N.H. Admin. Code Tax, APPENDIX

Current through Register No. 45, November 7, 2024

Appendix - APPENDIX

Rule	Statute
Tax 100
(Specific sections implementing specific statutes are listed below.)	RSA 541-A:7
Tax 101.01	RSA 71-B:5
Tax 101.02	RSA 71-B:5
Tax 102.01	RSA 76:16, RSA 79-A:10
Tax 102.02	RSA 541-A:16, I(a)
Tax 102.03	RSA 71-B:7-a
Tax 102.04	RSA 71-B:5
Tax 102.05	RSA 541-A:16, I(a)
Tax 102.06	RSA 231:32
Tax 102.07	RSA 541-A:16, I(a)
Tax 102.08	RSA 71-B:14, RSA 498-A:15
Tax 102.09	RSA 71-B:14, RSA 498-A:15
Tax 102.10	RSA 498-A:2, II
Tax 102.11	RSA 498-A:2, III
Tax 102.12	RSA 21-J:28-b, VI, RSA 71-B:9, RSA 76:16-a, RSA 76:17-b, RSA 498-A:26-a and b
Tax 102.13	RSA 79-A:5, RSA 79-A:9, RSA 79-B:5
Tax 102.14	RSA 21-J:1
Tax 102.15	RSA 21-J:28-b, IV
Tax 102.16	RSA 498-A:5
Tax 102.17	RSA 541-A:16, I(a)
Tax 102.18	RSA 79-C, RSA 79-D, RSA 79-E, RSA 79-F, RSA 79-G
Tax 102.19	RSA 498-A
Tax 102.20	RSA 71-B:5, II
Tax 102.21	RSA 498-A
Tax 102.22	RSA 72-B:4, RSA 72-B:13
Tax 102.23	RSA 72, RSA 72:34-a
Tax 102.24	RSA 541-A:36
Tax 102.25	RSA 541-A:31, VI, RSA 541-A:33
Tax 102.26	RSA 21-J:28-b, VII, RSA 76:16-e, RSA 80:55, RSA 498-A:4, I and II
Tax 102.27	RSA 541-A:16, I(a)
Tax 102.28	RSA 541-A:16, I(a)
Tax 102.29	RSA 79-A:7, RSA 79-A:10
Tax 102.30	RSA 21:8
Tax 102.31	RSA 541-A:16, I(a)
Tax 102.32	RSA 21-J:14-b
Tax 102.33	RSA 541-A:16, I(a)
Tax 102.34	RSA 72:1-d, II, RSA 76:1-a, II and III
Tax 102.35	RSA 541-A:31
Tax 102.36	RSA 71-B:16, RSA 75:14, RSA 76, RSA 81:5
Tax 102.37	RSA 21-J:14-b
Tax 102.38	RSA 71-B:5, I; RSA 21-J:28-b, IV
Tax 102.39	RSA 76:16, RSA 76:16-a, RSA 74
Tax 102.40	RSA 79:8
Tax 103.01	RSA 21-J:3II, XI, RSA 21-J:28-b, IV, RSA 71-B, RSA 71-B:5, II, RSA 71-B:11, RSA 71-B:16,
Tax 103.02	RSA 71-B:15, RSA 498-A:16
Tax 104.01	RSA 91-A:4

