N.H. Admin. Code § Rev 1403.01

Current through Register No. 39, September 26, 2024

Section Rev 1403.01 - Payment In Lieu of Taxes

A utility shall be taxed under RSA 83-F, notwithstanding any payment in lieu of taxes agreement, except that any utility that has executed a payment in lieu of taxes agreement for a term authorized under former RSA 362-A:6 prior to April 1, 2006, the effective date of Chapter 294:5-9, Laws of 2006, shall not be subject to the tax.

N.H. Admin. Code § Rev 1403.01

(See Revision Note at chapter heading for Rev1400) #9841, eff 12-23-10

Amended by Volume XXXIX Number 6, Filed February 7, 2019, Proposed by #12706, Effective 1/8/2019, Expires 1/8/2029.