Proposed or Adopted Department Rules in Process

Notice: These proposed rules have not yet been adopted and, therefore, have no legal or binding effect. Proposed rules facilitate public comment prior to adoption. Draft proposals for adoption, readopting, and/or amendment are only intended as a guide to Department rules that may become effective in the future. The Department makes no warranty, express or implied, as to whether this document is correct, complete, up-to-date or as to any other relative fact. Independent verification of the contents is essential. Printed copies of proposed rules are available, for a fee, from the Division of Administrative Rules (603) 271-3680 or this agency.

Readoption of Rev 300 Rules –Business Profits Tax 

Rev 300 is being readopted in its entirety, with amendments, to comply with the provisions of RSA 541-A, as most of the rule provisions are scheduled to expire on January 16, 2025, but are subject to extension pursuant to RSA 541-A:14-a. Chapter Rev 300 sets forth the Department’s rules for the Business Profits Tax imposed pursuant to RSA 77-A. The summary of the amendments proposed is provided in the Rulemaking Notice Form submitted to the Office of Legislative Services, linked below. A copy of the Initial Proposal submitted to the Office of Legislative Services is available by following the link below. 

Please take notice that the Department will hold a public hearing on Friday, September 27,2024 at 2:00 p.m. at 109 Pleasant Street, 2nd Floor, Training Room #254, Concord, NH on this rule readoption. The security procedures at the Department of Revenue Administration require all visitors to sign in and present photo identification. If you plan on attending the public hearing, please bring photo identification with you.

Rev 300 Rulemaking Notice Form 

Rev 300 Initial Proposal – Text 
 

Adopted Rules

Rev 700 Meals and Rentals Tax rules are now adopted and filed.

• Rev 700 Adopted Text

Rev 800 Transfer of Real Property rules are now readopted and filed. 

• Rev 800 Adopted Text

Rev 2000 Financial Accounting for Village Districts rules are now readopted and filed. 

• Rev 2000 Adopted Text

Rev 3400 Taxation of Wood or Timber Cut rules are now readopted and filed. 

• Rev 3400 Adopted Text

Rev 2200 Financial Accounting for Counties rules are now readopted and filed. 

• Rev 2200 Adopted Text

Rev 1500 Railroad and Private Rail Car Company Taxation are now readopted and filed.

• Rev 1500 Adopted Text

Procedural Rules, Rev 202.01 Form, Appearance, and Number of Documents (Notice 2024-19).

• Rev 202.01 Adopted Text

Rev 1900 Municipal Matters rules are now readopted and filed.

• Rev 1900 Adopted Text

Rev 600 Property Assessment rules are now readopted and filed.

• Rev 600 Adopted Text

Rev 1800 Conservation Restriction Assessment are now readopted and filed. 

• Rev 1800 Adopted Text

Rev 1000 Tobacco Tax rules are now readopted and filed.

• Rev 1000 Adopted Text

Rev 2700 Nursing Facility Quality Assessment rules are now readopted and filed.

• Rev 2700 Adopted Text

The Assessing Standards Board rules Asb 300 Certification of Assessors, are now readopted and filed.

• Asb 300 Adopted Text

Additional information may be obtained by calling (603) 230-5026 or writing to the:

      Legal Bureau
      New Hampshire Department of Revenue Administration
      PO Box 457
      Concord, NH 03302-0457