Title 5 - TAXATION

Chapter 71 - [Repealed] THE TAX COMMISSION
Chapter 71-A - [Repealed] DEPARTMENT OF REVENUE ADMINISTRATION
Chapter 71-B - BOARD OF TAX AND LAND APPEALS (§§ 71-B:1 — 71-B:22)
Chapter 71-C - TAX EXPENDITURE AND POTENTIAL LIABILITY REPORTS (§§ 71-C:1 — 71-C:4)
Chapter 72 - PERSONS AND PROPERTY LIABLE TO TAXATION (§§ 72:1 — 72:87)
Chapter 72-A - BOAT FEE (§§ 72-A:1 — 72-A:10)
Chapter 72-B - EXCAVATION TAX (§§ 72-B:1 — 72-B:18)
Chapter 73 - PERSONS AND PROPERTY, WHERE AND TO WHOM TAXED (§§ 73:1 — 73:26)
Chapter 74 - ANNUAL INVENTORY OF POLLS AND TAXABLE PROPERTY (§§ 74:1 — 74:19)
Chapter 75 - APPRAISAL OF TAXABLE PROPERTY (§§ 75:1 — 75:19)
Chapter 76 - APPORTIONMENT, ASSESSMENT AND ABATEMENT OF TAXES (§§ 76:1 — 76:21)
Chapter 77 - [Repealed effective 1/1/2025] TAXATION OF INCOMES (§§ 77:1 — 77:38)
Chapter 77-A - BUSINESS PROFITS TAX (§§ 77-A:1 — 77-A:23-b)
Chapter 77-B - COMMUTERS INCOME TAX [REPEALED]
Chapter 77-C - MISCELLANEOUS TAX DIVISION [REPEALED]
Chapter 77-D - REAL AND PERSONAL PROPERTY APPRAISALS DIVISION [REPEALED]
Chapter 77-E - BUSINESS ENTERPRISE TAX (§§ 77-E:1 — 77-E:14)
Chapter 77-F - COMMISSION TO STUDY BUSINESS TAXES [REPEALED]
Chapter 77-G - EDUCATION TAX CREDIT (§§ 77-G:1 — 77-G:10)
Chapter 78 - TOBACCO TAX (§§ 78:1 — 78:27)
Chapter 78-A - TAX ON MEALS AND ROOMS (§§ 78-A:1 — 78-A:26)
Chapter 78-B - TAX ON TRANSFER OF REAL PROPERTY (§§ 78-B:1 — 78-B:13)
Chapter 78-C - REFINED PETROLEUM PRODUCTS TAX (§§ 78-C:1 — 78-C:12)
Chapter 78-D - PROTECTION OF PRIVATE CUSTOMER INFORMATION IN CONNECTION WITH RETAIL PURCHASE TRANSACTIONS (§§ 78-D:1 — 78-D:3)
Chapter 78-E - PROTECTION OF PRIVATE CUSTOMER INFORMATION AND RIGHTS OF NEW HAMPSHIRE REMOTE SELLERS IN CONNECTION WITH CERTAIN FOREIGN SALES AND USE TAXES (§§ 78-E:1 — 78-E:12)
Chapter 78-F - POSITION ON OUT-OF-STATE TAXATION OF REMOTE WORKER INCOME (§ 78-F:1)
Chapter 79 - FOREST CONSERVATION AND TAXATION (§§ 79:1 — 79:31)
Chapter 79-A - CURRENT USE TAXATION (§§ 79-A:1 — 79-A:26)
Chapter 79-B - CONSERVATION RESTRICTION (§§ 79-B:1 — 79-B:11)
Chapter 79-C - DISCRETIONARY EASEMENTS (§§ 79-C:1 — 79-C:15)
Chapter 79-D - DISCRETIONARY PRESERVATION EASEMENTS (§§ 79-D:1 — 79-D:14)
Chapter 79-E - COMMUNITY REVITALIZATION TAX RELIEF INCENTIVE (§§ 79-E:1 — 79-E:14)
Chapter 79-F - TAXATION OF FARM STRUCTURES AND LAND UNDER FARM STRUCTURES (§§ 79-F:1 — 79-F:12)
Chapter 79-G - TAXATION OF QUALIFYING HISTORIC BUILDINGS (§§ 79-G:1 — 79-G:8)
Chapter 79-H - TAXATION OF CERTAIN CHARTERED PUBLIC SCHOOL FACILITIES (§§ 79-H:1 — 79-H:8)
Chapter 80 - COLLECTION OF TAXES (§§ 80:1 — 80:91)
Chapter 81 - TAXES IN UNINCORPORATED TOWNS AND UNORGANIZED PLACES (§§ 81:1 — 81:5)
Chapter 82 - TAXATION OF RAILROADS (§§ 82:1 — 82:38)
Chapter 82-A - COMMUNICATIONS SERVICES TAX (§§ 82-A:1 — 82-A:17)
Chapter 83 - FRANCHISE TAX [REPEALED]
Chapter 83-A - FRANCHISE TAX [REPEALED]
Chapter 83-B - FRANCHISE TAX [REPEALED]
Chapter 83-C - FRANCHISE TAX [REPEALED]
Chapter 83-D - TAX ON NUCLEAR STATION PROPERTY [REPEALED]
Chapter 83-E - ELECTRICITY CONSUMPTION TAX [REPEALED]
Chapter 83-F - UTILITY PROPERTY TAX (§§ 83-F:1 — 83-F:9)
Chapter 84 - TAXATION OF BANKS [REPEALED]
Chapter 84-A - MEDICAID ENHANCEMENT TAX (§§ 84-A:1 — 84-A:15)
Chapter 84-B - SUPPLEMENTAL MEDICAID TAX [REPEALED]
Chapter 84-C - NURSING FACILITY QUALITY ASSESSMENT (§§ 84-C:1 — 84-C:11)
Chapter 84-D - ICF QUALITY ASSESSMENT [REPEALED]
Chapter 85 - EXTENTS (§§ 85:1 — 85:17)
Chapter 86 - TAXATION OF LEGACIES AND SUCCESSIONS [REPEALED]
Chapter 87 - TAXATION OF TRANSFERS OF CERTAIN ESTATES (§§ 87:1 — 87:37)
Chapter 88 - EQUITABLE APPORTIONMENT IN CERTAIN CASES OF ESTATE TAXES [REPEALED]
Chapter 88-A - UNIFORM ESTATE TAX APPORTIONMENT ACT (§§ 88-A:1 — 88-A:12)
Chapter 89 - TRANSFER TAX UPON THE PERSONAL PROPERTY OF NONRESIDENT DECEDENTS [REPEALED]
Chapter 90 - SETTLEMENT OF DISPUTES RESPECTING THE DOMICILE OF DECEDENTS FOR DEATH TAX PURPOSES (§§ 90:1 — 90:6)