 701.16 Person
Section
Rev 701.17 Reserved
Section
Rev 701.18 Qualified Educational
Organization
Section
Rev 701.19 Rent
Section
Rev 701.20 Restaurant
Section
Rev 701.21 Restaurant Portion
Section
Rev 701.22 School
Section
Rev 701.23 Seasonal Business
Section
Rev 701.24 Services
Section
Rev 701.25 Short-term Rental
Section
Rev 701.26 Signature
Section
Rev 701.27 Sleeping Accommodation
Section
Rev 701.271 Store
Section
Rev 701.28 Taxable Meal
Section
Rev 701.29 Taxpayer Identification
Number
Section
Rev 701.30 Reserved
Section
Rev 701.31 Wholly Packaged Off the
Premises
PART
Rev 702 COMPUTATION OF TAXABLE MEALS
Section
Rev 702.01 Inclusive Tax Calculation
Section
Rev 702.011 Food Products
Section
Rev 702.012 Restaurant and Store Sales
Section
Rev 702.02 Taxable Meals by Non-Profit
Organizations Other than Qualified Educational Organizations
Section
Rev 702.03 Non-Taxable Meals by
Non-Profit Organizations Other than Qualified Educational Organizations
Section
Rev 702.04 Taxable Meals by Qualified
Educational Organizations
Section
Rev 702.05 Non-Taxable Meals by
Qualified Educational Organizations
Section
Rev 702.06 Charges by a Catering
Business
Section
Rev 702.07 Meals Furnished by an
Operator to Employees
Section
Rev 702.08 Meals at Hospitals and
Medical Facilities
Section
Rev 702.09 Meals at Institutions
Section
Rev 702.10 Meals to State and Federal
Government
Section
Rev 702.11 Meals with Free Coupons,
Discounts, Gift Certificates, Complementary Sales, and Other Promotional Items
Section
Rev 702.12 Meals with Purchased Coupons,
Gift Certificates and Meal Tickets
Section
Rev 702.13 Bakery Sales
Section
Rev 702.14 Sales for Resale
Section
Rev 702.15 Meal Delivery Service
Businesses
Section
Rev 702.16 Non-Taxable Auxiliary Charges
Section
Rev 702.17 Admission Charges
PART
Rev 703 COMPUTATION OF TAXABLE RENT
Section
Rev 703.01 Inclusive Tax Calculation
Section
Rev 703.02 Taxation of Rent
Section
Rev 703.03 Camping Areas
Section
Rev 703.04 Computation of Permanent
Residency
Section
Rev 703.05 Non-Taxable Auxiliary Charges
Section
Rev 703.06 Admission Charges
Section Rev
703.07 Rooms with Free Coupons,
Discounts, Gift Certificates, Complementary Sales, and Other Free Promotional
Items
Section Rev 703.08 Purchased Coupons and Gift Certificates for
Rooms
Section
Rev 703.09 Rooms to State and Federal
Government
PART
Rev 704 MOTOR VEHICLE RENTALS
Section
Rev 704.01 Taxable Rental Receipts
Section
Rev 704.02 Non-Taxable Charges
Section
Rev 704.03 Motor Vehicle Rentals to
Foreign Missions
Section
Rev 704.04 Non-Taxable Rental Agreements
Section
Rev 704.05 Motor Vehicle Rentals with
Free Coupons, Discounts, Gift Certificates, Complimentary Sales, and Other Free
Promotional Items
Section
Rev 704.06 Purchased Coupons and Gift
Certificates for Motor Vehicle Rentals
PART
Rev 705 LICENSING AND RESPONSIBILITIES
OF OPERATORS
Section
Rev 705.01 License Requirement
Section
Rev 705.02 License Expiration
Section
Rev 705.03 License Renewal
Section
Rev 705.04 Employee Cafeteria Operators
Section Rev 705.05 Reserved
Section
Rev 705.06 Reserved
Section
Rev 705.07 Credit Card and In-House
Charges
Section
Rev 705.08 Non-Payments
Section
Rev 705.09 Collection Agency Recoveries
Section
Rev 705.10 Loss Due to Theft
Section Rev 705.11 Transfer of Customers to Another Operator
Section
Rev 705.12 Surety Bonds
PART Rev 706 RETURNS AND ELECTRNONIC FILING REQUIREMENTS
Section
Rev 706.01 Electronic Filing
Section
Rev 706.02 Reserved
Section
Rev 706.03 Permission to File Quarterly
Returns
Section
Rev 706.04 Seasonal Operators
Section
Rev 706.05 Consolidated Returns
Section
Rev 706.06 Permission to File Returns
Based on a Non-Calendar Month
Section
Rev 706.07 Extension of Time for Filing
Returns
Section
Rev 706.08 Acceptable Tax Submission
PART
Rev 707 PAYMENT OF TAX
Section
Rev 707.01 Mandated Payments
Section
Rev 707.02 Conversion of State Funds
Section
Rev 707.03 Use of
Section
Rev 707.04 Payment Procedures for
Partial Payments
Section
Rev 707.05 Refusal to Pay Tax
Section
Rev 707.06 Over Collection of Tax by
Operators
PART
Rev 708 ADMINISTRATION
Section
Rev 708.01 Taxpayer Records and
Information
Section
Rev 708.02 Confidentiality of Department
Records
Section
Rev 708.03 Informal Pre-Assessment
Conference
PART
Rev 709 APPLICATION OF PENALITIES
Section
Rev 709.01 Substantial Understatement of
Tax
Section
Rev 709.02 Understatement of Taxpayer’s
Liability by Tax Preparer
Section
Rev 709.03 Aiding and Abetting an
Understatement of Tax Liability
PART
Rev 710 MEALS AND RENTALS TAX FORMS
Section
Rev 710.01 Availability of Forms
Section
Rev 710.02 Form DP-14 WS, Meals and
Rentals Tax Worksheet
Section
Rev 710.03 Form DP-14, Meals and Rentals Tax Return
Section
Rev 710.04 Form CD-3, Applications for Meals and Rentals Tax Operator’s License
Section
Rev 710.05 Form AU-16, Consent Fixing
Period of Limitation Upon Assessment or Refund of Tax
Section
Rev 710.06 Form CD-60, Meals and Rentals Tax Bond
Section
Rev 710.07 Form CD-100, Meals and Rentals Request to Update or Change License
TABLE OF CONTENTS
CHAPTER
Rev 800 TRANSFER OF REAL PROPERTY
PART Rev 801 DEFINITIONS
Section Rev 801.01 Assumed by the Transferee
Section Rev 801.02 Beneficial Interest in the Trust is not
Represented by Transferrable Shares
Section Rev 801.03 Deed
Section Rev 801.04 Fair Market Value
Section Rev 801.05 Goodwill
Section Rev 801.06 Lease
Section Rev 801.07
Section Rev 801.08 Price or Consideration
Section Rev 801.09 Real Estate Holding Company
Section Rev 801.10
Section Rev 801.11 State of
Section Rev 801.12 Transferable Interests
PART Rev 802 PROPERTY TRANSFERS SUBJECT TO TAX
Section Rev 802.01 Taxable Transfers
Section Rev 802.02 Revocable Trusts of Real Property
Section Rev 802.03 Transfers Involving the State of
Section Rev 802.04 Transfers Involving the United States
Government
Section Rev 802.05 Transfers of Interests in Real Estate Holding
Companies
Section Rev 802.06 Amount of Consideration
PART Rev 803 EXEMPTIONS
Section Rev 803.01 Modification of Existing Deed
Section Rev 803.02 Transfers Under a Plan of Reorganization
Section
Rev 803.03 Stating Exemption Claimed on
the Deed
Section Rev 803.04 Single Entity Reorganizations
Section Rev 803.05 Carried Interests
Section Rev 803.06 Conversions
Section Rev 803.07 Leases
PART Rev 804 CONTRACTUAL AND NONCONTRACTUAL TRANSFERS
Section Rev 804.01
Section Rev 804.02 LLC Conversions - REPEALED
PART Rev 805 CONSIDERATION FOR, AND VALUATION, OF PROPERTY
Section Rev 805.01 Real Estate Holding Companies
Section Rev 805.02 Determination of Fair Market Value for
Purposes of Real Estate Holding Company Status - REPEALED
Section Rev 805.03 Appeal of Assessment Based on Fair Market
Value
PART Rev 806 REGISTER OF DEEDS
Section Rev 806.01 Insufficient Remittance
Section Rev 806.02 Payment to Department
Section Rev 806.03 Notice of Real Estate Transfer Tax Refunded
Section Rev 806.04 Notice of Additional Tax Collected by
Department
PART Rev 807 DECLARATIONS OF CONSIDERATION, PAYMENTS AND REFUNDS
Section Rev 807.01 Transfers
Section
Rev 807.02 Declaration of Consideration for
Certain Exempt Transfers
Section Rev 807.03 Amended Declarations of Consideration
Section Rev 807.04 Refund Requests
Section Rev 807.05 Payment of Tax on Transfers of Real Estate
Holding Company Interests
PART Rev 808 ADMINISTRATION
Section Rev 808.01 Taxpayer Records and Information
Section Rev 808.02 Pre-Assessment Conference
PART Rev 809 FORMS
Section Rev 809.01 Form DP-3R, Notice of Real Estate Transfer
Tax Refunded
Section Rev 809.02 Form DP-3, Notice of Additional Real Estate
Transfer Tax Collected
Section Rev 809.03 Form DP-4, Monthly Report of Taxes &
Surcharge Fees Collected on Transfer of Real Property
Section Rev 809.04 Form CD-57-P “Real Estate Transfer Tax Declaration
of Consideration Real Estate Purchaser (Grantee)” and Form CD-57-S, Real Estate
Transfer Tax Declaration of Consideration Real Estate Seller (Grantor)
Section Rev 809.05 Form CD-57-HC-P Real Estate Transfer Tax
Declaration of Consideration for Real Estate Holding Companies (Purchaser) and
Form CD-57-HC-S, Real Estate Transfer Tax Declaration of Consideration for Real
Estate Holding Companies (Seller)
Section Rev 809.06 Form DP-65, Credit Claim for Real Estate
Transfer Tax Stamps
Section Rev 809.07 Form DP-65S Credit for Recording Surcharge
Stamps or Indicia
PART Rev 810 PENALTIES AND INTEREST
Section Rev 810.01 Penalties
Section Rev 810.02 Interest
CHAPTER
Rev 900 INTEREST AND DIVIDENDS TAX
PART Rev 901 DEFINITIONS
Section Rev 901.01 Accumulated Profits
