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RSA 82:25-a · Amusement Railroads

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

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82:25-a Amusement Railroads. – The property of amusement railroads shall be appraised and taxed pursuant to the provisions of RSA 72, and shall not be subject to the provisions of this chapter. Source. 2001, 234:3, eff. Sept. 11, 2001.

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Source note

Source. 2001, 234:3, eff. Sept. 11, 2001.

Source history

2001, 234:3, eff. Sept. 11, 2001

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Bill relationships

2026 HB1546 reference · effective 2027-01-01
r 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; Definitions. Amen
2026 HB1546-FN reference · effective 2027-01-01
r 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; Definitions. Amen
2026 HB1629 amend · effective 2027-07-01
ture 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 Companies. Amend RSA
2026 HB1629-FN amend · effective 2027-07-01
ture 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 Companies. Amend RSA
2026 HB1708 reference · effective 2027-07-01
tion tax rate at a level sufficient to generate revenue of $346,000,000 when imposed on all persons and property taxable pursuant to RSA 76:8, except property subject to tax under RSA 82 and RSA 83-F. The education property tax rate shall be effective for the following fiscal year. The rate shall be set to the nearest 1/2 cent necessary to generate the revenue required in this section. II. For the f
2026 HB1708-FN reference · effective 2027-07-01
tion tax rate at a level sufficient to generate revenue of $346,000,000 when imposed on all persons and property taxable pursuant to RSA 76:8, except property subject to tax under RSA 82 and RSA 83-F. The education property tax rate shall be effective for the following fiscal year. The rate shall be set to the nearest 1/2 cent necessary to generate the revenue required in this section. II. For the f
2026 HB1787 reference
t a level sufficient to generate revenue of [$363,000,000] $378,000,000 when imposed on all persons and property taxable pursuant to RSA 76:8, except property subject to tax under RSA 82 and RSA 83-F. The education property tax rate shall be effective for the following fiscal year. The rate shall be set to the nearest 1/2 cent necessary to generate the revenue required in this section. This amount sh
2026 HB1787-FN reference
t a level sufficient to generate revenue of [$363,000,000] $378,000,000 when imposed on all persons and property taxable pursuant to RSA 76:8, except property subject to tax under RSA 82 and RSA 83-F. The education property tax rate shall be effective for the following fiscal year. The rate shall be set to the nearest 1/2 cent necessary to generate the revenue required in this section. This amount sh
2026 HB1800 reference · effective 2027-07-01
l property tax assessment, of [$363,000,000] $5 per $1,000 of valuation when imposed on all persons and property taxable pursuant to RSA 76:8, except property subject to tax under RSA 82 and RSA 83-F. The education property tax rate shall be effective for the following fiscal year. The rate shall be set to the nearest 1/2 cent necessary to generate the revenue required in this section. 2 Taxation;
2026 HB1800-FN reference · effective 2027-07-01
l property tax assessment, of [$363,000,000] $5 per $1,000 of valuation when imposed on all persons and property taxable pursuant to RSA 76:8, except property subject to tax under RSA 82 and RSA 83-F. The education property tax rate shall be effective for the following fiscal year. The rate shall be set to the nearest 1/2 cent necessary to generate the revenue required in this section. 2 Taxation;
2026 HB417 amend · effective 2025-07-01
Taxes; Public Utilities; Reference Removed. Amend RSA 72:12 to read as follows: 72:12 Public Utilities. All real estate of railroads and other public utility corporations and companies which is not taxed under RSA 82 [and 82-A] shall be appraised and taxed by the authorities of the town in which it is situated. 8 Sheriffs, Constables, and Police Officers; Enhanced 911 System; Funding; Fund Established; Reference Removed. A
2026 HB417-FN amend
l 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. Amend