CHAPTER Rev 1400 UTILITY PROPERTY TAX (UPT)
Statutory
Authority: RSA 21-J:13; 83-C:3,I; 83-C:5
REVISION NOTE:
Document #9841, effective 12-23-10, adopted Rev 1400
entitled “Utility Property Tax”, pursuant to RSA 83-F:7, III.
Rev 1400 had formerly contained rules relative to the
franchise tax and was originally adopted in Document #2267, effective 1-9-83,
pursuant to RSA 83-C
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