Section Rev 901.02 Association
Section Rev 901.03 A Beneficial Interest in Which is not
Represented by Transferable Shares
Section Rev 901.04 A Beneficial Interest in Which is Represented
by Transferable Shares
Section Rev 901.05 Capital
Section Rev 901.06 Corporation
Section Rev 901.07 Department
Section Rev 901.08 Distributions
Section Rev 901.09 Dividend
Section Rev 901.10 Earnings
Section Rev 901.11 Fair Market Value
Section Rev 901.12 Federal Identification Number
Section Rev 901.13 Interest
Section Rev 901.14 Internal Revenue Code (IRC)
Section Rev 901.15 Organization
Section Rev 901.16 Part Year Resident
Section Rev 901.17 Part Year Return
Section Rev 901.18 Stock Dividend
Section Rev 901.19 Tax Year
Section Rev 901.20 Transferable
Section Rev 901.21 Usual Place of Business
PART Rev 902 RESIDENCY AND TAXABILITY OF SPECIAL ENTITIES
Section Rev 902.01 Residency, Establishment of Intent
Section Rev 902.02 Part Year Residency
Section Rev 902.03 Absence From State
Section Rev 902.04
Section Rev 902.05 Treatment of Mutual Funds and Their Investors
Section Rev 902.06 Mutual Funds
Section Rev 902.07 Partnerships, LLCs, Associations and Trust Beneficiaries
Section Rev 902.08 Accounting Method For
Determination of Accumulated Profits
Section Rev 902.09 Mixed-Share Organizations
PART Rev 903 INCLUSIONS AND EXCLUSIONS TO INCOME
Section Rev 903.01 Forgiveness of Debt
Section Rev 903.02 Mutual Fund Dividends
Section Rev 903.03 Measurement of Non-Cash Distributions
Section Rev 903.04 Deemed Interest
Section Rev 903.05 Deemed Dividends
Section Rev 903.06 Sequence of Distributions
Section Rev 903.07 Post-Termination Distributions of Federally
Recognized S Corporations
Section Rev 903.08 Liability for Part-Year Residency
Section Rev 903.09 Deductions for Trust Beneficiary Income
PART Rev 904 EXEMPTIONS AND EDUCATION TAX CREDIT
Section Rev 904.01 Part-Year Returns
Section Rev 904.02 Blind Taxpayers
Section Rev 904.03 Persons with Disabilities
Section Rev 904.04 Exemption For Trust
Income Designated For Contribution to Charities
Section Rev 904.05 Education Tax Credit
PART Rev 905 ESTIMATED TAX, PAYMENTS
AND OVERPAYMENTS
Section Rev 905.01 Payments of Liabilities
Section Rev 905.02 Estimated Taxes
Section Rev 905.03 Application of An Overpayment
Section Rev 905.04 Uniform Filing Information
PART Rev 906 RETURNS, DECLARATIONS, AND EXTENSIONS
Section Rev 906.01 Estimated Tax Payments
Section Rev 906.02 Form DP-10, Interest and Dividends Tax Return
Section Rev 906.03 Form DP-10-ES, Estimated Interest and
Dividends Tax
Section Rev 906.04 Form DP-59-A, Payment Form and Application
for 7 Month Extension of Time to File Interest and Dividends Tax Return
Section Rev 906.05 Form DP-87 ID, Interest and Dividend Tax
Report of Change for IRS Adjustment Only
Section Rev 906.06 Amended Tax Returns and Claims For Refund
PART Rev 907 ADMINISTRATION
Section Rev 907.01 Pre-Assessment Conference
PART Rev 908 PENALTIES
Section Rev 908.01 Substantial Understatement of Tax
Section Rev 908.02 Understatement of Taxpayer's Liability by Tax
Preparer
Section Rev 908.03 Aiding and Abetting an Understatement of Tax
Liability
CHAPTER
Rev 1000 TOBACCO TAX
PART Rev 1001 DEFINITIONS
Section Rev 1001.01 Bond
Section Rev 1001.02 Cigarette
Section Rev 1001.03 Consumer
Section Rev 1001.04 Department
Section Rev 1001.041
E-Cigarette
Section Rev 1001.042 Little
Cigar
Section Rev 1001.05 Manufacturer
Section Rev 1001.06 Other Tobacco Products (OTP)
Section Rev 1001.07 Regular Accounting Quarter
Section Rev 1001.08 Reporting Period
Section Rev 1001.09 Retailer
Section Rev 1001.10 Roll-Your-Own (RYO)
Section Rev 1001.11 Sale or Sell
Section Rev 1001.12 Sampler
Section Rev 1001.13 Smoked
Section Rev 1001.14 Smokeless Tobacco
Section Rev 1001.15 Snuff Flour
Section Rev 1001.16 Snus and Snuff
Section Rev 1001.17 Tobacco Products
Section Rev 1001.18 Taxpayer Identification Number
Section Reve 1001.181 Usable
Section Rev 1001.19 Wholesaler
PART Rev 1002 STAMPS
Section Rev 1002.01 Requirement for Use of Stamps
PART Rev 1003 OTHER TOBACCO PRODUCTS
Section Rev 1003.01 Documentation of Tax Paid for OTP
Section Rev 1003.02 OTP Tax Liability
Section Rev 1003.021
Accounting
Section Rev 1003.03 Credits or Refunds for Returned OTP for
Wholesalers
Section Rev 1003.04 E-Cigarettes
Section Rev 1003.05 Wholesale Sales Price
Section Rev 1003.06 Free Tobacco Products
PART Rev 1004 RESERVED
PART Rev 1005 PURCHASES OF TAX STAMPS
Section Rev 1005.01 Purchases of Tax Stamps
Section Rev 1005.02
Section Rev 1005.03 Purchases of Tax Stamps on Credit
Section Rev 1005.04 Payment Methods
Section Rev 1005.05 Refunds for Stamps on Outdated, Damaged or
Unsaleable Cigarettes for Wholesalers
PART Rev 1006 ACCOUNTING RECORDS
Section Rev 1006.01 Definitions
Section Rev 1006.02 Content and Maintenance of Accounting Records
Section Rev 1006.03 Records of Retail Prices for All Tobacco
Products
PART Rev 1007 REPORTS REQUIRED
Section Rev 1007.01 Administration
Section Rev 1007.02 Consumer Reporting and Payment
PART Rev 1008 ADMINISTRATION
Section Rev 1008.01 Confidentiality of Department Records
Section Rev 1008.02 Pre-Assessment Conference
Section Rev 1008.03 Tobacco License
Section Rev 1008.04 Tobacco License Application
Section Rev 1008.05 Posting the License
Section Rev 1008.06 Discontinuing Operations
Section Rev 1008.07 Denial, Suspension, or Revocation of Tobacco
Tax License
PART Rev 1009 FORMS AND REPORTS
Section Rev 1009.01 Availability of Tax Returns, Forms and
Related Documents
Section Rev 1009.02 Manufacturer’s Report
Section Rev 1009.021
Wholesaler’s Accounting
Section Rev 1009.03 Form AU-201, Non-Resident Wholesaler Cigarette
Tax Report
Section Rev 1009.04 Form AU-202, Resident Wholesaler Cigarette
Tax Report
Section Rev 1009.05 CD-15, Cigarette Stamp Order
Section Rev 1009.06 Form CD-18, Tobacco Tax Credit Bond
Section
Rev 1009.07 Form CD-92, Notice of Intent
to Return Damaged or Obsolete Cigarettes to Manufacturer
Section Rev 1009.08 Form DP-31, Application for Tobacco Tax License
Section Rev 1009.09 Form DP-151, Wholesalers’ Other Tobacco
Products Tax Return
Section Rev 1009.10 Form AU-215, Consumer Tobacco Products Tax
Return
PART Rev 1010 APPLICATION OF PENALTIES
Section Rev 1010.01 Understatement of Taxpayer’s Liability by Tax
Preparer
Section Rev 1010.02 Aiding and Abetting an Understatement of Tax
Liability
Section Rev 1010.03 Adequate Disclosure and Substantial Authority
Requirements
PART Rev 1011 SEIZURE AND DESTRUCTION OF CONFISCATED
TOBACCO PRODUCTS
Section Rev 1011.01 Seizure, Forfeiture and Destruction of
Illegal Tobacco Products
TABLE OF CONTENTS
CHAPTER
Rev 1100 FINANCIAL SOURCE CODING FOR
LOCAL EDUCATIONAL AGENCIES
PART Rev 1101 DEFINITIONS
Section Rev 1101.01 Account Structure
Section Rev 1101.02 Accounting System
Section Rev 1101.03 Accrual
Section Rev 1101.04 American Institute of Certified Public
Accountants (AICPA)
Section Rev 1101.05 Appropriation
Section Rev 1101.06 Basis of Accounting
Section Rev 1101.07 Double Entry
Section Rev 1101.08 Financial Accounting Standards Board (FASB)
Section Rev 1101.09 Function
Section Rev 1101.10 Function Code
Section Rev 1101.11 Fund
Section Rev 1101.12 Fund Code
Section Rev 1101.13 General Accepted Accounting Principles (GAAP)
Section Rev 1101.14 Governmental Accounting Standards Board (GASB)
Section Rev 1101.15 Legislative Body
Section Rev 1101.16 Local Educational Agency (LEA)
Section Rev 1101.17 Modified Accrual
Section Rev 1101.18 Object
Section Rev 1101.19 Object Code
Section Rev 1101.20 Organization Code
PART Rev 1102 METHOD AND BASIS OF ACCOUNTING AND GENERALLY ACCEPTED
ACCOUNTING PRINCIPLES FOR SCHOOLS
Section Rev 1102.01 Method of Accounting
Section Rev 1102.02 Basis of Accounting
Section Rev 1102.03 Hierarchy of Generally Accepted Accounting
Principles (GAAP) for Schools
PART Rev 1103 ACCOUNT STRUCTURE FOR ACCRUAL
Section Rev 1103.01 Account Structure
PART Rev 1104 ACCOUNT STRUCTURE FOR MODIFIED ACCRUAL
Section Rev 1104.01 Account Structure
PART Rev 1105 CLASSIFICATION OF FUNDS AND ACCOUNT GROUPS
Section Rev 1105.01 Classification of Funds
Section Rev 1105.02 Activity Funds
PART Rev 1106 CLASSIFICATION OF REVENUE SOURCES
Section Rev 1106.01 Source Code 1000, Revenue From
Local Sources
Section Rev 1106.02 Source Code 3000, Revenue From
State of
Section Rev 1106.03 Source Code 4000, Revenue From
Federal Government
Section Rev 1106.04 Source Code 5000, Other Sources
PART Rev 1107 CLASSIFICATION OF EXPENDITURES BY FUNCTION
Section Rev 1107.01 Function Code 1000, Instruction
