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RSA 78-A:13 · Appeals

Title
V: TAXATION
Chapter
78-A · TAX ON MEALS AND ROOMS
Status
repealed
Official source linked
Yes
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78-A:13 Appeals. –

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I.

[Repealed.]

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II.

Upon the filing of an appeal, the board of tax and land appeals or the court, as the case may be, shall issue a summons requiring the commissioner to file with the court a certified copy of the record in the proceeding together with such of the evidence introduced before or considered by the commissioner as may be specified by any party in interest as well as such other evidence, so introduced and considered, as the commissioner wishes to specify, together with the originals or copies of all exhibits introduced in evidence before the commissioner.

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III.

The board of tax and land appeals or the court shall take from the appellant a bond or recognizance to the state, with surety, to prosecute the appeal to completion and to comply with the orders and decrees of a court in the premises. The board or court may also require the appellant to provide a bond running to the state with surety in a sum fixed by the court conditioned upon the payment of taxes found to be due and to become due during the pendency of the appeal. Such appeals shall be preferred cases for hearing on the docket of the board or the court. The board or the court may grant such relief as may be just and equitable and may order the state treasurer to pay to the aggrieved person the amount of the relief granted with interest at the rate established under RSA 21-J:28. Upon all appeals which are denied, costs may be taxed against the appellant at the discretion of the board or the court; but the board or court may not tax costs against the state. Source. 1967, 213:1; 409:6. 1969, 287:23, 24. 1973, 544:14, VI. 1977, 574:4. 1983, 394:9. 1991, 163:43, XXII, eff. May 27, 1991. 2014, 204:3, eff. July 11, 2014.

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Source note

Source. 1967, 213:1; 409:6. 1969, 287:23, 24. 1973, 544:14, VI. 1977, 574:4. 1983, 394:9. 1991, 163:43, XXII, eff. May 27, 1991. 2014, 204:3, eff. July 11, 2014.

Source history

  • 1967, 213:1; 409:6
  • 1969, 287:23, 24
  • 1973, 544:14, VI
  • 1977, 574:4
  • 1983, 394:9
  • 1991, 163:43, XXII, eff. May 27, 1991
  • 2014, 204:3, eff. July 11, 2014

Related materials

Bill relationships

  • 2026 HB1068 amend

    upied any room in a hotel for at least 185 consecutive days] made an agreement to occupy any room in a hotel for more than 30 consecutive days. 2 New Section; Taxation. Amend RSA 78-A by inserting after section 26 the following new section: 78-A:27 Taxation on Certain Classifications of Occupants. I. A permanent residence shall be determined at the time an occupancy is initiated and shall not

  • 2026 HB1068-FN amend

    upied any room in a hotel for at least 185 consecutive days] made an agreement to occupy any room in a hotel for more than 30 consecutive days. 2 New Section; Taxation. Amend RSA 78-A by inserting after section 26 the following new section: 78-A:27 Taxation on Certain Classifications of Occupants. I. A permanent residence shall be determined at the time an occupancy is initiated and shall not

  • 2026 HB1474 amend · effective 2026-07-01

    rooms tax. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Sections; Meals and Rooms Municipal Revenue Fund Established. Amend RSA 78-A by inserting after section 26 the following new sections: 78-A:27 Meals and Rooms Municipal Revenue Fund Established. There is hereby established in the treasury the meals and rooms municipal revenue fund. Any money

  • 2026 HB1474-FN amend · effective 2026-07-01

    rooms tax. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Sections; Meals and Rooms Municipal Revenue Fund Established. Amend RSA 78-A by inserting after section 26 the following new sections: 78-A:27 Meals and Rooms Municipal Revenue Fund Established. There is hereby established in the treasury the meals and rooms municipal revenue fund. Any money

  • 2026 HB1546 amend · effective 2027-01-01

    1 The State and Its Government; State Treasurer; Application of Receipts. Amend RSA 6:12, I(b)(65) to read as follows: (65) Money received under [RSA 77-A,] RSA 77-E, RSA 78, RSA 78-A, RSA 78-B, RSA 83-F, RSA 284:44 and RSA 284:47, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39. 2 The State and Its Government; State Treasurer; Exemptions From Cer

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

    1 The State and Its Government; State Treasurer; Application of Receipts. Amend RSA 6:12, I(b)(65) to read as follows: (65) Money received under [RSA 77-A,] RSA 77-E, RSA 78, RSA 78-A, RSA 78-B, RSA 83-F, RSA 284:44 and RSA 284:47, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39. 2 The State and Its Government; State Treasurer; Exemptions From Cer

  • 2026 HB1629 amend · effective 2027-07-01

    1 The State and Its Government; State Treasurer; Application of Receipts. Amend RSA 6:12, I(b)(65) to read as follows: (65) Money received under RSA 77-A, [RSA 77-E,] RSA 78, RSA 78-A, RSA 78-B, RSA 83-F, RSA 284:44 and RSA 284:47, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39. 2 The State and Its Government; State Treasurer; Exemptions From C

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

    1 The State and Its Government; State Treasurer; Application of Receipts. Amend RSA 6:12, I(b)(65) to read as follows: (65) Money received under RSA 77-A, [RSA 77-E,] RSA 78, RSA 78-A, RSA 78-B, RSA 83-F, RSA 284:44 and RSA 284:47, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39. 2 The State and Its Government; State Treasurer; Exemptions From C

  • 2026 HB186 add

    the charge for a taxable meal, taxable cannabis, or taxable room shall not be taxed under this chapter if: 23 New Section; Tax on Meals, Rooms, and Cannabis; Exception to Tax; Therapeutic Cannabis Sales. Amend RSA 78-A by inserting after section 6-d the following new section: 78-A:6-e Exception to Tax; Therapeutic Cannabis Sales. I. Sales of cannabis, including sales of cannabis concentrate and cannabis products, from cannab

  • 2026 HB186-FN-A amend

    the guilty verdict, plea, placement in a diversionary program, or other entry of guilt. 15 Tax on Meals, Rooms, and Cannabis; Chapter Name Change. Amend the chapter heading of RSA 78-A to read as follows: TAX ON MEALS, [AND] ROOMS, AND CANNABIS 16 Tax on Meals, Rooms, and Cannabis; Title. Amend RSA 78-A:1 to read as follows: 78-A:1 Title. This chapter may be known and cited as the "Meals, [and]

  • 2026 HB417 amend · effective 2025-07-01

    A 84-C, and RSA 400-A. 6 Tax Expenditure and Potential Liability Reports; Reference Removed. Amend RSA 71-C:4, II(b)(1) to read as follows: (1) Other credits allowed under RSA 77-A, RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, RSA 78-B, RSA 82, [RSA 82-A,] RSA 83-E, RSA 84-A, RSA 84-C, and RSA 400-A against the business profits tax imposed by RSA 77-A; and 7 Persons and Property Liable to Taxation; Property Taxes; Public Utilities;

  • 2026 HB417-FN amend

    ntial Understatement Penalty; Reference Removed. Amend RSA 21-J:33-a, I to read as follows: I. If there is a substantial understatement of tax imposed under RSA 77-A, RSA 77-E, RSA 78-A, RSA 78-C, [RSA 82-A,] RSA 83-C, or RSA 84-A for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement. 5 Tax Expenditu