- (a) A utility receiving a pollution control exemption from the New Hampshire department of environmental services shall annually complete and file Form PA-20-E, “Utility Property Tax List of Pollution Control Exemptions,” together with Form PA-20, on or before May 1 or the date granted by one or two extensions.
- (b) Form PA-20-E shall be accompanied by the exemption determination letter from the New Hampshire department of environmental services for the applicable taxable period.
Source. (See Revision Note at chapter heading for Rev1400) #9841, eff 12-23-10; ss by #12706, eff 1-8-19