This RSA section is an unofficial mirror, is not legal advice, and may be incomplete, outdated, or incorrectly processed.

RSA 282-A:80 · Definitions

282-A:80 Definitions. –

Copy link
I.

"Annual payroll" shall be the total amount of taxable wages under this chapter paid for employment during a calendar year.

Copy link
II.

"Average annual payroll" shall be the average of the employer's actually existing annual payrolls for the 3 immediately preceding consecutive calendar years prior to January 1 of the year in which the computation applies. Source. 1937, 178:1. 1939, 138:14-17. 1941, 103:24-30. RL 218:6. 1943, 178:1. 1945, 138:13, 16. 1947, 59:16. 1949, 251:2. 1951, 36:3, 4, 6; 142:1-6. 1953, 209:5, 6. RSA 282:6(D)(2). 1955, 7:3; 141:12-14. 1957, 118:7; 313:4. 1961, 88:17-23, 27-29. 1963, 194:6-8. 1965, 208:8, 9. 1967, 75:3; 400:6. 1969, 460:11-19. 1971, 156:24-29. 1981, 408:3, eff. Oct. 1, 1981; 416:11, eff. Aug. 22, 1981.

Copy link

Source note

Source. 1937, 178:1. 1939, 138:14-17. 1941, 103:24-30. RL 218:6. 1943, 178:1. 1945, 138:13, 16. 1947, 59:16. 1949, 251:2. 1951, 36:3, 4, 6; 142:1-6. 1953, 209:5, 6. RSA 282:6(D)(2). 1955, 7:3; 141:12-14. 1957, 118:7; 313:4. 1961, 88:17-23, 27-29. 1963, 194:6-8. 1965, 208:8, 9. 1967, 75:3; 400:6. 1969, 460:11-19. 1971, 156:24-29. 1981, 408:3, eff. Oct. 1, 1981; 416:11, eff. Aug. 22, 1981.

Source history

  • 1937, 178:1
  • 1939, 138:14-17
  • 1941, 103:24-30. RL 218:6
  • 1943, 178:1
  • 1945, 138:13, 16
  • 1947, 59:16
  • 1949, 251:2
  • 1951, 36:3, 4, 6; 142:1-6
  • 1953, 209:5, 6. RSA 282:6(D)(2)
  • 1955, 7:3; 141:12-14
  • 1957, 118:7; 313:4
  • 1961, 88:17-23, 27-29
  • 1963, 194:6-8
  • 1965, 208:8, 9
  • 1967, 75:3; 400:6
  • 1969, 460:11-19
  • 1971, 156:24-29
  • 1981, 408:3, eff. Oct. 1, 1981; 416:11, eff. Aug. 22, 1981

Related materials

Bill relationships

  • 2026 HB1245 reference

    ation. I. The following actions shall be excluded from consideration when determining a worker’s legal status as either an employee or an independent contractor under RSA 275, RSA 282-A, or any other state labor, tax, or benefits statute: (a) The offer of, or contribution to, a portable benefit account by a hiring party; (b) An independent contractor’s participation in or control over such a plan

  • 2026 HB1245-FN reference

    ation. I. The following actions shall be excluded from consideration when determining a worker’s legal status as either an employee or an independent contractor under RSA 275, RSA 282-A, or any other state labor, tax, or benefits statute: (a) The offer of, or contribution to, a portable benefit account by a hiring party; (b) An independent contractor’s participation in or control over such a plan

  • 2026 HB1546 amend · effective 2027-01-01

    t and necessary to support any request, claim, application, or other action by a client company seeking any such tax credit. This section shall not apply to the administration of RSA 282-A. 23 Corporations, Associations, and Proprietors of Common Lands; Dissolution; Effect of Dissolution. Amend RSA 293-A:14.05, (b) to read as follows: (b) Prior to making any distributions of its remaining propert

  • 2026 HB1546-FN amend · effective 2027-01-01

    t and necessary to support any request, claim, application, or other action by a client company seeking any such tax credit. This section shall not apply to the administration of RSA 282-A. 23 Corporations, Associations, and Proprietors of Common Lands; Dissolution; Effect of Dissolution. Amend RSA 293-A:14.05, (b) to read as follows: (b) Prior to making any distributions of its remaining propert

  • 2026 HB1629 amend · effective 2027-07-01

    nt and necessary to support any request, claim, application, or other action by a client company seeking any such tax credit. This section shall not apply to the administration of RSA 282-A. 18 Corporations, Associations, and Proprietors of Common Lands; Dissolution; Effect of Dissolution. Amend RSA 293-A:14.05, (b) to read as follows: (b) Prior to making any distributions of its remaining property a

  • 2026 HB1629-FN amend · effective 2027-07-01

    nt and necessary to support any request, claim, application, or other action by a client company seeking any such tax credit. This section shall not apply to the administration of RSA 282-A. 18 Corporations, Associations, and Proprietors of Common Lands; Dissolution; Effect of Dissolution. Amend RSA 293-A:14.05, (b) to read as follows: (b) Prior to making any distributions of its remaining property a

  • 2026 HB1761 add · effective 2027-01-01

    istrative appeal system for determinations of claims; appeals shall be filed within 90 days of notice of determination. II. The director may utilize procedures established under RSA 282-A, provided that employers shall not be parties to appeals under this section. III. Following the department's final determination on appeal, an aggrieved individual may seek judicial review in a court of competent juri

  • 2026 HB1761-FN add · effective 2027-01-01

    istrative appeal system for determinations of claims; appeals shall be filed within 90 days of notice of determination. II. The director may utilize procedures established under RSA 282-A, provided that employers shall not be parties to appeals under this section. III. Following the department's final determination on appeal, an aggrieved individual may seek judicial review in a court of competent juri

  • 2026 HB1825 reference · effective 2027-01-01

    rmine and enforce the lien. III. Nothing in this section shall be construed to create a lien in the absence of a written agreement, nor shall it apply to matters arising under RSA 282-A, or to any proceeding in which the method for determining attorneys’ fees is otherwise expressly governed by statute. 311:15 Attorney General Investigations. I. The attorney general may investigate any alleged vio

  • 2026 HB1825-FN-A reference · effective 2027-01-01

    rmine and enforce the lien. III. Nothing in this section shall be construed to create a lien in the absence of a written agreement, nor shall it apply to matters arising under RSA 282-A, or to any proceeding in which the method for determining attorneys’ fees is otherwise expressly governed by statute. 311:15 Attorney General Investigations. I. The attorney general may investigate any alleged vio

  • 2026 SB661 reference

    pensation and unemployment compensation programs, which are regulated by and which report to the department of labor and the department of employment security, under RSA 281-A and RSA 282-A, respectively, shall be exempt from the requirements of this section as long as their operations and reports conform to the laws and rules adopted by those departments. 5-B:4-a Authority of the Secretary of State; I

  • 2026 SB661-FN reference

    pensation and unemployment compensation programs, which are regulated by and which report to the department of labor and the department of employment security, under RSA 281-A and RSA 282-A, respectively, shall be exempt from the requirements of this section as long as their operations and reports conform to the laws and rules adopted by those departments. 5-B:4-a Authority of the Secretary of State; I