New Hampshire Revised Statutes 83-F:1 – Definitions
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In this chapter:
I. “Commissioner” means the commissioner of the department of revenue administration.
II. “Department” means the department of revenue administration.
III. “Taxable period” means the period beginning April 1, and ending March 31 of the following year.
IV. “Utility” means any person, partnership, limited liability company, association, corporation, or other entity, their trustees or receivers appointed by any court, owning or possessing utility property, engaged in the generation, production, supply, distribution, transmission, or transportation of electric power or natural gas, crude petroleum and refined petroleum products or combinations thereof, water, or sewage.
V. “Utility property” means all real estate, buildings and structures, machinery, dynamos, apparatus, poles, wires, fixtures of all kinds and descriptions, and pipe lines located within New Hampshire employed in the generation, production, supply, distribution, transmission, or transportation of electric power or natural gas, crude petroleum and refined petroleum products or combinations thereof, water, or sewage subject to tax under N.H. Rev. Stat. § 72:6, 72:7 and 72:8, but not exempt under N.H. Rev. Stat. § 72:23; provided that no electric power fixtures which would otherwise be taxed under this chapter shall be taxed under this chapter if they are employed solely as an emergency source of electric power. “Utility property” shall not include:
(a) Water and air pollution control facilities exempt from local property taxation under N.H. Rev. Stat. § 72:12-a;
(b) Water and sewer companies exempt from regulation as public utilities by the public utilities commission under N.H. Rev. Stat. § 362:4;
(c) Any other property which is not subject to local property taxation;
(d) The electrical generation, production, storage, and supply equipment of an “eligible customer-generator” as defined in N.H. Rev. Stat. § 362-A:1-a, II-b, and of a “limited producer” as defined in N.H. Rev. Stat. § 362-A:1-a, III if selling under N.H. Rev. Stat. § 362-A:2-a, for facilities with a rated electricity production capacity of up to and including one megawatt;
(e) Property used for the retail distribution of fuel for personal, non-commercial use, use as a fuel in a motorized vehicle, home cooking, or heating; and
(f) That portion of a manufacturing establishment’s generation, production, supply, distribution, transmission, or transportation of electric power or natural gas, crude petroleum and refined petroleum products or combinations thereof, water, or sewage subject to tax under N.H. Rev. Stat. § 72:6, 72:7, and 72:8, but not exempt under N.H. Rev. Stat. § 72:23, that is expended, used, or consumed on-site primarily for the operation of the manufacturing establishment and that does not otherwise enter the stream of commerce.
I. “Commissioner” means the commissioner of the department of revenue administration.
Terms Used In New Hampshire Revised Statutes 83-F:1
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- 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
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- person: may extend and be applied to bodies corporate and politic as well as to individuals. See New Hampshire Revised Statutes 21:9
- real estate: shall include lands, tenements, and hereditaments, and all rights thereto and interests therein. See New Hampshire Revised Statutes 21:21
II. “Department” means the department of revenue administration.
III. “Taxable period” means the period beginning April 1, and ending March 31 of the following year.
IV. “Utility” means any person, partnership, limited liability company, association, corporation, or other entity, their trustees or receivers appointed by any court, owning or possessing utility property, engaged in the generation, production, supply, distribution, transmission, or transportation of electric power or natural gas, crude petroleum and refined petroleum products or combinations thereof, water, or sewage.
V. “Utility property” means all real estate, buildings and structures, machinery, dynamos, apparatus, poles, wires, fixtures of all kinds and descriptions, and pipe lines located within New Hampshire employed in the generation, production, supply, distribution, transmission, or transportation of electric power or natural gas, crude petroleum and refined petroleum products or combinations thereof, water, or sewage subject to tax under N.H. Rev. Stat. § 72:6, 72:7 and 72:8, but not exempt under N.H. Rev. Stat. § 72:23; provided that no electric power fixtures which would otherwise be taxed under this chapter shall be taxed under this chapter if they are employed solely as an emergency source of electric power. “Utility property” shall not include:
(a) Water and air pollution control facilities exempt from local property taxation under N.H. Rev. Stat. § 72:12-a;
(b) Water and sewer companies exempt from regulation as public utilities by the public utilities commission under N.H. Rev. Stat. § 362:4;
(c) Any other property which is not subject to local property taxation;
(d) The electrical generation, production, storage, and supply equipment of an “eligible customer-generator” as defined in N.H. Rev. Stat. § 362-A:1-a, II-b, and of a “limited producer” as defined in N.H. Rev. Stat. § 362-A:1-a, III if selling under N.H. Rev. Stat. § 362-A:2-a, for facilities with a rated electricity production capacity of up to and including one megawatt;
(e) Property used for the retail distribution of fuel for personal, non-commercial use, use as a fuel in a motorized vehicle, home cooking, or heating; and
(f) That portion of a manufacturing establishment’s generation, production, supply, distribution, transmission, or transportation of electric power or natural gas, crude petroleum and refined petroleum products or combinations thereof, water, or sewage subject to tax under N.H. Rev. Stat. § 72:6, 72:7, and 72:8, but not exempt under N.H. Rev. Stat. § 72:23, that is expended, used, or consumed on-site primarily for the operation of the manufacturing establishment and that does not otherwise enter the stream of commerce.