New Hampshire § 78-B:7 False Statements

New Hampshire Statutes

§ 78-B:7 — False Statements

New Hampshire § 78-B:7

Title VTAXATION

Ch. 78-BTAX ON TRANSFER OF REAL PROPERTY

This text of New Hampshire § 78-B:7 (False Statements) 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. § 78-B:7 (2026).

Text

If any purchaser, grantee, assignee, transferee, seller, grantor, assignor or transferor who is a party to a transfer of real estate or an interest in real estate falsely states in writing upon any instrument to be recorded or upon the declaration of consideration required by RSA 78-B:10 that no tax is due, or attaches to the instrument indicia of tax paid that indicate a purchase price or consideration less than the actual price or consideration, he or she shall be subject to a civil penalty of 100 percent of the amount of additional taxes determined to be due, in lieu of the provisions of RSA 21-J:33.

Free access — add to your briefcase to read the full text and ask questions with AI

If any purchaser, grantee, assignee, transferee, seller, grantor, assignor or transferor who is a party to a transfer of real estate or an interest in real estate falsely states in writing upon any instrument to be recorded or upon the declaration of consideration required by RSA 78-B:10 that no tax is due, or attaches to the instrument indicia of tax paid that indicate a purchase price or consideration less than the actual price or consideration, he or she shall be subject to a civil penalty of 100 percent of the amount of additional taxes determined to be due, in lieu of the provisions of RSA 21-J:33.