82:1 Definitions
82:2 Rate
82:3 How Determined
82:6 Condition of Property
82:7 Evidence of Value
82:10 Information Filing and Penalties
82:10-a Reports of Stock Ownership
82:11 Railroad Trackage
82:12 Express and Other Lines
82:13 Other Corporations
82:14 Further Information
82:15-a Proportionality
82:16-a Appeals
82:17 Hearing
82:18 Appeal
82:20 Notice of Tax; Payments; Declaration of Estimated Tax
82:21 Appeal Not to Delay
82:22 Final Adjustment, Refund
82:23 Interest
82:24 Extents
82:24-a Taxation of Railroads
82:25 New Railroads
82:25-a Amusement Railroads
82:26 Street Railways
82:27 Petition
82:28 Hearing
82:29 Certificate
82:30 Finding, When Made
82:31 Apportionment
82:32 Directors’ Return
82:33 When Distributed
82:36 Report of Commissioner of Revenue Administration
82:37 Taxation of Certain Property
82:38 Exemption of Mount Washington Cog Railway
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Terms Used In New Hampshire Revised Statutes > Chapter 82 - Taxation of Railroads

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • company: as used in this chapter shall apply to any enterprise, whether corporation, partnership, limited liability company, proprietorship, association, business trust, real estate trust, or other form of organization. See New Hampshire Revised Statutes 82:1
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • express corporation or company: shall be construed to mean any corporation or company engaged in the business of transporting property as express over the lines of railroads. See New Hampshire Revised Statutes 82:1
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • following: when used by way of reference to any section of these laws, shall mean the section next preceding or following that in which such reference is made, unless some other is expressly designated. See New Hampshire Revised Statutes 21:13
  • governor and council: shall mean the governor with the advice and consent of the council. See New Hampshire Revised Statutes 21:31-a
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: may extend and be applied to bodies corporate and politic as well as to individuals. See New Hampshire Revised Statutes 21:9
  • petition: when used in connection with the equity jurisdiction of the superior court, and referring to a document filed with the court, shall mean complaint, and "petitioner" shall mean plaintiff. See New Hampshire Revised Statutes 21:51
  • real estate: shall include lands, tenements, and hereditaments, and all rights thereto and interests therein. See New Hampshire Revised Statutes 21:21
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • state: when applied to different parts of the United States, may extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall include said district and territories. See New Hampshire Revised Statutes 21:4