Section 79:31 Guidance on Yield Tax.
I. The department of revenue administration shall make available on its internet site the average stumpage value list referenced in RSA 79:1, III(b).
II. The department shall prepare for persons responsible for payment of the normal yield tax an information guide on how local assessing officials determine the tax assessment. The guide shall include, among other matters, the internet address of the stumpage value list prepared by the department, and the process for appealing an assessment. The department shall make the guide available to the public on its internet site and by any other cost-effective means.
III. The department shall include on the intent to cut form, prior to the signature line of the owner, language that makes reference to the internet address of the information guide and to a department phone number where information on the 10 percent normal yield tax can be obtained.
Source. 2003, 43:7, eff. May 6, 2003.