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RSA 374-A:5 · Taxation
374-A:5 Taxation. –
Copy linkAll electric power facilities, real and personal, situated within the state of any domestic electric utility other than a municipal utility, all such facilities of a municipal utility situated within the state but without its corporate limits, and all such facilities situated within the state of any foreign electric utility shall be subject to assessment and taxation as tangible property in the same manner and to the same extent as is provided by law with respect to such property of a corporation defined as a "public utility" in RSA 362:2.
Copy linkLegislative consent is hereby given to the application to any domestic electric utility which has acquired or has an interest in an electric power facility, real or personal, situated without the state, or which is acting without the state pursuant to authority granted in this chapter, of the laws of other states with respect to taxation, payments in lieu of taxes, and the assessment thereof. Source. 1975, 501:1, eff. June 24, 1975.
Copy linkSource note
Source. 1975, 501:1, eff. June 24, 1975.
Source history
- 1975, 501:1, eff. June 24, 1975
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applicable to rural electric cooperatives, without regard to whether a certificate of regulation or deregulation is on file with the public utilities commission. The provisions of RSA 374-A and the provisions of RSA 374-F:3, V(b) and (f) and RSA 374-F:7 shall be applicable to rural electric cooperatives for which a certificate of deregulation is on file with the public utilities commission to the same exte