New Hampshire Revised Statutes 6:36 – Federal Tax Information Returns
Current as of: 2023 | Check for updates
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Terms Used In New Hampshire Revised Statutes 6:36
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- 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
- United States: shall include said district and territories. See New Hampshire Revised Statutes 21:4
Any information return for tax-exempt governmental obligations to be filed with the United States Internal Revenue Service, by or on behalf of the state or any state agency or department resulting from a lease entered into under N.H. Rev. Stat. § 6:35, shall first be submitted to the state treasurer for review and execution. This section shall not apply to any return filed for a state authority, political subdivision, or other separate body politic and corporate created by state law.