New Hampshire Revised Statutes 83-F:4 – Persons Liable
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Terms Used In New Hampshire Revised Statutes 83-F:4
- person: may extend and be applied to bodies corporate and politic as well as to individuals. See New Hampshire Revised Statutes 21:9
The tax imposed by this chapter shall be assessed upon each utility owning or possessing utility property. If an owner of utility property has filed an election pursuant to N.H. Rev. Stat. § 83-F:5, II, the tax imposed by this chapter shall be assessed upon each person with an ownership interest in utility property, in the proportion that such person’s ownership interest bears to the entirety of the ownership in the property.