Section Rev 1107.02 Function Code 2000, Support Services
Section Rev 1107.03 Function Code 3000, Operation of
Non-instructional Services
Section Rev 1107.04 Function Code 4000, Facilities Acquisition
and Construction Services
Section Rev 1107.05 Function Code 5000, Other Outlays
PART Rev 1108 CLASSIFICATION OF EXPENDITURES BY OBJECT
Section Rev 1108.01 Object Code 100, Personal Services - Salaries
Section Rev 1108.02 Object Code 200, Personal Services - Employee
Benefits
Section Rev 1108.03 Object Code 300, Purchased Professional and
Technical Services
Section Rev 1108.04 Object Code 400, Purchased Property Services
Section Rev 1108.05 Object Code 500, Other Purchased Services
Section Rev 1108.06 Object Code 600, Supplies and Materials
Section Rev 1108.07 Object Code 700, Property
Section Rev 1108.08 Object Code 800, Other Objects
Section Rev 1108.09 Object Code 900, Other Uses of Funds
PART Rev 1109 CLASSIFICATION OF EXPENDITURES BY
INSTRUCTIONAL ORGANIZATION
Section Rev 1109.01 Organization Code 00, District Wide
Section Rev 1109.02 Organization Code 10, Elementary School
Section Rev 1109.03 Organization Code 20, Middle School
Section Rev 1109.04 Organization Code 30, Secondary School
Section Rev 1109.05 Organization Code 40, Postsecondary Education
PART Rev 1110 CLASSIFICATION OF BALANCE SHEET ACCOUNTS
Section Rev 1110.01 Assets and Other Debits
Section Rev 1110.02 Liabilities, Fund Equity and Other Credits
PART Rev 1111 FORMS AND REPORTS REQUIRED BY RSA 21-J:34
Section Rev 1111.01 Form and Report Availability
Section Rev 1111.02 Form MS-22, Report of Appropriations Actually
Voted
Section Rev 1111.03 Form MS-24, Revised Estimated Revenues
Section Rev 1111.04 Form MS-25, School Financial Report
Section Rev 1111.05 Form MS-26, School Budget Form
Section
Rev 1111.06 Form MS-26c,
Section Rev 1111.07 Form MS-27, School Budget Form
CHAPTER
Rev 1200 LOW ANDMODERATE IINCOME
HOMEOWNERS PROPERTY TAX RELIEF
PART Rev 1201 DEFINITIONS
Section Rev 1201.01 Accident, Mistake or Misfortune
Section Rev 1201.02 Adult
Section Rev 1201.03 Claim
Section Rev 1201.04 Claimant
Section Rev 1201.05 Co-Claimant
Section Rev 1201.06 Department
Section Rev 1201.07
Section Rev 1201.08 Household Income
Section Rev 1201.09
PART Rev 1202 ELIGIBILITY REQUIREMENTS
Section Rev 1202.01 Eligibility Criteria
PART Rev 1203 FILING FOR TAX RELIEF
Section Rev 1203.01 Filing Dates
Section Rev 1203.02 Additional Documents
PART Rev 1204 REJECTIONS AND APPEALS
Section Rev 1204.01 Rejection of Claim
Section
Rev 1204.02 Appeals
PART Rev 1205 RELIEF
Section Rev 1205.01 Relief
PART Rev 1206 PENALTIES
Section Rev 1206.01 Criteria for Penalties
Section Rev 1206.02 Penalties for Erroneously Paid Claims
Section Rev 1206.03 Penalties for Fraudulent Claims
CHAPTER
Rev 1300 LEGACY AND SUCCESSION AND
ESTATE TAXES - EXPIRED except for Rev 1304.07
PART Rev 1301 DEFINITIONS
Section Rev 1301.01 Beneficiary
Section Rev 1301.02 Bona Fide
Section Rev 1301.03 Contemplation of Death
Section Rev 1301.04 Current Assets
Section Rev 1301.05 Custodian
Section Rev 1301.06 Date of Death Value
Section Rev 1301.07 Decedent
Section Rev 1301.08 Fair Market Value
Section Rev 1301.09 Fiduciary
Section Rev 1301.10
Section Rev 1301.11 Joint Ownership
Section
Rev 1301.12 Legacy
Section Rev 1301.13 Lineal Ascendant
Section Rev 1301.14 Lineal Descendent
Section Rev 1301.15 Public Charity
Section Rev 1301.16 Rest and residue
Section Rev 1301.17 Settlor
Section Rev 1301.18 Step Child
Section Rev 1301.19 Succession
Section Rev 1301.20 Tenancy in Common
Section Rev 1301.21 Trustee
PART Rev 1302 TAXABLE AND NONTAXABLE PERSONS
Section Rev 1302.01 Identifying the Taxpayer
Section Rev 1302.02 Joint Ownership
Section Rev 1302.03 Taxability of Transfers to Adopted Children
Section Rev 1302.04 Lineal Ascendants and Descendants of Adopted
Children
Section Rev 1302.05 Taxability of Transfers to Step
Children
Section Rev 1302.06
Section Rev 1302.07 Common Law Spouse
Section Rev 1302.08 Qualification as a Public Charity
PART Rev 1303 VALUATION OF PROPERTY SUBJECT TO TAX
Section Rev 1303.01 Method of Valuation
Section Rev 1303.02 Alternate Valuation Date
Section Rev 1303.03 Adjustments to Date of Death Value
Section Rev 1303.04 Jointly Held Property
PART Rev 1304 ALLOWABLE AND NON-ALLOWABLE DEDUCTIONS AND
CREDITS
Section Rev 1304.01 Exclusion for Charitable Gifts
Section Rev 1304.02 Executor or Administrator Fees
Section Rev 1304.03 Claims for Care
Section Rev 1304.04 Expenses Incurred for
Section Rev 1304.05 Expenses Incurred for Trusts Under Legacy and
Succession
Section Rev 1304.06 Credit Verification for Payments Made in
Other Taxing Jurisdictions
Section Rev 1304.07 Life Estates and Remainder Interests
Section Rev 1304.08 Expenses of Administration
Section Rev 1304.09 Deductions
PART Rev 1305 PROPERTY TAXABLE
Section Rev 1305.01 Insurance Policies
Section Rev 1305.02 Annuities, Retirement Accounts, Pension and Profit Sharing Plans
Section Rev 1305.03 Mortgage Interest in Real Property
Section Rev 1305.04 Trusts
PART Rev 1306 ADMINISTRATION
Section Rev 1306.01 Taxpayer Records and Information
Section Rev 1306.02 Confidentiality
Section Rev 1306.03 Power of Attorney
Section Rev 1306.04 Pre-Assessment Conference
PART Rev 1307 INFORMATIONAL REPORTING BY EXECUTORS,
ADMINISTRATORS, TRUSTEES, FIDUCIARIES OR CUSTODIANS
Section Rev 1307.01 Notification of Trust By
Executors, Administrators, Fiduciaries or Custodians
Section
Rev 1307.02 Notification of Trust By Trustee
Section Rev 1307.03 Notification: Time Limit
PART Rev 1308 STANDARDS FOR TAX RETURNS, FORMS AND RELATED
DOCUMENTS
Section Rev 1308.01 Availability of Tax Returns, Forms and
Related Documents
Section
Rev 1308.02 Signatures
Section Rev 1308.03 Authorization Other Than Executor or
Administrator
Section Rev 1308.04 Uniform Return or Document Information
Section Rev 1308.05 Filing Requirements
Section Rev 1308.06 Extensions of Time to File
Section Rev 1308.07 Estimated Payments of Tax Liabilities
Section Rev 1308.08 Amended Returns
Section Rev 1308.09 Corrections Resulting From
Internal Revenue Service Audit Changes
PART Rev 1309 FORMS PRESCRIBED
Section Rev 1309.01 AU 101
List of Legatees
Section Rev 1309.01 AU 101-A
List of Heirs
Section Rev 1309.03 AU 101-B
Report of Gifts, Transfers, Joint Tenancies and Trusts
Section
Rev 1309.04 AU 101-C Trust Report
Section Rev 1309.05 Inventory of Accounts in Financial
Institutions
Section Rev 1309.06 AU-LS 116
Application for Consent to Transfer Shares of Stock
Section Rev 1309.07 DP-145
Legacy and Succession Tax Return
Section Rev 1309.08 DP-145
Schedule A Summary of Estate
Section Rev 1309.09 DP-145-ES
Estimated Legacy and Succession Tax
Section Rev 1309.10 DP-146
Transfer Tax Return - Nonresident Decedent
Section Rev 1309.11 DP-146-ES
Estimated Non-Resident Personal Property Transfer Tax
Section
Rev 1309.12 DP-147 Application for 6-month Extension of Time to
File for Non-resident Personal Property Transfer Tax
Section Rev 1309.13 DP-148
Application for 6-month Extension of Time to File for Legacy and
Succession Tax
Section Rev 1309.14 NH 706
NH Estate Tax Return
Section Rev 1309.15 NH 706-ES
NH Estate Tax Estimate
Section Rev 1309.16 Form Au-123
Application For Consent to Transfer Property
PART Rev 1310 PENALTIES
Section Rev 1310.01 Against Executor, Administrator, Trustee,
Fiduciary or Custodian for Neglect or Refusal to Comply
Section Rev 1310.02 Understatement of Taxpayer's Liability by Tax
Preparer
Section Rev 1310.03 Aiding and Abetting an Understatement of Tax
Liability
Section Rev 1310.04 Adequate Disclosure and Substantial Authority
Requirements
CHAPTER
Rev 1400 UTILITY PROPERTY TAX (UPT)
PART Rev 1401 DEFINITIONS
Section Rev 1401.01 Assessed Value
Section Rev 1401.02 Utility
Section Rev 1401.03 Utility Property
Section Rev 1401.04 Regulated Public Utility
PART Rev 1402 PROPERTIES EXEMPT FROM UPT
Section Rev 1402.01 Properties Exempt from the UPT
PART Rev 1403 DETERMINING UPT DUE
Section Rev 1403.01 Payment In Lieu of Taxes
Section Rev 1403.02 Notice of Value and Tax Bill
PART Rev 1404 FILING PAYMENT FORMS, ESTIMATES AND
EXTENSIONS
Section Rev 1404.01 Mailing Address for Payment Forms and Payments
Section Rev 1404.02 Filing Estimated UPT
Section Rev 1404.03 Filing a UPT Payment Form
Section Rev 1404.04 Request for an Extension of Time to File Form
PA-20
PART Rev 1405 ADMINISTRATION
Section Rev 1405.01 Mailing Address for Filing Documents Other
Than Payment Forms and Payments
Section Rev 1405.02 Change of Ownership
Section Rev 1405.03 Appeals
Section Rev 1405.04 Record Retention
