New Hampshire Revised Statutes
N.H. Rev. Stat. Ann. § 82:31 (2026)
Apportionment
✓ current as of May 2026
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82:31 Apportionment. –
The commissioner of revenue administration shall annually apportion all railroad taxes paid in each fiscal year for distribution in the following manner:
I. To the towns in which any railroad is located, 1/4 of the tax paid by the railroad corporation. Each town shall receive its share according to the fraction resulting when the trackage owned by the corporation and located in the town is compared to the total trackage owned by the corporation in the state.
II. To the special railroad fund established by RSA 228:68, 1/4 of the tax paid by the railroad corporation.
III. The remainder for the use of the state.
The commissioner of revenue administration shall annually apportion all railroad taxes paid in each fiscal year for distribution in the following manner:
I. To the towns in which any railroad is located, 1/4 of the tax paid by the railroad corporation. Each town shall receive its share according to the fraction resulting when the trackage owned by the corporation and located in the town is compared to the total trackage owned by the corporation in the state.
II. To the special railroad fund established by RSA 228:68, 1/4 of the tax paid by the railroad corporation.
III. The remainder for the use of the state.
Source. RS 39:5. CS 41:5. GS 57:7. GL 62:7. PS 64:13. 1909, 55:1. PL 69:33. RL 83:33. 1950, 5, part 8:22. RSA 82:31. 1973, 544:8. 1997, 208:10. 1999, 304:4, eff. July 1, 1999.
Notes of Decisions
Cited in 1
case, 1980–1980 · leading case: Trombly v. Blue Cross/Blue Shield, 423 A.2d 980 (N.H. 1980).
Trombly v. Blue Cross/Blue Shield, 423 A.2d 980 (N.H. 1980). “§ 82:31. Modification of the terms of the policy is governed by the rules applicable to contracts generally, 17 G.”
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