The Department has issued a declaratory ruling, effective March 19, 2015, concerning the conversion of a New Hampshire General Partnership to a New Hampshire Limited Liability Company, pursuant to RSA 304-C:147 through 149, and the tax consequences under the Real Estate Transfer Tax (RSA 78-B).
New Hampshire Department of Revenue Administration
Governor Hugh Gallen State Office Park
109 Pleasant Street (Medical & Surgical Building), Concord NH
(603) 230-5000 |
TDD Access Relay NH: 1-800-735-2964 |
fax: (603) 230-5945
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