N.H. Admin. Code § Rev 1502.01

Current through Register No. 1, January 2, 2025

Section Rev 1502.01 - Railroad Company Railroad Tax Reporting Requirements

(a) Every railroad company shall complete and file a Form PA-22, "Railroad Company Property Tax Information Update RSA 82", with the department on or before May 1 of each year.

(b) Form PA-22 shall be submitted with the following documents:

(1) The railroad company's annual fiscal or calendar year report of the year preceding the tax date of April 1; and

(2) A list of private rail car companies traveling over the railroad company's tracks located in New Hampshire during the preceding tax year, including:

a.The address of each private rail car company; and

b.The number of miles traveled by cars owned by each private rail car company.

(c) Form PA-22 shall contain the dated signature of an authorized individual of the railroad company to certify that the information provided in the form is correct and accurate to the best of the signatory's belief and knowledge and that the signatory is authorized to submit Form PA-22 on behalf of the railroad company.

N.H. Admin. Code § Rev 1502.01

#2823, eff 8-17-84, EXPIRED 8-17-90

New. #5334, eff 2-26-92; EXPIRED 2-26-98

New. #6731, eff 4-18-98, EXPIRES: 4-18-06; ss by #8652, eff 6-6-06

Amended byVolume XXXIV Number 37, Filed September 11, 2014, Proposed by #10662, Effective 8/27/2014, Expires8/27/2024 .