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RSA 72:23-m · Applicability of Exemptions

Title
TAXATION
Chapter
72 · PERSONS AND PROPERTY LIABLE TO TAXATION
Status
current
Official source linked
Yes

Official source

72:23-m Applicability of Exemptions. –
The exemptions afforded by RSA 72:23 or 72:23-a through 72:23-k, as well as exemptions granted by other provisions of law, shall be construed to confer exemption only upon property which meets requirements of the statute under which the exemption is claimed. The burden of demonstrating the applicability of any exemption shall be upon the claimant.
Source. 1994, 378:4, eff. April 1, 1994.

Source note

Source. 1994, 378:4, eff. April 1, 1994.

Source history

  • 1994, 378:4, eff. April 1, 1994

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