New Hampshire § 72:36 Interpretations;  Rules

New Hampshire Statutes

§ 72:36 — Interpretations; Rules

New Hampshire § 72:36

Title VTAXATION

Ch. 72PERSONS AND PROPERTY LIABLE TO TAXATION

SubdivisionProperty Taxes

This text of New Hampshire § 72:36 (Interpretations; Rules) is published on Counsel Stack Legal Research, covering New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.H. Rev. Stat. Ann. § 72:36 (2026).

Text

The commissioner of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to:

I.The commissioner's interpretation of RSA 72:28, 72:28-b, 72:28-c, 72:29, 72:29-a, 72:30, 72:31, 72:32, 72:33, 72:34, 72:34-a, 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, 72:41, 72:62, 72:66, 72:70; 72:85, and 72:87; and

II.The uniform observance and enforcement in the state of said sections.

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The commissioner of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to:
I. The commissioner's interpretation of RSA 72:28, 72:28-b, 72:28-c, 72:29, 72:29-a, 72:30, 72:31, 72:32, 72:33, 72:34, 72:34-a, 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, 72:41, 72:62, 72:66, 72:70; 72:85, and 72:87; and
II. The uniform observance and enforcement in the state of said sections.

Legislative History

1949, 167:3. RSA 72:36. 1973, 544:8. 1981, 128:14. 1993, 73:8. 2003, 299:9. 2007, 182:5, eff. April 1, 2007. 2016, 217:8, eff. Aug. 8, 2016. 2018, 151:7, eff. Jan. 1, 2019. 2019, 327:6, eff. Oct. 15, 2019. 2021, 200:2, Pt. II, Sec. 5, eff. Oct. 9, 2021.