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RSA 78-B:9 · Authority to Audit

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

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78-B:9 Authority to Audit. –

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The commissioner of the department of revenue administration shall have the power to audit all real estate transfers within this state for purposes of verifying and determining the existence of a sale, granting or transfer of real estate, and for purposes of verifying and determining the amount of the price or consideration paid for real estate transferred within this state.

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II.

If there is occasion to determine if there has been a sale, grant or transfer of real estate within this state, the commissioner shall look to the substance of the transaction or series of transactions to determine if a sale, grant or transfer of real estate has occurred.

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III.

If there is occasion to determine if the stated price or consideration is the actually paid or required to be paid price or consideration, then the commissioner shall have the power, barring specific proof to the contrary, to determine the actual price or consideration by the fair market value of the real estate. IV, V. [Repealed.] Source. 1989, 197:8. 1990, 231:3. 1991, 163:43, XXVI, eff. May 27, 1991.

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Source note

Source. 1989, 197:8. 1990, 231:3. 1991, 163:43, XXVI, eff. May 27, 1991.

Source history

1989, 197:8
1990, 231:3
1991, 163:43, XXVI, eff. May 27, 1991

Related materials

Bill relationships

2026 HB1546 amend · effective 2027-01-01
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 HB1546-FN amend · effective 2027-01-01
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 amend · effective 2027-07-01
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 HB1629-FN amend · effective 2027-07-01
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 amend · effective 2027-04-01
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 HB1707-FN amend · effective 2027-04-01
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 amend · effective 2025-07-01
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-FN 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

Opinions and discipline decisions mentioning this RSA

2011-174, Say Pease IV, LLC & a. v. New Hampshire Department of Revenue Administration Supreme Court opinion · March 23, 2012
2009-850, First Berkshire Business Trust & a. v. Commissioner, New Hampshire Department of Revenue Administration & a. Supreme Court opinion · November 24, 2010