Statutes, codes, and regulations
New Hampshire Administrative Code
Title Rev - Department of Revenue AdministrationChapter Rev 1500 - RAILROAD AND PRIVATE RAIL CAR COMPANY TAXATION
Part Rev 1501 - DEFINITIONS
Section Rev 1501.22 - Total original cost in New Hampshire

N.H. Admin. Code § Rev 1501.22

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Current through Register No. 2, January 9, 2025
Section Rev 1501.22 - Total original cost in New Hampshire

"Total original cost in New Hampshire" means the accounting basis for cost of acquisition of property and all tangible and intangible railroad assets by its present owner, plus the cost of any additions and betterments made by such owner, located exclusively inside of New Hampshire whether or not such costs represent prudent investments.

N.H. Admin. Code § Rev 1501.22

Amended byVolume XXXIV Number 37, Filed September 11, 2014, Proposed by #10662, Effective 8/27/2014, Expires8/27/2024 .