New Hampshire Statutes
§ 78-B:9 — Authority to Audit
I.The commissioner of the department of revenue administration shall have the power to audit all real estate transfers within this state for purposes of verifying and determining the existence of a sale, granting or transfer of real estate, and for purposes of verifying and determining the amount of the price or consideration paid for real estate transferred within this state.
II.If there is occasion to determine if there has been a sale, grant or transfer of real estate within this state, the commissioner shall look to the substance of the transaction or series of transactions to determine if a sale, grant or transfer of real estate has occurred.
III.If there is occasion to determine if the stated price or consideration is the actually paid or required to be paid price or consideration
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New Hampshire § 78-B:9 (Authority to Audit) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
1989, 197:8. 1990, 231:3. 1991, 163:43, XXVI, eff. May 27, 1991.
Nearby Sections
15
§ 78-B:1
Transfer Tax§ 78-B:1-a
Definitions§ 78-B:11
Taxpayer Records§ 78-B:13
Distribution of Funds§ 78-B:2
Exceptions§ 78-B:3
Evidence of Payment§ 78-B:4
Payment of Tax§ 78-B:5
Indicia of Tax Paid§ 78-B:6
Recording§ 78-B:7
False Statements§ 78-B:7-a
Interest§ 78-B:8
Administration