Tax 201 (Specific sections implementing specific statutes are listed below.)	RSA 541-A:7, RSA 541-A:16, I(b)
Tax 201.01	RSA 541-A:30-a, RSA 541-A:31
Tax 201.02	RSA 541-A:36
Tax 201.03	RSA 21:8, RSA 21:35, RSA 21-J:28-b, VII, RSA 76:16-e, RSA 80:55, III,
Tax 201.04	RSA 541-A:16, I(b)
Tax 201.05	RSA 541-A:16, I(b)
Tax 201.06	RSA 541-A:16, I(b)
Tax 201.07	RSA 71-B:7-a, RSA 311:7
Tax 201.08	RSA 498-A:2, RSA 498-A:5
Tax 201.09	RSA 311
Tax 201.10	RSA 541-A:16, I(b)
Tax 201.11	RSA 541-A:16, I(b)
Tax 201.12	RSA 76:16
Tax 201.13	RSA 71-B:7-a, RSA 311
Tax 201.14	RSA 541-A:16, I(b)
Tax 201.15	RSA 541-A:16, I(b)
Tax 201.16	RSA 641:1, RSA 641:2, RSA 641:3
Tax 201.17	RSA 541-A:16, I(b)
Tax 201.18	RSA 71-B:5, RSA 491:8-a, RSA 641:1, RSA 641:2, RSA 641:3,
Tax 201.19	RSA 71-B:8
Tax 201.20	RSA 541-A:31, V(c)
Tax 201.21	RSA 541-A:16, I(b)
Tax 201.22	RSA 541-A:16, I(b)(2)
Tax 201.23	RSA 541-A:31, V
Tax 201.24	RSA 21-J:28-b, IV, RSA 71-B:11, RSA 76:16-a, RSA 76:17, RSA 79-A:9, VI
Tax 201.25	RSA 71-B:9, RSA 516, RSA 516:3
Tax 201.26	RSA 541-A:30-a, III(h)
Tax 201.27	RSA 71-B, RSA 541-A, RSA 541-A:32, RSA 541-A:32, III
Tax 201.28	RSA 541-A:16, I(b), RSA 541-A:31, RSA 541-32, III, RSA 71-B:7
Tax 201.29	RSA 71-B:7, RSA 91-A:4, RSA 498-A:20, RSA 541-A:31, RSA 541-A:31, VII
Tax 201.30	RSA 71-B:7, RSA 541-A:33, II
Tax 201.31	RSA 541-A:16, I(b)
Tax 201.32	RSA 71-B:7, RSA 541-A:33, II
Tax 201.33	RSA 541-A:16, I(b)
Tax 201.34	RSA 541-A:16, I(b)
Tax 201.35	RSA 541-A:16, I(b)
Tax 201.36	RSA 5:40
Tax 201.37	RSA 541:3, RSA 541:4, RSA 541:5, RSA 541:6
Tax 201.38	RSA 71-B:9
Tax 201.39	RSA 21-J:28-b, VI, RSA 71-B:9, RSA 76:17-b, RSA 498-A:26-a

