New Hampshire § 82:31 Apportionment

New Hampshire Statutes

§ 82:31 — Apportionment

New Hampshire § 82:31

Title VTAXATION

Ch. 82TAXATION OF RAILROADS

SubdivisionDistribution of Railroad Taxes

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Bluebook

N.H. Rev. Stat. Ann. § 82:31 (2026).

Text

The commissioner of revenue administration shall annually apportion all railroad taxes paid in each fiscal year for distribution in the following manner:

I.To the towns in which any railroad is located, 1/4 of the tax paid by the railroad corporation. Each town shall receive its share according to the fraction resulting when the trackage owned by the corporation and located in the town is compared to the total trackage owned by the corporation in the state.

II.To the special railroad fund established by RSA 228:68, 1/4 of the tax paid by the railroad corporation.

III.The remainder for the use of the state.

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The commissioner of revenue administration shall annually apportion all railroad taxes paid in each fiscal year for distribution in the following manner:
I. To the towns in which any railroad is located, 1/4 of the tax paid by the railroad corporation. Each town shall receive its share according to the fraction resulting when the trackage owned by the corporation and located in the town is compared to the total trackage owned by the corporation in the state.
II. To the special railroad fund established by RSA 228:68, 1/4 of the tax paid by the railroad corporation.
III. The remainder for the use of the state.

Legislative History

RS 39:5. CS 41:5. GS 57:7. GL 62:7. PS 64:13. 1909, 55:1. PL 69:33. RL 83:33. 1950, 5, part 8:22. RSA 82:31. 1973, 544:8. 1997, 208:10. 1999, 304:4, eff. July 1, 1999.