Section Rev 1405.05 Record Availability
PART Rev 1406 FORMS
Section Rev 1406.01 Form Availability
Section Rev 1406.02 Form PA-70 Declaration of Ownership Interest
in Utility Property
Section Rev 1406.03 Form PA-20 Utility Property Tax Information
Update
Section Rev 1406.04 Form PA-20 EXT Request for Extension to File
Utility Property Tax Information Update
Section Rev 1406.05 Form PA-20-E Utility Property Tax List of
Pollution Control Exemptions
PART Rev 1407 PUBLIC FORUM
Section Rev 1407.01 Purpose
Section Rev 1407.02 Public Forum
Section Rev 1407.03 Definitions
Section Rev 1407.04 Notice
Section Rev 1407.05 Media Access
Section Rev 1407.06 Conduct of a Public Forum
Section Rev 1407.07 Public Participation
CHAPTER
Rev 1500 RAILROAD AND PRIVATE RAIL
CAR COMPANY TAXATION
PART Rev 1501 DEFINITIONS
Section Rev 1501.01 Arm’s Length Transaction
Section
Rev 1501.02 Commissioner
Section Rev 1501.03 Common Equity
Section Rev 1501.04 Current Liabilities
Section Rev 1501.05 Department
Section Rev 1501.06 Expenses Everywhere
Section Rev 1501.07 Gross Railroad Revenues Everywhere
Section Rev 1501.08 Lessor
Section Rev 1501.09 Long Term Debt
Section Rev 1501.10 Municipality
Section Rev 1501.11 Preferred Stock
Section Rev 1501.12 Private Rail Car Company
Section Rev 1501.13 Railroad Company
Section Rev 1501.14 Railroad Company Assets
Section Rev 1501.15 Road
Section Rev 1501.16 Tax Year
Section Rev 1501.17 Taxpayer Identification Number
Section Rev 1501.18 Total Capital Structure
Section Rev 1501.19 Total Net Book Value Everywhere
Section Rev 1501.20 Total Net Book Value in
Section Rev 1501.21 Total Original Cost Everywhere
Section Rev 1501.22 Total Original Cost in
PART Rev 1502 RAILROAD COMPANY REPORTING REQUIREMENTS
Section Rev 1502.01 Railroad Company Railroad Tax Reporting
Requirements
Section Rev 1502.02 Reporting the
Section Rev 1502.03 Report of Stock Ownership
Section Rev 1502.04 Railroad Directors’ Return
Section Rev 1502.05 Railroad Company Estimated Railroad Tax
Section Rev 1502.06 Railroad Company Railroad Tax Payment Form
PART Rev 1503 PRIVATE RAIL CAR COMPANY REPORTING
REQUIREMENTS
Section Rev 1503.01 Private Rail Car Company Railroad Tax
Reporting Requirements
Section Rev 1503.02 Reporting the
Section Rev 1503.03 Private Rail Car Estimated Railroad Tax
Section Rev 1503.04 Private Rail Car Company Railroad Tax Payment
Form
PART Rev 1504 REQUEST FOR EXTENSION FOR RAILROAD TAX
REPORTING
Section Rev 1504.01 Request for Reporting Extension
PART Rev 1505 EXCEPTIONS AND PENALTY FOR THE UNDERPAYMENT
OF ESTIMATED TAX
Section Rev 1505.01 Exceptions and Penalty for the Underpayment
of Estimated Tax
PART Rev 1506 FILING OF FORMS AND FORM AVAILABILITY
Section Rev 1506.01 Filing Address
Section Rev 1506.02 Form Availability
PART Rev 1507 APPEALS OF RAILROAD TAX VALIDATION
Section Rev 1507.01 Appeal of Railroad Tax
CHAPTER
Rev 1600 COMMUNICATIONS SERVICES TAX
PART Rev 1601 DEFINITIONS
Section Rev 1601.01 Agency
Section Rev 1601.02 Channel
Section Rev 1601.03 Channel Termination Point
Section Rev 1601.04 Communications Services
Section Rev 1601.05 Dial Around Call
Section Rev 1601.06 Department
Section Rev 1601.07 Default Compensation
Section Rev 1601.08 Disaggregated
Section Rev 1601.09 Gross Charge
Section Rev 1601.10 Initial Cell Site
Section Rev 1601.11 Paid Calling Service
Section Rev 1601.12 Personal Communications Services
Section Rev 1601.13 Place of Primary Use
Section Rev 1601.14 Political Subdivision
Section Rev 1601.15 Prepaid
Wireless Telecommunications Service
Section Rev 1601.16 Private Communications Service
Section Rev 1601.17 Private Line Service
Section Rev 1601.18 Reseller
Section Rev 1601.19 Residential Customer
Section Rev 1601.20 Retailers
Section Rev 1601.21 Retail Transaction
Section Rev 1601.22 Seller
Section Rev 1601.23 Taxing Jurisdiction
Section Rev 1601.24 Voice Over Internet Protocol (VoIP)
PART Rev 1602 CALCULATION OF GROSS CHARGE
Section Rev 1602.01 Charges Directly Related or Necessary to
Communications Services
Section Rev 1602.02 Disaggregated Charges
Section Rev 1602.03 Charges for Customer Equipment
Section Rev 1602.04 Charges for Additional Services
Section Rev 1602.05 Paid Callings Service
Section Rev 1602.06 Coin Operated Telephone Service
Section Rev 1602.07 Dial Around Calls
PART Rev 1603 RESPONSIBILITY FOR ACCOUNTING FOR TAXES
COLLECTED
Section Rev 1603.01 Agent Liability
PART Rev 1604
Section Rev 1604.01 Sourcing Gross Charges for
Section Rev 1604.02 Use of Enhanced Zip Code
Section Rev 1604.03 Maintenance of Primary Use Address
Section Rev 1604.04 Billing
PART Rev 1605 PREPAID WIRELESS TELECOMMUNICATIONS AND VOICE
OVER INTERNET PROTOCOL (VoIP) SERVICES
Section Rev 1605.01 Sourcing Prepaid Wireless Telecommunications Services
Section Rev 1605.02 Sourcing VoIP Services
PART Rev 1606 EXEMPTIONS
Section Rev 1606.01 Exemptions for Governmental Agencies or
Political Subdivisions
PART Rev 1607 RETURNS, EXTENSIONS AND PAYMENT OF TAX
Section Rev 1607.01 Filing
Section
Rev 1607.02 Extension of Time to File
Returns
Section Rev 1607.03 Amended Tax Returns
Section Rev 1607.04 Payment of the Tax
Section Rev 1607.05 Estimated Payments
Section Rev 1607.06 Permission to File Quarterly Returns
PART Rev 1608 RETURNS, EXTENSIONS AND PAYMENT OF TAX
Section Rev 1608.01 Filing
Section Rev 1608.02 Extension of Time to File Returns
Section Rev 1608.03 Amended Tax Returns
Section Rev 1608.04 Payment of the Tax
Section Rev 1608.05 Estimated Payments
PART Rev 1609 RESALE NUMBERS AND CERTIFICATES
Section Rev 1609.01 Application for Resale Number
PART Rev 1610 ADMINISTRATION
Section Rev 1610.01 Records and Information
Section Rev 1610.02 Confidentiality of Department Records
Section Rev 1610.03 Pre-Assessment Conferences
PART Rev 1611 APPLICATION OF PENALTIES
Section Rev 1611.01 Substantial Understatement of Tax
Section Rev 1611.02 Understatement of Taxpayer’s Liability by Tax
Preparer
Section Rev 1611.03 Aiding and Abetting an Understatement of Tax
Liability
Section Rev 1611.04 Reserved
Section Rev 1611.05 Form DP-139, Communications Services Tax Application
for Registration Number
Section Rev 1611.06 Form DP-135-ES, Estimated Communications
Services Tax
Section Rev 1611.07 Form DP-143, Communications Services Tax
Application for Resale
Section Rev 1611.08 Form DP-144, Communications Services Tax
Registration Change Request
PART Rev 1612 FORMS
Section Rev 1612.01 Availability of Forms
Section Rev 1612.02 Mailing Address
Section Rev 1612.03 Form DP-135, Communications Services Tax
Return
Section
Rev 1612.04 Form DP-137, Application for
31-day Extension of Time to File Communications Service Tax Return
Section Rev 1612.05 Form DP-139, Communications Services Tax
Application for Registration Number
Section Rev 1612.06 Form DP-135-ES, Estimated Communications
Services Tax
Section Rev 1612.07 Form DP-143, Communications Services Tax
Application for Resale
Section Rev 1612.08 Form DP-144 Communications Services Tax
Registration Change Request
CHAPTER
Rev 1700 FINANCIAL ACCOUNTING FOR CITIES
AND TOWNS
PART Rev 1701 DEFINITIONS
Section Rev 1701.01 American Institute of Certified Public
Accounting (AICPA)
Section Rev 1701.02 Basis of Accounting
Section Rev 1701.03 Double Entry
Section Rev 1701.04 Financial Accounting Standards Board (FASB)
Section Rev 1701.05 Function
Section Rev 1701.06 Fund
Section Rev 1701.07 Governmental Accounting Standards Board
(GASB)
Section Rev 1701.08 Governing Body
Section Rev 1701.09 Legislative Body
Section Rev 1701.10 Municipality
Section Rev 1701.11 Program
Section Rev 1701.12 Uniform Chart of Accounts
PART Rev 1702 METHOD AND BASIS OF ACCOUNTING AND GENERALLY
ACCEPTED ACCOUNTING PRINCIPLES FOR MUNICIPALITIES
Section Rev 1702.01 Method of Accounting
Section Rev 1702.02 Basis of Accounting
Section Rev 1702.03 Use of Accrual Basis
Section Rev 1702.04 Hierarchy of Generally Accepted Accounting
Principles for Municipalities
PART Rev 1703 CLASSIFICATION OF FUNDS AND ACCOUNT GROUPS
Section Rev 1703.01 Classification of Funds
Section Rev 1703.02 RESERVED
PART Rev 1704 CLASSIFICATION OF REVENUE SOURCES
Section Rev 1704.01 Source: Revenue From Taxes
Section Rev 1704.02 Source: Revenue From
Licenses, Permits and Fees
Section Rev 1704.03 Source: Revenue From The
Federal Government
Section Rev 1704.04 Source: Revenue From the
State of
Section Rev 1704.05 Source: Revenue From Other
Governments
Section Rev 1704.06 Source: Revenues From Charges
For Services
Section
Rev 1704.07 Source: Revenues from Miscellaneous Sources
Section Rev 1704.08 Source: Interfund Operating Transfers In
