Section Rev 1905.05 - Cash Receipts A cash receipts journal shall contain the following information in chronological order:
(a) The date and amount of cash received from each taxpayer;(b) The amount of discounts allowed, if applicable;(c) The name of the taxpayer against whom the tax is assessed;(d) The name of the person tendering the payment or electronic reference to the record locator in the instance of an electronic payment;(e) The amount to be credited by type of tax and year of levy;(f) The amount of interest and costs collected before each tax sale or tax lien;(g) The amount of resident tax penalties collected before each tax sale or tax lien;(h) The amount of each tax sale or tax lien redemption made, with interest, costs, and expenses collected after sale or execution; and(i) The date and amount of each remittance made by the tax collector to the municipal treasurer.N.H. Admin. Code § Rev 1905.05
#5356, eff 3-16-92; amd by #6127, eff 11-23-95; ss by #6732, eff 4-18-98; ss by #8599, eff 4-6-06; ss by #10582, eff 5-2-14