N.H. Admin. Code § Rev 803.07

Current through Register No. 1, January 2, 2025

Section Rev 803.07 - Leases

The tax imposed by RSA 78-B shall not apply to the transfer of a lease as defined by RSA 78-B:1-a, II-a where the term of the lease, including all renewals, is less than 99 years.

N.H. Admin. Code § Rev 803.07

Derived From Volume XXXVI Number 01, Filed January 7, 2016, Proposed by #11004, Effective 12/23/2015, Expires 12/23/2025.