Section Rev 1704.09 Source: Other Financial Sources
PART Rev 1705 CLASSIFICATION OF EXPENDITURE AND EXPENSE
FUNCTIONS AND PROGRAMS
Section Rev 1705.01 Function:
General Government
Section Rev 1705.02 Function:
Public Safety
Section Rev 1705.03 Function:
Airport or
Section Rev 1705.04 Function:
Highways and Streets
Section Rev 1705.05 Function:
Sanitation
Section Rev 1705.06 Function:
Water Distribution and Treatment
Section Rev 1705.07 Function:
Electric
Section Rev 1705.08 Function:
Health
Section Rev 1705.09 Function:
Welfare
Section Rev 1705.10 Function:
Culture and Recreation
Section Rev 1705.11 Function:
Conservation
Section Rev 1705.12 Function:
Redevelopment and Housing
Section Rev 1705.13 Function:
Economic Development
Section Rev 1705.14 Function:
Debt Service
Section Rev 1705.15 Function: Capital Outlay
Section Rev 1705.16 Function:
Interfund Operating Transfers Out
Section Rev 1705.17 Function:
Payment to or Property Tax Assessments on Behalf of Other Governments
PART Rev 1706 CLASSIFICATION OF BALANCE SHEET ACCOUNTS FOR
REPORTING ON REPORT MS-5, FINANCIAL REPORT OF THE TOWN OR CITY BUDGET
Section Rev 1706.01 Classification of Assets and Other Debits
Section Rev 1706.02 Liabilities
Section Rev 1706.03 Fund Equity and Other Credits
PART Rev 1707 FORMS AND REPORTS REQUIRED BY RSA 21-J:34
Section Rev 1707.01 Form and Report Availability
Section Rev 1707.02 Filing Information
Section Rev
1707.03 Report MS-1, Summary Inventory of Valuation
Section
Rev 1707.04 Form MS-1, EXT, MS-1 Extension Request
Section Rev 1707.05 Report MS-2, Report of Appropriations Actually Voted
Section Rev 1707.06 Report MS-4, Revised Estimated Revenues
Section Rev 1707.07 Report MS-5, Financial Report of the Town
or City Budget
Section Rev 1707.08 Form MS-6, Budget of the Town
Section Rev 1707.09 Form MS-6c, Proposed Budget of the City
Section Rev 1707.10 Form MS-7, Budget of a Town with a Municipal Budget
Committee
Section Rev 1707.11 Report MS-9, Report of Trust and
Capital Reserve Funds
Section Rev 1707.12 Report MS-10, Report of Common Trust fund Investments
Section Rev 1707.13 Report MS-11, Annual Report of Town Officers
Section Rev 1707.14 Report MS-12, Report of City Officials
Section Rev 1707.15 Report MS-50, Treasurer’s Report of Borrowing
TABLE OF CONTENTS
CHAPTER
Rev 1800 CONSERVATION RESTRICTION
ASSESSMENT
PART Rev 1801 DEFINITIONS
Section Rev 1801.01 Charitable, Educational and Other Non-profit
Corporation or Association
Section Rev 1801.02 Department
Section Rev 1801.03 Grantee
Section Rev 1801.04 Inconsistent Use Improvements
Section Rev 1801.05 Land Categories
Section Rev 1801.06 Municipal Assessing Officials
Section Rev 1801.07
Section Rev 1801.08 Soil Potential Index (SPI)
PART Rev 1802 APPLICATION PROCEDURES
Section Rev 1802.01 Application Filing, Approval, Distribution
and Appeal
Section Rev 1802.02 Withdrawal of
Application
Section Rev 1802.03 Appeals
PART Rev 1803 LIMITS ON LAND
Section Rev 1803.01 Developed Land
Section Rev 1803.02 Factors Affecting Classification
Section Rev 1803.03 Reserved Rights
Section Rev 1803.04 Inconsistent Use Improvements
Section Rev 1803.05
PART Rev 1804 DISQUALIFICATION OF LAND
Section Rev 1804.01 Conditions of Disqualification
Section Rev 1804.02 Notice Required
Section Rev 1804.03 Amount of Land Disqualified
Section Rev 1804.04 Inconsistent Use Penalty Form PA-61
“Inconsistent Use Penalty on
Section Rev 1804.05 Abatement of Inconsistent Use Penalty on
Section Rev 1804.06 Appeal
PART Rev 1805 FORMS, REPORTS AND APPLICATION REQUIRED
Section Rev 1805.01 Form PA-60, Conservation Restriction
Assessment Application
Section Rev 1805.02 Form PA-61, Inconsistent Use Penalty on
CHAPTER
Rev 1900 MUNICIPAL MATTERS
PART Rev 1901 GENERAL DEFINITIONS
Section Rev 1901.01 Abatement
Section Rev 1901.02 Assessing Officials
Section Rev 1901.03 Cash Receipts Journal
Section Rev 1901.04 Commissioner
Section Rev 1901.05 Department
Section Rev 1901.06 Fiscal Period
Section Rev 1901.07 Governing Body
Section Rev 1901.08 Legislative Body
Section Rev 1901.09 Municipality
Section Rev 1901.10 Year’s End
PART Rev 1902 CLOSING OF BOOKS AND ACCOUNTS
Section Rev 1902.01 Fiscal Year
Section Rev 1902.02 Optional Fiscal Year
Section Rev 1902.03 Year-End Receipts
PART Rev 1903 SURETY BONDING OF MUNICIPAL OFFICIALS
Section Rev 1903.01 Definitions
Section Rev 1903.02 Format Requirements for Bond Instruments
Section Rev 1903.03 Effective Dates
Section Rev 1903.04 Discovery Period
Section Rev 1903.05 Cost of the Bonds
Section Rev 1903.06 Minimum Bond Requirements for Municipal
Officials
PART Rev 1904 REQUIREMENTS OF AUDITORS
Section Rev 1904.01 Definitions
Section Rev 1904.02 Independent Public Accountant
Section Rev 1904.03 Locally Elected Municipal Auditors
PART Rev 1905 TAX COLLECTORS
Section Rev 1905.01 Basic Records
Section Rev 1905.02 Tax Warrant Books
Section Rev 1905.03 Separate Tax Lists
Section Rev 1905.04 Signed Notices
Section Rev 1905.05 Cash Receipts
Section Rev 1905.06 Tax
Section Rev 1005.07 Recording and Processing of Transactions
Section Rev 1905.08 Remittances to the Treasurer by the Tax
Collector
Section Rev 1905.09 Real Estate Tax Bills
Section Rev 1905.10 Annual Reports
Section Rev 1905.11 Record Retention
PART Rev 1906 MUNICIPAL TREASURERS
Section Rev 1906.01 Bonds and Notes Register
PART Rev 1907 VALUATION OF UTILITY COMPANY DISTRIBUTION
ASSESTS
Section Rev 1907.01 Definitions
Section Rev 1907.02 Report of Utility Company Assets
Section Rev 1907.03 5-Year Phase-In-Period
Section Rev 1907.04 Equalization of Formula
PART Rev 1908 FORMS
Section Rev 1908.01 Form MS-60, Report of Locally Elected
Auditor(s)
Section Rev 1908.02 Form MS-60A, Auditor Option and Schedule
Section Rev 1908.03 Form MS-60W, Audit Waiver Request
CHAPTER
Rev 2000 FINANCIAL ACCOUNTING FOR
VILLAGE DISTRICTS
PART Rev 2001 GENERAL DEFINITIONS
Section Rev
2001.01 Accrual Basis of Accounting
Section Rev
2001.02 American Institute of Certified
Public Accountants (AICPA)
Section Rev
2001.03 Basis of Accounting
Section Rev
2001.04 Department
Section Rev
2001.05 Double Entry
Section Rev
2001.06 Expenditures
Section Rev
2001.07 Expenses
Section Rev
2001.08 Federal Accounting Standards
Advisory Board (FASAB)
Section Rev
2001.09 Financial Accounting Standards
Board (FASB)
Section Rev
2001.10 Function
Section Rev 2001.11 Fund
Section Rev
2001.12 Generally Accepted Accounting
Principles (GAAP)
Section Rev
2001.13 Governmental Accounting Standards
Board (GASB)
Section Rev
2001.14 Legislative Body
Section Rev
2001.15 Modified Accrual Basis of
Accounting
Section Rev
2001.16 Program
Section Rev
2001.17 Uniform Chart of Accounts
Section Rev
2001.18 Village District
PART Rev 2002 METHOD AND BASIS OF ACCOUNTING AND GENERALLY
ACCEPTED ACCOUNTING PRINCIPLES FOR VILLAGE DISTRICTS
Section Rev
2002.01 Method of Accounting
Section Rev
2002.02 Basis of Accounting
Section Rev
2002.03 Hierarchy of GAAP for Village
Districts
PART Rev 2003 CLASSIFICATION OF FUNDS AND ACCOUNT GROUPS –
GAAP BASIS
Section Rev 2003.01 Classification
of Funds
PART Rev 2004 CLASSIFICATION OF REVENUE SOURCES
Section Rev
2004.01 SOURCE 3100: Revenue from Taxes
Section Rev
2004.02 SOURCE 3310: Revenue from the Federal Government
Section Rev
2004.03 SOURCE 3350: Revenue from the State of
Section Rev
2004.04 SOURCE 3370: Revenue from Other Governments
Section Rev
2004.05 SOURCE 3400: Revenues from Charges for Services
Section Rev
2004.06 SOURCE 3500: Revenues from Miscellaneous Sources
Section Rev
2004.07 SOURCE 3910: Interfund Operating Transfers In
Section Rev
2004.08 SOURCE 3930: Other Financial Sources
PART Rev 2005 CLASSIFICATION OF EXPENDITURE OR EXPENSE
FUNCTIONS AND PROGRAMS
Section Rev 2005.01 FUNCTION:
General Government
Section Rev 2005.02 FUNCTION:
Public Safety
Section Rev 2005.03 FUNCTION:
Highways and Streets
Section Rev 2005.04 FUNCTION:
Sanitation
Section Rev 2005.05 FUNCTION:
Water Distribution and Treatment
Section Rev 2005.06 FUNCTION:
Health
Section Rev 2005.07 FUNCTION:
Culture and Recreation
Section Rev 2005.08 FUNCTION:
Debt Service
Section Rev 2005.09 FUNCTION:
Capital Outlay
Section Rev 2005.10 FUNCTION: Interfund Operating Transfers Out
Section Rev 2005.11 FUNCTION 4930: Payments to Other Governments
PART Rev 2006 CLASSIFICATION OF BALANCE SHEET ACCOUNTS FOR
REPORTS ON FORM, MS-35, “FINANCIAL REPORT OF THE VILLAGE DISTRICT BUDGET”
Section Rev 2006.01 Assets
Section Rev 2006.02 Liabilities
Section Rev 2006.03 Fund Equity and Other Credits
PART Rev 2007 FORMS AND REPORTS REQUIRED BY RSA 21-J:34
