Law

RSA 82 Taxation of Railroads

New Hampshire · 82 · statute

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Copy read on 2026-11-08 from the Internet Archive's copy of 2026-01-23, because the publisher's site refused Solon's reader. It is not the publisher's own copy. The archived copy it was read from

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Contents: 44 provisions
  1. 82:1 Definitions.
  2. 82:2 Rate.
  3. 82:3 How Determined.
  4. 82:4 Repealed by 2005, 93:4, I, eff. July 1, 2005.
  5. 82:4-a Repealed by 2010, 60:7, I, eff. July 1, 2010.
  6. 82:5 Repealed by 2010, 60:7, II, eff. July 1, 2010.
  7. 82:6 Condition of Property.
  8. 82:7 Evidence of Value.
  9. 82:8 Repealed by 2010, 60:7, III, eff. July 1, 2010.
  10. 82:9 Repealed by 2010, 60:7, IV, eff. July 1, 2010.
  11. 82:10 Information Filing and Penalties.
  12. 82:10-a Reports of Stock Ownership.
  13. 82:11 Railroad Trackage.
  14. 82:12 Express and Other Lines.
  15. 82:13 Other Corporations.
  16. 82:14 Further Information.
  17. 82:15 Repealed by 2010, 60:7, V, eff. July 1, 2010.
  18. 82:15-a Proportionality.
  19. 82:16 Repealed by 1983, 318:18, eff. June 30, 1983.
  20. 82:16-a Appeals.
  21. 82:17 Hearing.
  22. 82:18 Appeal.
  23. 82:19 Repealed by 2005, 93:4, II, eff. July 1, 2005.
  24. 82:20 Notice of Tax; Payments; Declaration of Estimated Tax.
  25. 82:21 Appeal Not to Delay.
  26. 82:22 Final Adjustment, Refund.
  27. 82:23 Interest.
  28. 82:24 Extents.
  29. 82:24-a Taxation of Railroads.
  30. 82:25 New Railroads.
  31. 82:25-a Amusement Railroads.
  32. 82:26 Street Railways.
  33. 82:27 Petition.
  34. 82:28 Hearing.
  35. 82:29 Certificate.
  36. 82:30 Finding, When Made.
  37. 82:31 Apportionment.
  38. 82:32 Directors' Return.
  39. 82:33 When Distributed.
  40. 82:34 Repealed by 1981, 224:2, eff. April 1, 1981.
  41. 82:35 Repealed by 1981, 224:3, eff. April 1, 1981.
  42. 82:36 Report of Commissioner of Revenue Administration.
  43. 82:37 Taxation of Certain Property.
  44. 82:38 Exemption of Mount Washington Cog Railway.

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44 provisions

82:35 Repealed by 1981, 224:3, eff. April 1, 1981.

Repealed by 1981, 224:3, eff. April 1, 1981.

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82:36 Report of Commissioner of Revenue Administration.

The commissioner of revenue administration shall incorporate in his report all facts as to the total market value of the stocks and bonds and other funded or floating debt of such corporation or company and the capitalized value ascertained as herein provided, all facts relative to the total trackage of such railroad or railway corporation or company, the total number of car-miles of each parlor, sleeping or dining car corporation or company, and the total length of lines of rail or water-routes of each express corporation or company, together with such other information as it may deem proper. Source. 1911, 169:21. PL 69:24. RL 83:24. RSA 82:36. 1973, 544:8. 1990, 9:6, eff. Mar. 31, 1990.

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82:37 Taxation of Certain Property.

The real estate of any railroad, railway, express, and parlor, sleeping or dining car corporation or company, or other corporations or companies, not railroad companies, owning any cars operated for profit on any railroad in this state, not used in its ordinary business, shall be appraised and taxed under RSA 72. Source. 1911, 169:24. PL 69:25. RL 83:25. RSA 82:37. 1990, 9:7, eff. Mar. 31, 1990.

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82:38 Exemption of Mount Washington Cog Railway.

The property of the Mount Washington Cog Railway shall be appraised and taxed pursuant to the provisions of RSA 72, and shall not be subject to the provisions of this chapter. Source. 1965, 251:1, eff. April 1, 1966.

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