{"data":{"id":"us-nh/rsa-79-3-b","jurisdiction":"us-nh","citation":"RSA 79:3-b","heading":"Waiver of Yield Tax by Municipality in Certain Cases.","body":"When timber harvesting is conducted on land owned by, and located in, a municipality, the municipality may waive the yield tax, but shall report the location, species, and volume of wood and timber cut to the commissioner of revenue administration, who shall send one copy of the report to the division of forests and lands of the department of natural and cultural resources.","path":["Title V: TAXATION","Chapter 79: FOREST CONSERVATION AND TAXATION"],"source_url":"https://gc.nh.gov/rsa/html/V/79/79-3-b.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:42:51Z","sha256":"caf4f91845d88c5f00f9f62f71e7b66f3609bdb6e4b65b7996185d64fd615711","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-79-3-a","next":"us-nh/rsa-79-4"},"notice":"GroundRules: Original legal text. Not legal advice."}