A taxpayer acquiring utility property or assets shall notify the department in writing pursuant to RSA 83-F:5, VIII, no later than 30 days subsequent to the sale or transfer of the utility property or assets. Notice to the department shall include the name and address of the grantee, the date of the transfer, and all the terms of the transaction.

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