Section Tax 202.06 - Refund or Credit of Taxes(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.N.H. Admin. Code § Tax 202.06
#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)
Amended byVolume XXXIV Number 28, Filed July 10, 2014, Proposed by #10625-B, Effective 6/26/2014, Expires6/26/2024.Amended by Number 37, Filed September 14, 2023, Proposed by #13711-B, Effective 8/2/2023, Expires 8/2/2033.