Statutes, codes, and regulations
New Hampshire Administrative Code
Title Rev - Department of Revenue AdministrationChapter Rev 1400 - UTILITY PROPERTY TAX (UPT)
Part Rev 1405 - ADMINISTRATION
Section Rev 1405.02 - Change of Ownership

N.H. Admin. Code § Rev 1405.02

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Current through Register No. 2, January 9, 2025
Section Rev 1405.02 - Change of Ownership

A taxpayer acquiring utility property or assets shall notify the department in writing pursuant to RSA 83-F:5, VIII, no later than 30 days subsequent to the sale or transfer of the utility property or assets. Notice to the department shall include the name and address of the grantee, the date of the transfer, and all the terms of the transaction.

N.H. Admin. Code § Rev 1405.02

(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.