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RSA 83-F:1 · Definitions

Title
V: TAXATION
Chapter
83-F · UTILITY PROPERTY TAX
Status
current
Official source linked
Yes
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83-F:1 Definitions. – In this chapter:

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I.

"Commissioner" means the commissioner of the department of revenue administration.

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II.

"Department" means the department of revenue administration.

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III.

"Taxable period" means the period beginning April 1, and ending March 31 of the following year.

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IV.

"Utility" means any person, partnership, limited liability company, association, corporation, or other entity, their trustees or receivers appointed by any court, owning or possessing utility property, engaged in the generation, production, supply, distribution, transmission, or transportation of electric power or natural gas, crude petroleum and refined petroleum products or combinations thereof, water, or sewage.

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V.

"Utility property" means all real estate, buildings and structures, machinery, dynamos, apparatus, poles, wires, fixtures of all kinds and descriptions, and pipe lines located within New Hampshire employed in the generation, production, supply, distribution, transmission, or transportation of electric power or natural gas, crude petroleum and refined petroleum products or combinations thereof, water, or sewage subject to tax under RSA 72:6, 72:7 and 72:8, but not exempt under RSA 72:23; provided that no electric power fixtures which would otherwise be taxed under this chapter shall be taxed under this chapter if they are employed solely as an emergency source of electric power. "Utility property" shall not include:

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(a)

Water and air pollution control facilities exempt from local property taxation under RSA 72:12-a;

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(b)

Water and sewer companies exempt from regulation as public utilities by the public utilities commission under RSA 362:4;

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(c)

Any other property which is not subject to local property taxation;

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(d)

The electrical generation, production, storage, and supply equipment of an "eligible customer-generator" as defined in RSA 362-A:1-a, II-b, and of a "limited producer" as defined in RSA 362-A:1-a, III if selling under RSA 362-A:2-a, for facilities with a rated electricity production capacity of up to and including one megawatt;

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(e)

Property used for the retail distribution of fuel for personal, non-commercial use, use as a fuel in a motorized vehicle, home cooking, or heating; and

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(f)

That portion of a manufacturing establishment's generation, production, supply, distribution, transmission, or transportation of electric power or natural gas, crude petroleum and refined petroleum products or combinations thereof, water, or sewage subject to tax under RSA 72:6, 72:7, and 72:8, but not exempt under RSA 72:23, that is expended, used, or consumed on-site primarily for the operation of the manufacturing establishment and that does not otherwise enter the stream of commerce. [Paragraph V(g) effective July 1, 2027.]

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(g)

Property used for the purposes of generating electricity, except such property owned by entities as defined in RSA 362:2, I that are engaged in the distribution or transmission of electricity. Source. 1999, 17:35; 303:3. 2011, 59:1, eff. July 1, 2011. 2021, 229:12, eff. Aug. 26, 2021. 2025, 206:2, eff. July 1, 2027.

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Source note

Source. 1999, 17:35; 303:3. 2011, 59:1, eff. July 1, 2011. 2021, 229:12, eff. Aug. 26, 2021. 2025, 206:2, eff. July 1, 2027.

Source history

  • 1999, 17:35; 303:3
  • 2011, 59:1, eff. July 1, 2011
  • 2021, 229:12, eff. Aug. 26, 2021
  • 2025, 206:2, eff. July 1, 2027

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