The mission of the Department of Revenue Administration is to fairly and efficiently administer the tax laws of the State of New Hampshire, collecting the proper amount of taxes due, incurring the least cost to the taxpayers, in a manner that merits the highest degree of public confidence in our integrity. Further, we will provide prompt and constructive assistance to the municipal units of government in matters of budget, finance, and the appraisal of real estate.
Announcements and Notices
August 12, 2016
Senate Bill 342 (Chapter 300, Laws of 2016) repeals and reenacts RSA 77-A:4, XIV relative to how a business organization treats the sale or exchange of an ownership interest which results in an increase in basis of assets under Federal law.
Property Tax Credits, Exemptions, and Deferrals; Rev 400
August 4, 2016
Rev 400 is being readopted in its entirety with amendments
to more clearly interpret the applicability of the property tax credits, exemptions, and deferrals afforded by RSA 72:23-k, 72:28, 72:28-b, 72:29-a, 72:32, 72:35, 72:36-a, 72:37, 72:37-a, 72:37-b, 72:38-a, 72:38-b, 72:39-a, 72:39-b, 72:62, 72:66, and 72:70, as well as the procedures for adopting and/or claiming them, and processing requests for them. The existing rule is being replaced in its entirety with the proposed rule.
August 2, 2016
Rev 807.03 (f) is being amended by deleting the words “and witnessed” regarding a signature consistent with the change to RSA 78-B:10, I (b), effective July 18, 2016. The statute no longer requires Real Estate Transfer Tax declaration of consideration forms to contain a witnessed signature.
Rev 2903.03 is being amended to delete paragraph (d) regarding the requirement that a taxpayer executing a power of attorney sign in the presence of 2 disinterested witnesses.
Voluntary Disclosure Program Rev 2910; Final Proposals and Adopted Text have been posted.
July 26, 2016
Rev 2910; Voluntary Disclosure Program Rule is being adopted
to administer the Department’s voluntary disclosure program codified at RSA 21-J:3, XXXII, whereby “a person or entity voluntarily self-discloses a tax liability to the Department and the Department waives applicable penalties and settles and compromises the taxes and interest due through a voluntary disclosure agreement.”
Web Browser Security Standards for e-File New Hampshire
July 13, 2016
The New Hampshire Department of Revenue has upgraded the web browser security standards for e-File services through e-File New Hampshire. These services include filing your Business Enterprise Taxes, Business Profits Taxes, Interest & Dividends Taxes, Meals and Rooms (Rentals) Taxes, and Real Estate Transfer Taxes online. Please be advised that the new minimum browser requirements are:
- Microsoft Internet Browser V10 and higher
- Firefox 31 or higher
- Chrome 38 or higher
- Safari 6 or higher
Procedural Rules; Rev 200
June 27, 2016