A utility shall be taxed under RSA 83-F, notwithstanding any payment in lieu of taxes agreement, except that any utility that has executed a payment in lieu of taxes agreement for a term authorized under former RSA 362-A:6 prior to April 1, 2006, the effective date of Chapter 294:5-9, Laws of 2006, shall not be subject to the tax.

Source. (See Revision Note at chapter heading for Rev1400) #9841, eff 12-23-10; ss by #12706, eff 1-8-19