This RSA section is an unofficial LFoD copy, is not legal advice, and may be incomplete, outdated, or incorrectly processed.
RSA 78-B:9-a · Procedure for Assessment or Refund of Tax
78-B:9-a Procedure for Assessment or Refund of Tax. –
Copy linkPursuant to the power granted under RSA 78-B:9, the commissioner may assess and collect additional tax, penalties, or interest imposed under this chapter or RSA 21-J, or refund any overpayment of tax paid under this chapter.
Copy link(a) Upon completion of the assessment and collection of additional tax, the commissioner shall issue to the register of deeds of the county in which the real estate is located notice of the additional tax collected. Such notice shall indicate the following:
Copy linkAttach to the notice indicia reflecting the amount of the additional tax collected; and
Copy linkRecord the notice with the indicia of tax paid with no additional charge to the state.
Copy link(a) Upon completion of the refund of tax the commissioner shall issue to the register of deeds of the county in which the real estate is located notice of the refund of tax issued. Such notice shall indicate the following:
Copy linkAt the same time the notice of additional tax is forwarded to the register of deeds pursuant to paragraph II, the commissioner shall certify to the state treasurer the amount of 4 percent of the additional tax assessed and collected, such amount to be paid within one month of the certification to the register of deeds. The amount paid to the register of deeds hereunder shall constitute the total payment for services related to the affixing of indicia of tax paid and recording of the notice of additional taxes required by subparagraph II(b).
Copy linkOn or before the end of the month following the month in which the commissioner forwards a notice of refund pursuant to paragraph III, the register of deeds shall add to said month's remission of taxes collected required by RSA 78-B:4, II, the amount of 4 percent of the tax refunded. Source. 2005, 31:1, eff. July 9, 2005. 2018, 171:5, 6, eff. July 1, 2018.
Copy linkSource note
Source. 2005, 31:1, eff. July 9, 2005. 2018, 171:5, 6, eff. July 1, 2018.
Source history
- 2005, 31:1, eff. July 9, 2005
- 2018, 171:5, 6, eff. July 1, 2018
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