New Hampshire § 78-B:8 Administration

New Hampshire Statutes

§ 78-B:8 — Administration

New Hampshire § 78-B:8

Title VTAXATION

Ch. 78-BTAX ON TRANSFER OF REAL PROPERTY

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Bluebook

N.H. Rev. Stat. Ann. § 78-B:8 (2026).

Text

I.This chapter shall be administered by the commissioner of revenue administration. The commissioner may adopt rules, pursuant to RSA 541-A, relative to the administration of this chapter. Rules adopted under this chapter may include written examples of taxable and nontaxable real estate transactions. The commissioner shall recommend the amount of bond for each register of deeds. The cost of such bond shall be paid by the state as an expense of administering this chapter. Each register of deeds, or county if the register of deeds is on a salary basis, shall be paid for his or her services 4 percent of the face value of the approved indicia of payment of the tax sold in his or her registry. Such payment for services shall be made prior to remitting all taxes collected, and shall be deducte

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I. This chapter shall be administered by the commissioner of revenue administration. The commissioner may adopt rules, pursuant to RSA 541-A, relative to the administration of this chapter. Rules adopted under this chapter may include written examples of taxable and nontaxable real estate transactions. The commissioner shall recommend the amount of bond for each register of deeds. The cost of such bond shall be paid by the state as an expense of administering this chapter. Each register of deeds, or county if the register of deeds is on a salary basis, shall be paid for his or her services 4 percent of the face value of the approved indicia of payment of the tax sold in his or her registry. Such payment for services shall be made prior to remitting all taxes collected, and shall be deducted from the remittance made in paragraph II. A sum sufficient to pay each register of deeds for his or her services pursuant to this section is hereby continually appropriated. The governor is authorized to draw a warrant for the payment thereof out of any funds in the treasury not otherwise appropriated.
II. Following payment for services in paragraph I, each register of deeds shall remit the taxes so collected, minus payment for his or her services, to the department monthly or more often. All funds received from the sale of approved indicia shall be credited to the department for administering this chapter and shall not lapse, but whenever the amount available exceeds $12,000, the excess shall be paid over to the state treasurer.
III. [Repealed.]

Legislative History

1967, 320:1. 1973, 544:11, XX. 1975, 439:11. 1981, 128:26. 1985, 158:1. 1988, 38:2. 1994, 158:7. 2007, 263:46, eff. July 1, 2008; 263:48, eff. July 1, 2018. 2014, 192:2, eff. Sept. 9, 2014. 2018, 171:4, eff. July 1, 2018.