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
September 2, 2016
The purpose of this Technical Information Release is to advise taxpayers and tax preparers of the annual underpayment and overpayment interest rates for calendar year 2017 as established by RSA 21-J:28. Effective January 1, 2017 through December 31, 2017.
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.
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