CHAPTER 93
SB 212 – FINAL VERSION
2005 SESSION
09/01
SENATE BILL 212
This bill changes assessment, collection, and appeals procedures for the railroad tax.
This bill was requested by the department of revenue administration.
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Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
05-0985
09/01
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Five
AN ACT relative to the railroad tax.
Be it Enacted by the Senate and House of Representatives in General Court convened:
93:1 New Section; Determination of Value. Amend RSA 82 by inserting after section 4 the following new section:
82:4-a Determination of Value. The commissioner shall determine the actual value of the property and estate of such corporations for the purposes of this chapter by appraising such property pursuant to the provisions of this chapter.
93:2 New Section; Appeals. Amend RSA 82 by inserting after section 16 the following new section:
82:16-a Appeals. Corporations or companies aggrieved by the determination by the commissioner relative to the tax assessed under this chapter may appeal such determination according to the procedures and subject to the time limits provided for other taxes administered by the department under RSA 21-J.
93:3 Notice of Tax; Payments. RSA 82:20, I is repealed and reenacted to read as follows:
I. Based on the determination of value specified in RSA 82:4-a and the rate specified in RSA 82:2, the commissioner shall assess the tax by issuing a notice to the taxpayer within 15 days of the commissioner’s determination. After credit for estimated taxes paid, such net taxes shall be paid to the department within 15 days after the date of such notice.
93:4 Repeal. The following are repealed:
I. RSA 82:4, relative to hearings.
II. RSA 82:19, relative to by state.
93:5 Effective Date. This act shall take effect July 1, 2005.
(Approved: June 7, 2005)
(Effective Date: July 1, 2005)