New Hampshire Revised Statutes 72-B:11 – Disposition of the Excavation Tax
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I. The excavation tax collected in the incorporated towns and cities under N.H. Rev. Stat. § 72-B:4 shall be paid by the tax collectors into their respective treasuries for the general use of the city or town.
II. The taxes assessed under N.H. Rev. Stat. § 72-B:4 in any unincorporated place shall be collected by the county commissioners of the county in which the place is located and paid by them to the county treasurer. The county commissioners shall have the same powers in collecting the taxes as provided under N.H. Rev. Stat. Chapter 80 and RSA 81. All taxes collected by the counties under N.H. Rev. Stat. § 72-B:4 shall be credited to the unincorporated place from which the excavation tax was collected and shall be used against the unincorporated place’s share for the county tax for the ensuing year.
II. The taxes assessed under N.H. Rev. Stat. § 72-B:4 in any unincorporated place shall be collected by the county commissioners of the county in which the place is located and paid by them to the county treasurer. The county commissioners shall have the same powers in collecting the taxes as provided under N.H. Rev. Stat. Chapter 80 and RSA 81. All taxes collected by the counties under N.H. Rev. Stat. § 72-B:4 shall be credited to the unincorporated place from which the excavation tax was collected and shall be used against the unincorporated place’s share for the county tax for the ensuing year.