New Hampshire Revised Statutes 12-N:1 – Prohibition on Certain Reciprocity Agreements With Other States
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The state of New Hampshire is prohibited from entering into or enforcing reciprocal agreements with other states to deny rights and privileges for nonpayment of taxes owed to another state; provided, that this prohibition shall not apply to the following multi-jurisdictional reciprocal agreements and related taxes and fees:
I. The international fuel tax agreement authorized pursuant to N.H. Rev. Stat. § 260:65-b.
II. The international registration plan authorized pursuant to N.H. Rev. Stat. § 260:73.
III. The Uniform Carrier Registration System as authorized by section 4305 of the federal Unified Carrier Registration Act of 2005, 49 U.S.C. § 14504a, as amended pursuant to N.H. Rev. Stat. § 21-P:4, XIV.
IV. The toll violation enforcement reciprocity agreement, adopted by memorandum of agreement between New Hampshire, Maine, and Massachusetts, and other agreements related to collection of toll revenue or related fees between New Hampshire and other states.
I. The international fuel tax agreement authorized pursuant to N.H. Rev. Stat. § 260:65-b.
Terms Used In New Hampshire Revised Statutes 12-N:1
- following: when used by way of reference to any section of these laws, shall mean the section next preceding or following that in which such reference is made, unless some other is expressly designated. See New Hampshire Revised Statutes 21:13
- state: when applied to different parts of the United States, may extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall include said district and territories. See New Hampshire Revised Statutes 21:4
II. The international registration plan authorized pursuant to N.H. Rev. Stat. § 260:73.
III. The Uniform Carrier Registration System as authorized by section 4305 of the federal Unified Carrier Registration Act of 2005, 49 U.S.C. § 14504a, as amended pursuant to N.H. Rev. Stat. § 21-P:4, XIV.
IV. The toll violation enforcement reciprocity agreement, adopted by memorandum of agreement between New Hampshire, Maine, and Massachusetts, and other agreements related to collection of toll revenue or related fees between New Hampshire and other states.