N.H. Rev. Stat. § 83-F:4
Current through the 2024 Legislative Session
The tax imposed by this chapter shall be assessed upon each utility owning or possessing utility property. If an owner of utility property has filed an election pursuant to RSA 83-F:5, II, the tax imposed by this chapter shall be assessed upon each person with an ownership interest in utility property, in the proportion that such person's ownership interest bears to the entirety of the ownership in the property.
RSA 83-F:4
1999, 17:35; 303:4, eff. July 16, 1999.