Tax 202-216 (Specific sections implementing specific statutes are listed below.)	RSA 541-A:7, RSA 541-A:16, I(b)
Tax 202.01 - Tax 202.02	RSA 72:34-a, RSA 76:16, RSA 76:16-a, RSA 79:8, RSA 79-A, RSA 79-A:9, RSA 79-A:10, RSA 79-B, RSA 79-C, RSA 79-D, RSA 79-E
Tax 202.03	RSA 74:4, RSA 74:7-a, RSA 74:7-a, I, RSA 74:8
Tax 202.04	RSA 74:7-a
Tax 202.05	RSA 71-B:8
Tax 202.06	RSA 71-B:8, RSA 541-A:31
Tax 202.07	RSA 76:17-a, RSA 76:17-d
Tax 202.08	RSA 76:13, RSA 80:32, RSA 80:69
Tax 202.09	RSA 71-B:12, RSA 541:3, RSA 541:6
Tax 203.01	RSA 76
Tax 203.02	RSA 76:16, RSA 76:16-a
Tax 203.03	RSA 76:16-a
Tax 203.04	RSA 76:1-a, RSA 76:16, RSA 76:16-a
Tax 203.05	RSA 74, RSA 75:8, RSA 75:8, II, RSA 76:16, RSA 76:16-a, RSA 76:17-c
Tax 203.06	RSA 76:16-a, II
Tax 203.07	RSA 541-A:31, V, RSA 541-A:38
Tax 203.08	RSA 541-A:16, I(b)
Tax 203.09	RSA 541-A:30-a, III(d)
Tax 203.10	RSA 21-J:14-b, III(c)
Tax 204.01	RSA 72
Tax 204.02	RSA 72:33, RSA 74:1, RSA 74:2, RSA 74:7-a
Tax 204.03	RSA 72:34-a, RSA 74:17, II
Tax 204.04	RSA 541-A:16, I(b) and RSA 74:7-a
Tax 204.05	RSA 541-A:30-a, III(d)
Tax 205.01	RSA 541-A:16, I(b)
Tax 205.02	RSA 79-A:10
Tax 205.03	RSA 79-A:10
Tax 205.04	RSA 79-A:10
Tax 205.05	RSA 541-A:16, I(b), RSA 74:7-a
Tax 205.06	RSA 541-A:30-a, III(d)
Tax 206.01	RSA 79-A, RSA 79-B
Tax 206.02	RSA 79-A:9, RSA 79-B:5
Tax 206.03	RSA 79-A:9, RSA 79-B:5
Tax 206.04	RSA 79-A:9, II
Tax 206.05	RSA 541-A:30-a, III(d)
Tax 207.01	RSA 71-B:7-a
Tax 207.02	RSA 71-B:7-a, RSA 76:16, RSA 76:16-a, RSA 83-F
Tax 207.03	RSA 71-B:7-a
Tax 207.04	RSA 71-B:7-a, RSA 71-B:9
Tax 207.05	RSA 71-B:7-a
Tax 207.06	RSA 71-B:7-a
Tax 207.07	RSA 71-B:7-a
Tax 207.08	RSA 71-B:7-a
Tax 207.09	RSA 71-B:7-a
Tax 207.10	RSA 71-B:6, RSA 71-B:7-a
Tax 207.11	RSA 71-B:7-a, RSA 541-A:31
Tax 207.12	RSA 71-B:7-a, RSA 541-A:30-a, III(e)
Tax 207.13	RSA 71-B:7-a, RSA 541-A:31, V
Tax 207.14	RSA 71-B:7-a
Tax 207.15	RSA 71-B:7-a, RSA 71-B:12, RSA 541, RSA 541-A:30, I
Tax 208.01	RSA 71-B:16, RSA 79-A:12
Tax 208.02	RSA 71-B:9, RSA 71-B:16, I, RSA 79-A:12, I
Tax 208.03	RSA 71-B:16, I, RSA 79-A:12, I
Tax 208.04	RSA 71-B:16, IV, RSA 71-B:16-a
Tax 208.05	RSA 21-J:3, XXV, RSA 71-B:16, III, RSA 71-B:16, IV, RSA 71-B:16-a
Tax 208.06	RSA 71-B:16-a, RSA 71-B:17
Tax 208.07	RSA 79-A:12, IV
Tax 208.08	RSA 79-A:12, RSA 79-A:12, III, RSA 79-A:12, IV, RSA 79-A:13
Tax 208.09	RSA 71-B:16, RSA 79-A:12, I, RSA 510:10, RSA 510:12
Tax 208.10	RSA 71-B:16, IV, RSA 79-A:12, IV
Tax 209.01	RSA 21-J:9-a, V, RSA 21-J:14-g, RSA 21-J:28-b, IV, RSA 82:16-a, RSA 83-F:8, RSA 198:57
Tax 209.02	RSA 541-A:16, I(b), RSA 21-J:28-b, IV, RSA 21-J:9-a, V, RSA 83-F:8 and RSA 198:54
Tax 209.03	RSA 541-A:16, I(b), RSA 21-J:28-b, IV, RSA 21-J:9-a, V, RSA 83-F:8 and RSA 198:54
Tax 209.04	RSA 541-A:30-a, III(d)
Tax 210.01	RSA 498-A
Tax 210.02	RSA 498-A:5, RSA 510:13, RSA 510:14
Tax 210.03	RSA 498-A:5, III, RSA 498-A:7, II
Tax 210.04	RSA 498-A:9-a, RSA 498-A:9-b
Tax 210.05	RSA 498-A:4, RSA 498-A:11, RSA 498-A:11, III
Tax 210.06	RSA 498-A:25
Tax 210.07	RSA 541-A:16, I(b)(2)
Tax 210.08	RSA 71-B:7, RSA 498-A:16
Tax 210.09	RSA 541-A:31, V
Tax 210.10	RSA 498-A:20, RSA 541-A:31, VII
Tax 210.11	RSA 336:1, RSA 524:1-b
Tax 210.12	RSA 541-A:30-a, III(d)
Tax 210.13	RSA 71-B:9, RSA 498-A:26, RSA 498-A:26-a; RSA 498-A:27
Tax 211.01-Tax 211.02	RSA 71-B:5, II
Tax 211.03	RSA 71-B:5, II, RSA 541-A:16(2)(b)
Tax 211.04	RSA 541-A:30-a, III(d)
Tax 212.01	RSA 91-A, RSA 541-A:4
Tax 212.02	RSA 541-A:6, I, RSA 541-A:11, RSA 541-A:11, VII
Tax 212.03	RSA 541-A, RSA 541-A:6, I, RSA 541-A:11; RSA 541-A:11, VII
Tax 213.01	RSA 79:8
Tax 213.02	RSA 79:8
Tax 213.03	RSA 79:8, RSA 79:10, RSA 79:11
Tax 213.04	RSA 79:8
Tax 213.05	RSA 79:10, RSA 79:11
Tax 213.06	RSA 71-B:7, RSA 541-A:31, V(c)
Tax 213.07	RSA 79:1, III, RSA 541-A:30-a, III(d)
Tax 214.01	RSA 72-B:13
Tax 214.02	RSA 72-B:13
Tax 214.03	RSA 72-B:8, RSA 72-B:9, RSA 72-B:13
Tax 214.04	RSA 72-B:13
Tax 214.05	RSA 72-B:8, RSA 72-B:9
Tax 214.06	RSA 72-B:1, RSA 541-A:30-a, III(d)
Tax 215.01	RSA 79-C, RSA 79-D, RSA 79-E
Tax 215.02	RSA 79-C:5, RSA 79-D:5, RSA 79-E:4
Tax 215.03	RSA 79-C:5, RSA 79-D:5, RSA 79-E:4
Tax 215.04	RSA 21-J:11-a, II, RSA 71-B:5, V, RSA 71-B:16-a; RSA 21-J:11 and RSA 71-B:10
Tax 215.05	RSA 541-A:30-a, III(d)

