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New Hampshire · Through 2025 regular legislative session, or December 2025

RSA 78-A:2: Administration; Rules; Questions of Law.

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Where this section sits in the code
  1. Title V: TAXATION
  2. Chapter 78-A: TAX ON MEALS AND ROOMS

I. [Repealed.]

II. The commissioner shall adopt rules, pursuant to RSA 541-A, after public hearing, relative to carrying out the intent and purpose of this chapter.

III. The commissioner may at any time, reserve, certify, and transfer to the supreme court for decision any question of law which arises in connection with the administration of this chapter.

Collected 2026-09-05T12:41:45Z. Source file · JSON

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