RSA 78-B:13 · Distribution of Funds

Source history

• 1999, 17:34, eff. April 29, 1999
• 2019, 346:250, eff. July 1, 2020
• 2025, 141:135, eff. July 1, 2025

Related materials

Bill relationships

• 2026 HB1546 Effective 2027-01-01 reference

  int committee on tax expenditure review under RSA 71-C:3; (b) Potential liabilities against the state's revenues, specifically: (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 (2) Credit carryovers from overpaid taxes. 12 Taxation; Business Enterprise Tax; Defin

• 2026 HB1546 Effective 2027-01-01 amend

  te 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 Certain Repor

• 2026 HB1629 Effective 2027-07-01 amend

  and Potential Liability Reports; Tax Expenditure and Potential Liability Report. 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 10 Taxation; Business Profits Tax; Election and Reporting for Qualified Investment Compa

• 2026 HB1629 Effective 2027-07-01 amend

  te 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 Certain Rep

• 2026 HB1707 Effective 2027-04-01 add

  perty taxes, fees, and interest owed on that property to any municipality, city, town, village, or unincorporated place. 2 New Section; Taxation; Tax on Transfer of Real Property; Transfer Tax Exemption. Amend RSA 78-B by inserting after section 13 the following new section: 78-B:14 Transfer Tax Exemption. I. There shall be a one-time exemption allowed against the entirety of the tax due under this chapter in any given tax y

• 2026 HB1707 Effective 2027-04-01 amend

  d on that property to any municipality, city, town, village, or unincorporated place. 2 New Section; Taxation; Tax on Transfer of Real Property; Transfer Tax Exemption. Amend RSA 78-B by inserting after section 13 the following new section: 78-B:14 Transfer Tax Exemption. I. There shall be a one-time exemption allowed against the entirety of the tax due under this chapter in any given tax yea

• 2026 HB417 Effective 2025-07-01 amend

  d 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; Reference

• 2026 HB417 House amend

  d 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; Reference Removed

• 2025 HB2 Signed By Governor repeal

  education trust fund established by RSA 198:39. Such estimates shall be certified on June 1, September 1, December 1, and March 1 of each year. 141:135 Tax on Transfer of Real Property; Distribution of Funds. RSA 78-B:13, I, is repealed and reenacted to read as follows: I. Tax revenue collected by RSA 78-B:1 shall be divided, with 39 percent of that total revenue deposited in the education trust fund established by RSA 198:39

• 2025 HB530 House amend

  state transfer tax to the affordable housing fund. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 Taxation; Tax on Transfer of Real Property; Distribution of Funds. Amend RSA 78-B:13, III to read as follows: III. Annually, on or before October 1, the commissioner shall direct the state treasurer to transfer the sum of $10,000,000 [$5,000,000] from revenue collected pursuant to the tax impo

• 2025 SB81 Senate amend

  propriation to the affordable housing fund. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 Real Estate Transfer Tax; Distribution of Funds; Affordable Housing Fund. Amend RSA 78-B:13, III to read as follows: III. Annually, on or before October 1, the commissioner shall direct the state treasurer to transfer the sum of $10,000,000 [$5,000,000] from revenue collected pursuant to the tax impo

• 2024 HB1401 House reference

  Silver Lake Park in the town of Hollis. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 Silver Lake Park; Title Transfer of State Owned Lots. Notwithstanding RSA 4:40, and RSA 78-B, the state shall transfer title of the land labeled on the town of Hollis tax map 30, lots 1 and 6, to the town of Hollis for consideration of $1. The transaction shall not be subject to the real estate transf