Tax 216.01	RSA 75:14
Tax 216.02	RSA 75:11, RSA 75:14
Tax 216.03	RSA 75:11, RSA 75:14
Tax 216.04	RSA 75:11
Tax 216.05	RSA 541-A:30-a, III(d)
Tax 216.05	RSA 541-A:30-a, III(d)

Tax 300
(Specific sections implementing specific statutes are listed below.)	RSA 541-A:7, RSA 541-A:16, I(b)
Tax 301.01	RSA 71-B:8
Tax 301.02	RSA 31:94-a, RSA 76:1-a, RSA 76:15-a
Tax 301.03	RSA 21:35, RSA 76:13
Tax 301.04	RSA 76:13
Tax 301.05	RSA 21:35

Tax 400
(Specific sections implementing specific statutes are listed below.)	RSA 541-A:7, RSA 541-A:16, I(b)
Tax 401.01	RSA 72:23-a-k, RSA 72:23, III, RSA 72:23, IV, RSA 72:23, V, RSA 72:23, V-a, RSA 72:23, VI

Tax 500 (Specific sections implementing specific statutes are listed below.)	RSA 541-A:7, RSA 541-A:16, I(b)
Tax 501.01	RSA 21-J:14-g, II, RSA 21-J:28-b, RSA 71-B:5, II, RSA 71-B:9, RSA 71-B:16, I, RSA 71-B:16, IV, RSA 71-B:16, V, RSA 72-B:13, RSA 72:34-a, RSA 75:14, RSA 75:16, RSA 76:16-a, RSA 76:21, RSA 79-A:9, RSA 79-A:10, RSA 79-A:12; RSA 79-B, RSA 79-C:5, RSA 79-D:5, RSA 79-E:4, RSA 79-F, RSA 81:5, RSA 91-A:4, RSA 231:32, RSA 498-A:16-a
Tax 501.02	RSA 541-A:16, I(b)