1. (a) The municipal assessing officials shall send to the commissioner their PA-9 annual certification of yield taxes assessed no later than June 15 for the operations that were required to file Form PA-8 with the municipality by May 15.
2. (b) The municipal assessing officials shall send to the commissioner their PA-9 annual certification of yield taxes assessed no later than September 15th for the operations that were required to file Form PA-8 with the municipality by August 15.

3. (c) The municipal assessing officials shall send the PA-9 certification of yield taxes assessed to the DRA by either:

   1. (1) Mail to:

      New Hampshire Department of Revenue Administration

      Municipal and Property Division

      P.O. Box 487

      Concord, NH 03302-0487;

   2. (2) Email at timber@dra.nh.gov; or
   3. (3) Fax at (603) 230-5947.

Source. #10664, eff 9-4-14; ss by #14026, eff 7-16-24