{"data":{"id":"us-nh/rsa-80-1-a","jurisdiction":"us-nh","citation":"RSA 80:1-a","heading":"Prepayment of Resident Tax.","body":"Any town or city may authorize prepayment of the resident tax, and acceptance of the prepayment. In a town, the decision shall be by vote at a town meeting under a proper article in the warrant. In a city, the decision shall be by vote of the governing body. If authorized, any person liable for resident tax may pay the tax at any time from April 1 until he receives notice of the assessed resident tax. The collector shall receive the payment, issue a receipt, and credit the amount paid toward the resident tax later assessed for the year. Each month, the tax collector shall submit a list of all prepayments received to the assessing officials. Once adopted, authority to make and receive prepayments shall continue until rescinded by the same method used for adoption.","path":["Title V: TAXATION","Chapter 80: COLLECTION OF TAXES","Resident Taxes and Relocation of Buildings"],"source_url":"https://gc.nh.gov/rsa/html/V/80/80-1-a.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:44:30Z","sha256":"b31936723f7a2b98bc64948b02c13c541b8eedb15fefc821e182fdea2cebbf9b","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-80-1","next":"us-nh/rsa-80-2"},"notice":"GroundRules: Original legal text. Not legal advice."}