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RSA 78-B:7 · False Statements

Title: V: TAXATION
Chapter: 78-B · TAX ON TRANSFER OF REAL PROPERTY
Status: current
Official source linked: Yes

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78-B:7 False Statements. – If any purchaser, grantee, assignee, transferee, seller, grantor, assignor or transferor who is a party to a transfer of real estate or an interest in real estate falsely states in writing upon any instrument to be recorded or upon the declaration of consideration required by RSA 78-B:10 that no tax is due, or attaches to the instrument indicia of tax paid that indicate a purchase price or consideration less than the actual price or consideration, he or she shall be subject to a civil penalty of 100 percent of the amount of additional taxes determined to be due, in lieu of the provisions of RSA 21-J:33. Source. 1967, 320:1. 1973, 528:29. 1981, 568:152, II. 1989, 197:6. 1990, 231:4. 1991, 163:28, eff. May 27, 1991. 2018, 171:3, eff. July 1, 2018.

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Source note

Source. 1967, 320:1. 1973, 528:29. 1981, 568:152, II. 1989, 197:6. 1990, 231:4. 1991, 163:28, eff. May 27, 1991. 2018, 171:3, eff. July 1, 2018.

Source history

1967, 320:1
1973, 528:29
1981, 568:152, II
1989, 197:6
1990, 231:4
1991, 163:28, eff. May 27, 1991
2018, 171:3, eff. July 1, 2018

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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
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