N.H. Admin. Code § Rev 809.04

Current through Register No. 45, November 7, 2024
Section Rev 809.04 - Form CD-57-P "Real Estate Transfer Tax Declaration of Consideration Real Estate Purchaser (Grantee)" and Form CD-57-S, Real Estate Transfer Tax Declaration of Consideration Real Estate Seller (Grantor)
(a) The purchaser, grantee, assignee, or transferee shall complete and file a Form CD-57-P and the seller, grantor, assignor, or transferor shall complete and file a Form CD-57-S to report to the department the price or consideration paid for the real estate as required by RSA 78-B:10, unless exempted under RSA 78-B:2.
(b) The form shall be:
(1) Filed electronically through the Granite Tax Connect web portal located at www.revenue.nh.gov/gtc; or
(2) Mailed to:

New Hampshire Department of Revenue Administration

Taxpayer Services Division

PO Box 3308

109 Pleasant Street

Concord, NH 03302-3308

(c) For purposes of administering the tax laws of the state, as assigned by statute and pursuant to the federal social security act, 42 USC 405 (c)(2)(C)(i), taxpayers shall provide their taxpayer identification number or numbers on all tax returns and related documents.

N.H. Admin. Code § Rev 809.04

#6691, eff 2-21-98, EXPIRED: 2-21-06

New. #8579, eff 3-8-06; ss by #10062, eff 12-24-11

Amended byVolume XXXIV Number 41, Filed October 9, 2014, Proposed by #10665, Effective 9/9/2014, Expires9/9/2024.
Amended by Volume XLII Number 49, Filed December 8, 2022, Proposed by #13490, Effective 11/15/2022, Expires 11/15/2032