Live Free or Die Legal
This website is not an official source of law. This website does not provide legal advice. For official legal materials, verify against the relevant court, legislature, agency, or other official source. Legal information may be incomplete, outdated, or incorrectly processed. Consult a qualified attorney for advice about a specific legal matter.

This RSA section is an unofficial mirror, is not legal advice, and may be incomplete, outdated, or incorrectly processed.

RSA 82:22 · Final Adjustment, Refund

Title
TAXATION
Chapter
82 · TAXATION OF RAILROADS
Status
current
Official source linked
Yes

Official source

82:22 Final Adjustment, Refund. –
If upon rehearing before the board of tax and land appeals or on appeal, the proceedings result in a decision for the reduction of the tax previously assessed, the board shall certify that fact to the state treasurer and the treasurer shall refund to the taxpayer the amount of any overpayment of the tax upon any funds not otherwise appropriated. And, if upon such rehearing or appeal it shall be found that the tax against such corporation or company was less than the same should have been, the difference between the amount assessed and the amount that should have been assessed shall forthwith be paid by the corporation or company as of the date of the decision.
Source. 1911, 169:20. PL 69:21. RL 83:21. 1950, 5, part 8:20. 1953, 107:3. RSA 82:22. 1973, 544:14, IX, eff. Sept. 1, 1985.

Source note

Source. 1911, 169:20. PL 69:21. RL 83:21. 1950, 5, part 8:20. 1953, 107:3. RSA 82:22. 1973, 544:14, IX, eff. Sept. 1, 1985.

Source history

  • 1911, 169:20. PL 69:21. RL 83:21
  • 1950, 5, part 8:20
  • 1953, 107:3. RSA 82:22
  • 1973, 544:14, IX, eff. Sept. 1, 1985

Related materials

Bills affecting or mentioning this RSA