N.H. Code Admin. R. Rev 809.05 – Form CD-57-HC-P Real Estate Transfer Tax Declaration of Consideration for Real Estate Holding Companies (Purchaser) and Form CD-57-HC-S, Real Estate Transfer Tax Declaration of Consideration for Real Estate Holding Companies (Seller)

(a) The purchaser, grantee, assignee, or transferee of interests in real estate holding companies shall complete and file a Form CD-57-HC-P and the seller, grantor, assignor, or transferor of interests in real estate holding companies shall complete and file a Form CD-57-HC-S, to report to the department the price or consideration paid for the interest in real estate, as required by RSA 78-B:10.
(b) Payment of the amount of the tax shall accompany the form.
(c) The form and payment shall be:
1. (1) Filed electronically through the Granite Tax Connect web portal located at www.revenue.nh.gov/gtc; or
2. (2) Mailed to:
  New Hampshire Department of Revenue Administration
  Taxpayer Services Division
  PO Box 637
  109 Pleasant Street
  Concord, NH 03302-0637
(d) For purposes of administering the tax laws of the state, as assigned by statute and pursuant to the federal social security act, 42 USC 405 (c)(2)(C)(i), taxpayers shall provide their taxpayer identification number or numbers on all tax returns and related documents.

Source. #8579, eff 3-8-06; ss by #10062, eff 12-24-11; ss by #10665, eff 9-9-14; ss by #13490, eff 11-15-22; ss by 14071, eff 9-10-24