Section Rev 807.01 - Transfers(a) The tax on any transfer, sale, or grant subject to tax shall be due on the earlier of: (1) The date the instrument effecting such transfer, sale, or grant is recorded; or(2) The date 30 days after the date of the sale, grant, or transfer.(b) Any transfer, sale, or grant executed, acknowledged, and delivered and presented for recording at the county registry of deeds on or after the effective date of a change in the tax rate shall be subject to the tax rate in effect at the time the transfer was executed, acknowledged and delivered.(c) The burden of proof as to the date of delivery of the deed shall be the obligation of the purchaser.N.H. Admin. Code § Rev 807.01
#5300, eff 12-26-91; ss by #6691, eff 2-21-98, EXPIRED: 2-21-06
New. #8579, eff 3-8-06
Amended byVolume XXXIV Number 41, Filed October 9, 2014, Proposed by #10665, Effective 9/9/2014, Expires9/9/2024.