RSA 78-B:6 · Recording

Source history

• 1967, 320:1, eff. Jan. 2, 1968
• 2018, 171:3, eff. July 1, 2018

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

• 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

• 2023 HB297 Signed By Governor reference

  12 and any monetary damages recovered pursuant to RSA 211:74, which shall be credited to the fish and game fund. (d) RSA 6:12, I, (b)(65), relative to 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. (e) RSA 6:12, I, (b)(135), relative to moneys deposited in the univers

• 2022 HB568 House reference

  ittee 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,] 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. 9 Education Tax Credit Scholarship Organizati

• 2022 HB608 House amend

  House of Representatives in General Court convened: 1 Application of Receipts; Excess Education Tax. 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 198:42-a, 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 Assessment; Commissioner's Warrant. Amend RSA 76:8, II