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2015 New Hampshire Revised Statutes
Title V - TAXATION
Chapter 83-F - UTILITY PROPERTY TAX
Section 83-F:4 - Persons Liable.

NH Rev Stat § 83-F:4 (2015) What's This?

    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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