Laws & Rules
The New Hampshire Department of Revenue Administration is responsible for administering and enforcing a variety of laws. To implement those laws in accordance with enabling statutes, the Department has adopted a number of administrative rules, listed below.
RSA 21-J Department of Revenue Administration
RSA 21-J:3, XXI Electronic Funds Transfer
Rev 2500 Electronic Funds Transfer
RSA 21-J:13 Rulemaking Authority
Rev 2900 Administration, Returns and Taxpayer Records
RSA 21-J:14 Confidentiality of Department Records
RSA 71-C Tax Expenditure and Potential Liability Reports
RSA 77 Interest and Dividends Tax (Taxation of Incomes)
Rev 900 Interest and Dividends Tax
RSA 77-E Business Enterprise Tax
Rev 2400 Business Enterprise Tax
RSA 78-A Meals and Rooms (Rentals) Tax (includes motor vehicle rentals)
Rev 700 Meals and Rooms (Rentals) Tax (includes motor vehicle rentals)
RSA 82-A Communications Services Tax
Rev 1600 Communications Services Tax
RSA 84-A Medicaid Enhancement Tax
Rev 2300 Medicaid Enhancement Tax
RSA 84-C Nursing Facility Quality Assessment
Rev 2700 Nursing Facility Quality Assessment
RSA 72 Persons and Property Liable to Taxation
RSA 564-B New Hampshire Trust Code
Rev 400 Credits and Exemptions from Property Taxes
RSA 72:8-a Telecommunications Poles and Conduits
RSA 72:8-c Valuation of Telecommunications Poles and Conduits
Rev 612 Telecommunications Poles and Conduits
RSA 72:8-d Valuation of Electric, Gas, and Water Utility Company Distribution Assets
Rev 1907 Valuation of Utility Company Distribution Assets
RSA 198:56 Low & Moderate Income Homeowners Property Tax Relief
RSA 198:57 Low & Moderate Income Homeowners Property tax Relief
Rev 1200 Low & Moderate Income Homeowners Property Tax Relief
Rev 500 Excavation Tax and Tax of Excavation Area
RSA 74 Annual Inventory of Polls and Taxable Property
RSA 75 Appraisal of Taxable Property
Rev 2800 Equalization of Assessment for Each Town, City and Unincorporated Place within the State
RSA 76 Apportionment, Assessment and Abatement of Taxes
RSA 78-B Real Estate Transfer Tax
Rev 800 Real Estate Transfer Tax
Rev 3400 Taxation of Wood or Timber Cut
RSA 79-B Conservation Restriction Assessment
Rev 1800 Conservation Restriction Assessment
Rev 1500 Railroad and Private Rail Car Company Taxation
RSA 478:17-g Land and Community Heritage Investment Program (L-CHIP)
Rev 3000 Land and Community Heritage Investment Program (L-CHIP)
Rev 1100 Financial Accounting for Local Educational Agencies
Rev 1700 Financial Accounting for Cities and Towns
Rev 2000 Financial Accounting for Village Districts
Rev 2200 Financial Accounting for Counties
Title III: Towns, Cities, Village Districts and Unincorporated Places