RSA 82:31 · Apportionment

Source history

• 1909, 55:1. PL 69:33. RL 83:33
• 1950, 5, part 8:22. RSA 82:31
• 1973, 544:8
• 1997, 208:10
• 1999, 304:4, eff. July 1, 1999
• RS 39:5. CS 41:5. GS 57:7. GL 62:7. PS 64:13

Related materials

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