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RSA 83-F:4 · Persons Liable

Title: V: TAXATION
Chapter: 83-F · UTILITY PROPERTY TAX
Status: current
Official source linked: Yes

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83-F:4 Persons Liable. – The tax imposed by this chapter shall be assessed upon each utility owning or possessing utility property. If an owner of utility property has filed an election pursuant to RSA 83-F:5, II, the tax imposed by this chapter shall be assessed upon each person with an ownership interest in utility property, in the proportion that such person's ownership interest bears to the entirety of the ownership in the property. Source. 1999, 17:35; 303:4, eff. July 16, 1999.

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Source note

Source. 1999, 17:35; 303:4, eff. July 16, 1999.

Source history

1999, 17:35; 303:4, eff. July 16, 1999

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