New Hampshire § 72:36 Interpretations;  Rules

New Hampshire Statutes

§ 72:36 — Interpretations; Rules

New Hampshire·Title V TAXATION·Ch. 72 PERSONS AND PROPERTY LIABLE TO TAXATION·Subdivision Property Taxes

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.

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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.