1. (a) The department shall use Form PA-34 to verify the municipal assessment data.

2. (b) Every buyer, purchaser, grantee, assignee, or transferee shall file Form PA-34 with the department no later than 30 days from the following, whichever is later:

   1. (1) The recording date of the deed at the registry of deeds; or
   2. (2) The date of the transfer.

3. (c) The Form PA-34 shall be:

   1. (1) Filed electronically through the Granite Tax Connect web portal located at www.revenue.nh.gov/gtc; or

   2. (2) Mailed or delivered to:

      New Hampshire Department of Revenue Administration

      Equalization Bureau

      PO Box 1313

      109 Pleasant Street

      Concord, New Hampshire 03301-1313.

4. (d) A copy of completed Form PA-34 shall be filed with the municipality no later than 30 days from the following, whichever is later:

   1. (1) The recording date of the deed at the registry of deeds; or
   2. (2) The date of the transfer.

Source. #8258, eff 1-15-05; ss by #10277, eff 2-22-13; ss by #13488, eff 11-15-22