Section Rev 2007.01 Forms and Reports Availability
Section Rev 2007.02 Timeliness
Section Rev
2007.03 Filing Information
Section Rev 2007.04 Form MS-32, Report of Appropriations Actually
Voted for Village Districts or Electronic Form MS-232, Report of Appropriations
Actually Voted
Section Rev 2007.05 Form MS-36, Budget Form for Village Districts
Which Have Not Adopted the Provisions of RSA 32:14 – RSA 32:24 or Electronic
Form MS-636, Budget of the Town/Village District
Section Rev
2007.06 Form MS-37, Budget Form for
Village Districts Which Have Adopted the Provisions of RSA 32:14 – RSA 32:24 or
Electronic Form MS-737 Budget of the Town/Village District With
a Budget Committee
Section Rev
2007.07 Form MS-34, Revised Estimated
Revenues or Electronic Form MS-434, Revised Estimated Revenues
Section Rev 2007.08 Form MS-35, Financial Report of the Village
District Budget
Section Rev 2007.09 Form MS-31, Report of Village District
Officials or Electronic Form MS-123 Report of
CHAPTER
Rev 2200 FINANCIAL ACCOUNTING FOR
COUNTIES
PART Rev 2201 GENERAL DEFINITIONS
Section Rev
2201.01 Accrual Basis of Accounting
Section Rev
2201.02 American Institute of Certified
Public Accountants (AICPA)
Section Rev
2201.03 Basis of Accounting
Section Rev
2201.04 Department
Section Rev
2201.05 Double Entry
Section Rev 2201.06 Expenditure
Section Rev
2201.07 Expense
Section Rev
2201.08 Federal Accounting Standards
Advisory Board (FASAB)
Section Rev 2201.09 Financial Accounting Standards Board (FASB)
Section Rev
2201.10 Function
Section Rev
2201.11 Fund
Section Rev 2201.12 Generally Accepted Accounting Principles
(GAAP)
Section Rev
2201.13 Governmental Accounting
Standards Board (GASB)
Section Rev
2201.14 Legislative Body
Section Rev
2201.15 Modified Accrual Basis of
Accounting
Section Rev
2201.16 Program
Section Rev
2201.17 Uniform Chart of Accounts
PART Rev 2202 METHOD AND BASIS OF ACCOUNTING AND GENERALLY
ACCEPTED ACCOUNTING PRINCIPLES FOR COUNTIES
Section Rev
2202.01 Method of Accounting
Section Rev
2202.02 Basis of Accounting
Section Rev
2202.03 Hierarchy of Generally Accepted
Accounting Principles for Counties
PART Rev 2203 CLASSIFICATION OF FUNDS AND ACCOUNT GROUPS
Section Rev 2203.01 Classification
of Funds
PART Rev 2204 CLASSIFICATION OF REVENUE SOURCES
Section Rev 2204.01 Source 3100:
Revenue from Assessments and Taxes
Section Rev 2204.02 Source 3200:
Revenue from Licenses, Permits and Fees
Section Rev 2204.03 Source 3300:
Revenue from the Federal Government
Section Rev 2204.04 Source 3350:
Revenue from the State of
Section Rev 2204.05 Source 3370:
Revenue from Other Governments
Section Rev 2204.06 Source 3400:
Revenues from Charges for Services
Section Rev 2204.07 Source 3500:
Revenues from Miscellaneous Sources
Section Rev 2204.08 Source 3900:
Other Financial Sources
PART Rev 2205 CLASSIFICATION OF EXPENDITURE AND EXPENSE
FUNCTIONS AND PROGRAMS
Section Rev 2205.01 Function 4100: General Government
Section Rev 2205.02 Function 4200: Public Safety
Section Rev 2205.03 Function 4230: Corrections
Section Rev 2205.04 Function 4300:
Section Rev 2205.05 Function 4400:
Section Rev 2205.06 Function 4440: Human Services
Section Rev 2205.07 Function 4610: Cooperative Extension Services
Section Rev 2205.08 Function 4650: Economic Development
Section Rev 2205.09 Function 4700: Debt Service
Section Rev 2205.10 Function 4800: Intergovernmental Transfers
Section Rev 2205.11 Function 4900: Capital Outlay
Section Rev 2205.12 Function 4905: Depreciation Expense
Section Rev 2205.13 Function 4910: Interfund Operating Transfers
PART Rev 2206 CLASSIFICATION OF BALANCE SHEET ACCOUNTS FOR
REPORTING ON REPORT MS-45
Section Rev 2206.01 Assets
Section Rev 2206.02 Liabilities and Fund Equity
Section Rev 2206.03 Fund Equity
PART Rev 2207 FORMS AND REPORTS REQUIRED
Section Rev 2207.01 Use of Uniform Classification of Accounts
Section Rev 2207.02 Form MS-46, Proposed Budget
and Estimate of Revenue – County
Section Rev 2207.03 Form MS-42, Statement of
Section Rev 2207.04 Form MS-45,
Section Rev
2207.05 Form and Report Availability
Section Rev
2207.06 Filing Information
PART Rev 2208 BONDING OF OFFICIALS
Section Rev 2208.01 Format Requirements for Bond Instruments
Section Rev 2208.02 Effective Dates
Section Rev 2208.03
Period for Discovery
Section Rev 2208.04 Cost of the Bonds
Section Rev 2208.05 Minimum Surety Bond Requirements for
CHAPTER
Rev 2300 MEDICAID ENHANCEMENT TAX
PART Rev 2301 DEFINITIONS
Section
Rev 2301.01 Bad Debts
Section Rev 2301.02 Charity Care
Section Rev 2301.03 Department
Section Rev 2301.04 Gross Charges of the Hospital
Section Rev 2301.05 Hospital
Section Rev 2301.06
Section Rev 2301.07 Net Patient Services Revenue
Section Rev 2301.08
Section Rev 2301.09 Payor Discounts
PART Rev 2302 ACCOUNTING
Section Rev 2302.01 Method Required
Section Rev 2302.02 Non-binding Estimate
PART Rev 2303 RETURNS
Section Rev 2303.01 Form DP-153, Medicaid Enhancement Tax Return
Section Rev 2303.02 Form DP-153-ES, Medicaid Enhancement Tax
Payment Non-binding Estimate
PART Rev 2304 ADMINISTRATION
Section Rev 2304.01 Taxpayer Records and Information
Section Rev 2304.02 Examination of Records and Information
CHAPTER
Rev 2400 BUSINESS ENTERPRISE TAX
PART Rev 2401 DEFINITIONS
Section Rev 2401.01 Affiliated Group
Section Rev 2401.02 Business
Section Rev 2401.03 Capital
Section Rev 2401.04 Client Company
Section Rev 2401.05 Costs of Performance
Section Rev 2401.06 Employee Leasing Company
Section Rev 2401.07 Delivered to a Location in this State
Section Rev 2401.08 Department
Section Rev 2401.09 Distributions
Section Rev 2401.10 Internal Revenue Code (IRC)
Section Rev 2401.11 Net Earnings from Self-Employment
Section Rev 2401.12 Personal Investment Activities
Section Rev 2401.13 Real and Tangible Personal Property
Section Rev 2401.14 Revenue Producing Activity
Section Rev 2401.15 State
PART Rev 2402 COMPUTATION OF THE
Section Rev 2402.01 Compensation Element
Section Rev 2402.02 Interest Element
Section Rev 2402.03 Dividend Element
Section Rev 2402.04 Grantor Trusts
Section Rev 2402.05 Business Enterprises, Exempt from Tax Under
IRC Section 501(c)(3), with Unrelated Business Income
Section Rev 2402.06 Business Enterprises Whose Income or Expenses
are Federally Reportable by the Owners
Section Rev 2402.07 Non-applicability of Federal Immunity
Provision
Section Rev 2402.08 Employee Leasing Companies
PART Rev 2403 ADJUSTMENTS TO THE
Section Rev 2403.01 Net Earnings from Self-Employment Retained in
the Business
Section Rev 2403.02 Dividend Received Deduction
Section Rev 2403.03 Utilization of Deductions in Arriving at the
Taxable Amount of the
PART Rev 2404 APPORTIONMENT OF THE
Section Rev 2404.01 Definitions
Section Rev 2404.02 Availability or Requirement of Apportionment for
a Business
Section Rev 2404.03 Apportionment for Grantor Trust Activity
Section Rev 2404.04 Compensation Apportionment Factor
Section Rev 2404.05 Interest Apportionment Factor
Section Rev 2404.06 Dividends Apportionment Factor
Section Rev 2404.061 Dividends
Apportionment Factor
Section Rev 2404.07 Modification of Apportionment Provisions
PART Rev 2405 COMPUTATION OF TAX, PAYMENTS, REFUNDS AND
CARRYOVER OF CREDIT
Section Rev 2405.01 Payments of Liabilities
Section Rev 2405.02 Estimated Taxes
Section
Rev 2405.03 Application of an
Overpayment
Section Rev 2405.04 Carryover of Unused Credits Resulting From Changes in Form of Business
PART Rev 2406 CREDITS ALLOWED AGAINST TAX LIABILITY
Section Rev 2406.01 Credits Allowed Against the Business Profits Tax
Section Rev 2406.02 Credits Allowed Against the Business
Section Rev 2406.03 Community Development Finance Authority
Investment Tax Credit
Section Rev 2406.04 Economic Revitalization Zone Credits
Section Rev 2406.05 Research and Development Tax Credit
Section Rev 2406.06 Education Tax Credit
PART Rev 2407 RETURNS, EXTENSIONS AND DECLARATIONS
Section Rev 2407.01 Timeliness
Section Rev 2407.02 Filing
Section Rev 2407.03 Tax Returns
Section Rev 2407.04 Amended Returns
Section Rev 2407.05 Short Period Returns
Section Rev 2407.06 Corrections Resulting From
Internal Revenue Service Audit Changes
Section Rev 2407.07 Extension of Time to File Returns
PART Rev 2408 ADMINISTRATION
Section Rev 2408.01 Taxpayer Records and Information
Section Rev 2408.02 Confidentiality of Department Records
Section Rev 2408.03 Informal Pre-Assessment Conference
PART Rev 2409 CERTIFICATIONS
Section Rev 2409.01 Business
Section Rev 2409.02 Certification Statement of Good Standing
Section Rev 2409.03 Certification of Dissolution
