N.H. Rev. Stat. § 72:36

Current through Chapter 381 of the 2024 Legislative Session

Section 72:36 - Interpretations; Rules

The commissioner of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to:

I. The commissioner's interpretation of RSA 72:28, 72:28-b, 72:28-c, 72:29, 72:29-a, 72:30, 72:31, 72:32, 72:33, 72:34, 72:34-a, 72:35, 72:36-a, 72:37, 72:37-a, 72:37-b, 72:38-a, 72:38-b, 72:39-a, 72:39-b, 72:41, 72:62, 72:66, 72:70; 72:85, and 72:87; and

II. The uniform observance and enforcement in the state of said sections.

RSA 72:36

Amended by 2021 , 200: II-5, eff. 10/9/2021.

Amended by 2019 , 327: 6, eff. 10/15/2019.

Amended by 2018 , 151: 7, eff. 1/1/2019.

Amended by 2016 , 217: 8, eff. 8/8/2016.

1949, 167:3. RSA 72:36. 1973, 544:8. 1981, 128:14. 1993, 73:8. 2003, 299 : 9 . 2007, 182 : 5 , eff. April 1, 2007. 2016, 217 : 8 , eff. Aug. 8, 2016. 2018, 151 : 7 , eff. Jan. 1, 2019. 2019, 327 : 6 , eff. Oct. 15, 2019. 2021, 200 : 2 , Pt. II, Sec. 5, eff. Oct. 9, 2021.