New Hampshire Statutes

§ 83-F:4 — Persons Liable

New Hampshire § 83-F:4
JurisdictionNew Hampshire
Title VTAXATION
Ch. 83-FUTILITY PROPERTY TAX

This text of New Hampshire § 83-F:4 (Persons Liable) 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. § 83-F:4 (2026).

Text

The tax imposed by this chapter shall be assessed upon each utility owning or possessing utility property. If an owner of utility property has filed an election pursuant to RSA 83-F:5, II, the tax imposed by this chapter shall be assessed upon each person with an ownership interest in utility property, in the proportion that such person's ownership interest bears to the entirety of the ownership in the property.

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Legislative History

1999, 17:35; 303:4, eff. July 16, 1999.

Nearby Sections

9
§ 83-F:1
Definitions
§ 83-F:2
Tax Imposed
§ 83-F:5
Payment Forms
§ 83-F:6
Records
§ 83-F:8
Appeals
§ 83-F:9
§ 83-F:9
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Bluebook (online)
New Hampshire § 83-F:4, Counsel Stack Legal Research, https://law.counselstack.com/statute/nh/83-F/83-F%3A4.