Revision: Jan. 18, 2024, 11:28 a.m.
Senate Ways and Means
January 18, 2024
2024-0185s
06/08
Amendment to SB 584-FN
Amend RSA 83-F:5, V(c) as inserted by section 3 of the bill by replacing it with the following:
(c) As of May 1 of each year the owners of property exempted from the definition of utility property under RSA 83-F:1, V(g) shall file a form, designated by the commissioner, that collects sufficient information identifying utility and non-utility property and maintain an inventory of assets that are and are not subject to the utility property tax. The form shall be signed by an authorized representative, subject to the pains and penalties of perjury. If by May 1 the taxpayer is unable to file the form required under this subparagraph, the taxpayer shall request an extension from the department. Such extension shall be valid only upon written confirmation from the department, and shall not exceed 30 days per request. No more than 2 extensions shall be granted in a given tax year.
Amend the bill by deleting section 5 and renumbering the original section 6 to read as 5.