Section Rev 2409.04 Certification Statement for Withdrawal
PART Rev 2410 APPLICATION OF PENALTIES
Section Rev 2410.01 Substantial Understatement of Tax Penalty
Section Rev 2410.02 Understatement of Taxpayer's Liability by Tax
Preparer Penalty
Section Rev 2410.03 Aiding and Abetting an Understatement of Tax
Liability Penalty
PART Rev 2411 BUSINESS
Section Rev 2411.01 Availability of Forms
Section Rev 2411.02 Form BT-EXT, Payment Form and Application for
7 Month Extension of Time to File Business Tax Return
Section Rev 2411.03 Form BT-SUMMARY, Business Tax Return Summary
Section Rev 2411.04 Form BET, Business
Section Rev 2411.05 Form BET-80, Business
Section Rev 2411.06 Form BET-80-WE, Business
Section Rev 2411.07 Estimated Tax Forms
Section Rev 2411.08 Form AU-22, Certification Request Form
Section Rev 2411.09 Form DP-165, Research & Development Tax
Credit Application
Section
Rev 2411.10 Forms Applying Credits for
Business Profits Tax
Section Rev 2411.11 Form DP-216, Employee Leasing Company
Business
CHAPTER Rev 2500 ELECTRONIC TRANSFERS AND FILING
PART Rev 2501 DEFINITIONS
Section Rev 2501.01 Addenda Record
Section Rev 2501.02 Automated Clearing House
Section Rev 2501.03 Automated Clearing House Credit
Section Rev 2501.04 Automated Clearing House Debit
Section Rev 2501.05 Automated Clearing House Network
Section Rev 2501.06 Automated Clearing House Trace Number
Section Rev 2501.07 Cash Concentration of Disbursement Plus
Addenda
Section Rev 2501.08 Department
Section Rev 2501.09 Electronic Funds Transfer
Section Rev 2501.10
Section Rev 2501.11 National Automated Clearing House Association
Section Rev 2501.12 Payment Authorization Information
Section
Rev 2501.13 Prenote Test
Section Rev 2501.14 Taxpayer
Section Rev 2501.15 Tax Payment
Section
Rev 2501.16 Taxpayer Identification
Number
Section Rev 2501.17 Telefile
Section Rev 2501.18 TXP Format
PART Rev 2502 GENERAL PROVISIONS
Section Rev 2502.01 Mandatory Participation
Section Rev 2502.02 Initiating Telefile
Section Rev 2502.03 Initiating Transfers
Section Rev 2502.04 ACH Payment Transmission Errors
Section Rev 2502.05 Crediting Electronic Payments
Section Rev 2502.06 Financial Institution Service Fees
Section Rev 2502.07 Record Retention
PART Rev 2503 ACH CREDIT PARTICIPATION
Section Rev 2503.01 ACH Credit Participation Options
Section Rev 2503.02 Withdrawal From ACH
Credit Participation
Section Rev 2503.03 Registration to Pay by ACH Credit
Section Rev 2503.04 Registration Information Changes
Section Rev 2503.05 Remitting Payments
Section Rev 2503.06 Renewal of Electronic Payments
Section Rev 2503.07 Penalties
PART Rev 2504 ACH DEBIT PAYMENTS
Section Rev 2504.01 Business Tax
Section Rev 2504.02 Interest and Dividends Tax
Section Rev 2504.03 Meals and Rentals Tax
Section Rev 2504.04 Nursing Facilities Quality Assessment
Section Rev 2504.05 Medicaid Enhancement Tax
Section Rev 2504.06 Registry of Deeds
Section Rev 2504.07 Tax Preparers Remitting Tax Payments for
Clients
Section Rev 2504.08 Penalties
PART Rev 2505 FORMS
Section Rev 2505.01 Forms Availability
Section Rev 2505.02 Form DP-175, Electronic Funds Transfer
Automated Clearing House Credit Program Guide
Section Rev 2505.03 Form DP 156-ACH, Nursing Facility Quality
Assessment Authorization Agreement for Pre-Authorized Payments (ACH Debits)
Section Rev 2505.04 Form DP-149, Web Import Registration for
E-File
Section Rev 2505.05 Form DP-153-ACH, Medicaid Enhancement Tax
Authorization Agreement for Electronic Payments
CHAPTER
Rev 2600 ELECTRICITY CONSUMPTION TAX
PART Rev 2601 DEFINITIONS
Section Rev 2601.01 Consumer
Section Rev 2601.02 Direct Filer
Section Rev 2601.03 Governmental Unit
Section Rev 2601.04 Gross Electrical Consumption
Section Rev 2601.05 Kilowatt (KW)
Section Rev 2601.06 Kilowatt-hour (KWH)
Section Rev 2601.07 Net Electrical Consumption
Section Rev 2601.08 Person
Section Rev 2601.09 Producer
Section Rev 2601.10 Provider
Section Rev 2601.11 Taxpayer
PART Rev 2602 CALCULATION OF KWH SUBJECT TO TAX
Section Rev 2602.01 Determination of KWH Consumed
Section Rev 2602.02 Consumers of Municipal Distribution Companies
Section Rev 2602.03 Uncollectible Consumer Accounts
Section Rev 2602.04 Generation for Emergency Purposes
Section Rev 2602.05 Generation by a Residential Customer
PART Rev 2603 RESPONSIBILITY FOR ACCOUNTING FOR TAXES
COLLECTED
Section
Rev 2603.01 Agent Liability
PART Rev 2604 CLAIMS FOR CREDIT OR REFUND
Section Rev 2604.01 Credits
Section Rev 2604.02 Refunds
PART Rev 2605 RETURNS, EXTENSIONS AND PAYMENT OF TAX
Section Rev 2605.01 Uniform Filing Information
Section Rev 2605.02 Obtaining Forms
Section Rev 2605.03 Extension of Time to File Returns
Section Rev 2605.04 Original Return
Section Rev 2605.05 Amended Tax Return
Section Rev 2605.06 Payment of the Tax
Section Rev 2605.07 Annual Return
Section Rev 2605.08 Final Return
PART Rev 2606 ADMINISTRATION
Section Rev 2606.01 Records and Information
Section Rev 2606.02 Confidentiality of Department Records
Section Rev 2606.03 Informal Pre-Assessment Conference
PART Rev 2607 APPLICATION OF PENALTIES
Section Rev 2607.01 Substantial Understatement of Tax
Section Rev 2607.02 Understatement of Taxpayer’s Liability
PART Rev 2608 FORMS
Section Rev 2608.01 Form DP-133, Electricity Consumption Tax
Return
Section Rev 2608.02 Form DP-134, Application for 31 Day Extension
of Time to File Electricity Consumption Tax Return
CHAPTER
Rev 2700 NURSING
FACILITY QUALITY ASSESSMENT
PART Rev 2701 DEFINITIONS
Section Rev 2701.01 ACH
Debit Payment
Section Rev
2701.02 Automated Clearing House (ACH)
Section Rev 2701.03
Department
Section Rev
2701.04 Net Patient Services Revenues
Section Rev
2701.05 Nursing Facility
PART Rev 2702 FORMS
Section Rev
2702.01 Availability of Forms
Section Rev
2702.02 Form DP-156, Nursing Facility
Quality Assessment Return
Section Rev 2702.03 Form DP-156-ACH, Nursing Facility Quality
Assessment Authorization Agreement for Pre-Authorized Payments
Section Rev
2702.04 Form DP-156-PMT, Nursing
Facility Return Payment
PART Rev 2703 ADMINISTRATION
Section Rev
2703.01 Nursing Facility Records and Information
Section Rev
2703.02 Examination of Records and Information
CHAPTER
Rev 2800 EQUALIZATION OF ASSESSMENT
FOR EACH TOWN, CITY, AND UNINCORPORATED PLACE WITHIN THE STATE
PART Rev 2801 DEFINITIONS
Section Rev 2801.01 Assessing Officials
Section Rev 2801.02 Department
Section Rev 2801.03 Equalization
Section Rev 2801.04 Manual
Section Rev 2801.05 Multi-modal
Section Rev 2801.06 Municipality
PART Rev 2802 EQUALIZATION MANUAL
Section Rev 2802.01 Equalization Manual
PART Rev
2803 DETERMINING THE AVERAGE LEVEL OF ASSESSMENT
FOR EACH TOWN, CITY, AND UNINCORPORATED
PLACE WITHIN THE STATE
Section
Rev 2803.01 Municipal Assessment Data
Section
Rev 2803.02 Form PA-34, Inventory of
Property Transfer
Section
Rev 2803.03 Equalization Ratio
Section
Rev 2803.04 Revised Ratio Studies
PART Rev 2804 APPEALS
Section Rev 2804.01 Appeals
CHAPTER
Rev 2900 GENERAL PROVISIONS RELATING
TO ADMINISTRATION, RETURNS AND TAXPAYER RECORDS
PART
Rev 2901 SCOPE AND APPLICABILITY
Section Rev 2901.01 Applicability and Interpretation
PART Rev 2902 DEFINITIONS
Section Rev 2902.01 Department
Section Rev 2902.02 Department Identification Number
Section Rev 2902.03 Facsimile Signature
Section Rev 2902.04 File
Section Rev 2902.05 Individual Taxpayer Identification Number
Section Rev 2902.06 Preparer Tax Identification Number
Section Rev 2902.07 Return
Section Rev 2902.08 Substitute Form
Section Rev 2902.09 Tax Form
Section Rev 2902.10 Taxpayer
Section Rev 2902.11 Taxpayer Identification Number
Section
Rev 2903.01 Department Identification
Number
Section Rev 2903.02 Confidentiality
of Department Records
Section Rev 2903.03 Power of Attorney
Section Rev 2903.04 "Check the Box" Limited Power of
Attorney
Section Rev 2903.05 Partial Payments
Section Rev 2903.06 Minimum Payment; Return to be Filed
Section Rev 2903.07 Offset of Refund or Credit
PART
Rev 2904 GENERAL REQUIREMENTS FOR TAX
FORMS
Section
Rev 2904.01 Applicability and
Interpretation
Section
Rev 2904.02 Department Address
Section
Rev 2904.03 Uniform Document Filing
Information
Section
Rev 2904.04 Signatures
Section
Rev 2904.05 Electronic Signatures
Section Rev 2904.06 Alternative Methods of Signatures for
Preparers
Section
Rev 2904.07 Alternative Methods of
Signatures for Authorized Agents
Section
Rev 2904.08 Uniform Standards for Tax Forms
Section
Rev 2904.09 Substitute Forms Standards
and Approvals
PART
Rev 2905 MISCELLANEOUS FORMS
Section Rev 2905.01 Form DP-9, Small Business Corporations (“S”
Corp) Information Report
