Live Free or Die Legal
This website is not an official source of law. This website does not provide legal advice. For official legal materials, verify against the relevant court, legislature, agency, or other official source. Legal information may be incomplete, outdated, or incorrectly processed. Consult a qualified attorney for advice about a specific legal matter.

This RSA section is an unofficial mirror, is not legal advice, and may be incomplete, outdated, or incorrectly processed.

RSA 285:14 · Tax and Report

Title
XXIV: GAMES, AMUSEMENTS, AND ATHLETIC EXHIBITIONS
Chapter
285 · BOXING AND WRESTLING COMMISSION
Status
current
Official source linked
Yes
Official source Copy section link

285:14 Tax and Report. –

Copy link
I.

Any promoter who sponsors a professional fighting sports competition under this chapter shall, within 72 hours after the competition file with the office a written report. The report shall include the number of tickets sold, the amount of gross receipts and other facts as the commission may require.

Copy link
II.

The promoter also shall, at the same time, pay to the office of professional licensure and certification by certified check a tax of 5 percent of the gross receipts of paid admissions after deduction of any federal taxes. Payments made pursuant to this section shall be deposited into a dedicated fund, which shall lapse annually at the close of each fiscal year to the general fund. Source. 1981, 457:1. 2008, 261:7, eff. June 26, 2008. 2023, 79:288, eff. Sept. 1, 2023. 2025, 161:36, eff. Sept. 13, 2025.

Copy link

Source note

Source. 1981, 457:1. 2008, 261:7, eff. June 26, 2008. 2023, 79:288, eff. Sept. 1, 2023. 2025, 161:36, eff. Sept. 13, 2025.

Source history

  • 1981, 457:1
  • 2008, 261:7, eff. June 26, 2008
  • 2023, 79:288, eff. Sept. 1, 2023
  • 2025, 161:36, eff. Sept. 13, 2025

Related materials

Bill relationships

  • 2025 HB82 amend

    ional Licensure and Certification; Definitions; Establishment. Amend RSA 310:2, II by inserting after subparagraph (ccc) the following new subparagraphs: (ddd) Boxing and wrestling commission established under RSA 285. (eee) Professional bondsmen established under RSA 598-A. (fff) State board of auctioneers established under RSA 311-B. (ggg) Nurse agency registration established under RSA 326-M. (hhh) Doula and lactation sp

  • 2025 HB82 amend

    e distributed for charitable purposes to organizations which are exempt from federal taxation under section 501(c)(3) of the Internal Revenue Code. 161:36 Boxing and Wrestling Commission; Tax and Report. Amend RSA 285:14, I to read as follows: I. Any promoter who sponsors a professional fighting sports competition under this chapter shall, within 72 hours after the competition file with the [commission] office a written report