N.H. Code Admin. R. Tax 202.06
Refund or Credit of Taxes
Effective Aug 2, 2023#5638, eff 9-1-93; amd by #6762, eff 7-1-98; amd by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07; ss by #9538 eff 9-8-09; ss by #10625-B, eff 6-26-14 (from Tax 202.07); ss by #13711-B, eff 8-2-23Board of Tax and Land Appeals
- (a) If taxes have been paid and an abatement ordered, the municipality shall, within 2 months of the clerk's date on the order, refund the abated taxes, plus interest at the rate set pursuant to RSA 76:17-a, from the date the taxes were paid to the date the refund is paid.
- (b) The abatement shall either be refunded pursuant to Tax 202.06(a) or, if there are any outstanding taxes, credited to the taxpayer pursuant to RSA 76:17-d.
Source. #5638, eff 9-1-93; amd by #6762, eff 7-1-98; amd by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07; ss by #9538 eff 9-8-09; ss by #10625-B, eff 6-26-14 (from Tax 202.07); ss by #13711-B, eff 8-2-23