Section Rev 2905.02 Form DP 2210/2220, Exceptions and Penalty for
the Underpayment of Estimated Tax
PART
Rev 2906 RECORDKEEPING AND RETENTION
REQUIREMENTS
Section
Rev 2906.01 Applicability and Interpretation
Section
Rev 2906.02 Definitions
Section
Rev 2906.03 General Recordkeeping
Requirements
Section
Rev 2906.04 Recordkeeping Requirements
for Machine-Sensible Records
Section
Rev 2906.05 Access to Machine-Sensible
Records
Section
Rev 2906.06 Recordkeeping Requirements
for Electronic Data Interchange
Section
Rev 2906.07 Requirements for Electronic
Data Processing Systems
Section
Rev 2906.08 Business Process Information
Section
Rev 2906.09 Data Base Management Systems
and Taxpayer Responsibility
Section
Rev 2906.10 Alternative Storage Media
Section
Rev 2906.11 Hardcopy Recordkeeping
Requirements
Section
Rev 2906.12 Time Period for Record
Retention
PART Rev 2907 LIEN PROCEDURES
Section Rev 2907.01 Definitions
Section Rev 2907.02 Real Property Liens
Section Rev 2907.03 Personal Property Liens
Section Rev 2907.04 Lien Renewal
Section Rev 2907.05 Lien Priority
Section Rev 2907.06 Lien Release
PART Rev 2908 WRITTEN INSTALLMENT PAYMENT AGREEMENTS WITH
THE COLLECTIONS DIVISION
Section Rev 2908.01 Definitions
Section Rev 2908.02 Requesting an Installment Payment Agreement
Section Rev 2908.03 Evaluating an Installment Payment Agreement
Request
Section Rev 2908.04 Response to a Request for an Installment
Payment Agreement
Section Rev 2908.05 Installment Payment Agreement
Section Rev 2908.06 Making Installment Payments
Section Rev 2908.07 Modification or Termination of an Agreement
PART Rev 2909 SETTLEMENT AGREEMENTS WITH THE COLLECTIONS
DIVISION
Section Rev 2909.01 Definitions
Section Rev 2909.02 Form DC-410, Settlement Agreement Offer
Section Rev 2909.03 Response to Form CD-410, Settlement Agreement
Offer
PART Rev 2910 VOLUNTARY DISCLOSURE PROGRAM
Section Rev 2910.01 Definitions
Section Rev 2910.02 Anonymity
Section Rev 2910.03 Confidentiality
Section Rev 2910.04 Request to Participate
Section Rev 2910.05 Ineligibility
Section
Rev 2910.06 Acceptance
Section Rev 2910.07 Voluntary Disclosure Agreement
CHAPTER
Rev 3000 LAND AND COMMUNITY HERITAGE
INVESTMENT PROGRAM RECORDING SURCHARGE
PART
Rev 3001 DEFINITIONS
Section Rev 3001.01 Corrective Deed
Section Rev 3001.02 Corrective Discharge
Section Rev 3001.03 Corrective Mortgage
Section Rev 3001.04 Deed
Section Rev 3001.05 Mortgage
Section Rev 3001.06 Mortgage Discharge
Section Rev 3001.07 Plan Set
Section Rev 3001.08 Register of Deeds
Section Rev 3001.09 State of New Hampshire
Section Rev 3001.10 Recording Surcharge
PART Rev 3002 RECORDING SURCHARGE
Section Rev 3002.01 Documents Subject to Recording Surcharge
Section Rev 3002.02 Documents Not Subject to Recording Surcharge
Section Rev 3002.03 Documents Involving the State of New Hampshire
Section Rev 3002.04 Documents Involving the United States
Government
Section Rev 3002.05 Amount of Recording Surcharge
Section Rev 3002.06 Party Liable for Recording Surcharge
Section Rev 3002.07 Refund Requests
PART Rev 3003 REGISTER OF DEEDS
Section Rev 3003.01 Insufficient Remittance
Section Rev 3003.02 Payment to Department
PART Rev 3004 FORMS
Section Rev 3004.01 Form Availability
Section Rev 3004.02 Form DP-4, Monthly Report of Taxes &
Surcharge Fees Collected on Transfer of Real Property
Section Rev 3004.03 Form DP-3LR, Report of Recording Surcharge
Refunded
Section Rev 3004.04 Form DP-3LC, Report of Additional Recording
Surcharge Collected
Section Rev 3004.05 Form DP-3LRC, Summary, Report of Additional
Recording Surcharge Refunded or Collected
Section
Rev 3004.06 Form DP-65S, Credit Claim
for Recording Surcharge Stamps or Indicia
CHAPTER
Rev 3100 GAMBLING TAX
PART Rev 3101 DEFINITIONS
Section Rev 3101.01 Games of Chance
Section Rev 3101.02 Gambling Winnings
Section Rev 3101.03 Internal Revenue Code (IRC)
Section Rev 3101.04 Payer
Section Rev 3101.05 Resident
Section Rev 3101.06 Taxpayer
PART Rev 3102 COMPUTATION OF GAMBLING WINNINGS
Section Rev 3102.01 General Rule for Computation of Gambling
Winnings
Section Rev 3102.02 Special Rules for Bingo, Keno
and Slot Machines
PART Rev 3103 RETURNS, REPORTING, AND EXTENSIONS
Section Rev 3103.01 Form DP-300, Gambling Winnings Tax Return
Section Rev 3103.02 Due Date of Return
Section Rev 3103.03 Lottery Commission Reporting
Section Rev 3103.04 Lottery Commission Withholding and
Transmittal of Tax Withheld
Section Rev 3103.05 Extension of Time to File Gambling Winnings
Tax Return
Section Rev 3103.06 Filing of DP-300-Ext and Grant or Denial of
Extension of Time to File Gambling Winnings Tax Return
Section Rev 3103.07 Payments of Liabilities
Section Rev 3103.08 Overpayment of Tax
Section Rev 3103.09 Uniform Document Filing Information
Section Rev 3103.10 Amended Tax Returns and Claims for Refund
PART Rev 3104 INTEREST AND PENALTIES
Section Rev 3104.01 Interest
Section Rev 3104.02 Penalties
PART Rev 3105 ADMINISTRATION
Section 3105.01 Taxpayer Records and Information
Section 3105.02 Confidentiality of Department Records
CHAPTER
Rev 3200 EDUCATION TAX CREDIT
PROGRAM
PART Rev 3201 DEFINITIONS
Section Rev 3201.01 Aggregate Tax Credit Amount
Section Rev 3201.02 Business
Section Rev 3201.03 Business Organization
Section Rev 3201.04 Department
Section Rev 3201.05 Program Year
Section Rev 3201.06
Section Rev 3201.07 Scholarship Organization
Section Rev 3201.08 First Come-First Served Basis
PART Rev 3202 PROCEDURE FOR SCHOLARSHIP ORGANIZATION
APPLICATION
Section Rev 3202.01 Form ED-01, Scholarship Organization Application
Section Rev 3202.02 Filing Procedure for ED-01, Scholarship
Organization Application
Section Rev 3202.03 Approval or Denial of Scholarship
Organization Application
PART Rev 3203 PROCEDURE FOR EDUCATION TAX CREDIT
APPLICATION
Section Rev 3203.01 Form ED-02, Education Tax Credit Application
Section Rev 3203.02 Filing Procedure for Education Tax Credit
Application
Section Rev 3203.03 Approval or Denial of Education Tax Credit
Application
PART Rev 3204 SCHOLARSHIP RECEIPTS
Section Rev 3204.01 Form ED-03, Education Tax Credit Scholarship Receipt
Section Rev 3204.02 Form ED-04, Education Tax Credit Scholarship
Receipt
PART Rev 3205 REPORTS
Section Rev 3205.01 Form ED-05, Scholarship Organization Report
PART Rev 3206 COMPLAINT PROCEDURES
Section Rev 3206.01 Filing a Complaint
Section Rev 3206.02 Investigation of Complaints
CHAPTER Rev 3300 RESERVED
CHAPTER
Rev 3400 TAXATION OF WOOD OR TIMBER
CUT
PART Rev 3401 DEFINITIONS
Section Rev 3401.01 Average Stumpage Value List
Section Rev 3401.02 Commissioner
Section Rev 3401.03 Cordwood and Fuel Wood
Section Rev 3401.04 Department (DRA)
Section Rev 3401.05 Extension
Section Rev 3401.06 High Grade Spruce/Fir
Section Rev 3401.07 MBF
Section Rev 3401.08 Municipal Assessing Officials
Section Rev 3401.09 Municipality
Section Rev 3401.10 Original
Section Rev 3401.11 Owner
Section Rev 3401.12 Pallet, Tie
Section Rev 3401.13 Public Lands
Section Rev 3401.14 Pulpwood
Section Rev 3401.15 Sawlog
Section Rev 3401.16 Shade and Ornamental Trees
Section Rev 3401.17 Stumpage Value
Section Rev 3401.18 Supplemental
Section Rev 3401.19 Tax Year
Section Rev 3401.20 Yield Tax
Section Rev 3401.21 Whole Tree Chips
PART Rev 3402 FORM PA-7, NOTICE OF INTENT TO CUT WOOD OR
TIMBER
Section Rev 3402.01 Owner Requirements for Completing and Filing
Form PA-7, “Notice of Intent to Cut Wood or Timber”
Section Rev 3402.02 Owner Requirements for Signing Form PA-7,
“Notice of Intent to Cut Wood or Timber”
Section Rev 3402.03 Municipal Assessing Officials Procedure for
Approval of Form PA-7, “Notice of Intent to Cut Wood or Timber”
Section Rev 3402.04 Municipal Assessing Officials Procedure for
Distribution of Form PA-7, “Notice of Intent to Cut Wood or Timber”
PART Rev 3403 FORM PA-8, REPORT WOOD OR TIMBER CUT
Section Rev 3403.01 Owner Requirements for Filing Form PA-8,
“Report of Wood or Timber Cut”
Section Rev 3403.02 Owner Requirements for Completing Form PA-8,
“Report of Wood or Timber Cut”
Section Rev 3403.03 DRA Distribution Procedure for Form PA-8, “Report
of Wood or Timber Cut”
PART Rev 3404 FORM PA-6, TIMBER TAX CERTIFICATE
Section Rev 3404.01 Posting Required
PART Rev 3405 BOND REQUIRED
Section Rev 3405.01 Bonding or Other Security
PART Rev 3406 ASSESSMENT AND CERTIFICATION OF YIELD TAX
Section Rev 3406.01 Assessment of Yield Tax
Section Rev 3405.02 Form PA-9, Certification of Yield Taxes
Assessed
PART Rev 3407 EXEMPTIONS FROM YIELD TAX
Section Rev 3407.01 Exemptions
PART Rev 3408 APPEALS
Section Rev 3408.01 Appealing the Yield Tax Assessment