Section 83-F:1 Definitions. - New Hampshire Statutes

In this chapter:
   I. ""Commissioner'' means the commissioner of the department of revenue administration.
   II. ""Department'' means the department of revenue administration.
   III. ""Taxable period'' means the period beginning April 1, and ending March 31 of the following year.
   IV. ""Utility'' means any person, partnership, limited liability company, association, corporation, or other entity, their trustees or receivers appointed by any court, owning or possessing utility property, engaged in the generation, production, supply, distribution, transmission, or transportation of electric power or natural gas, crude petroleum and refined petroleum products or combinations thereof, water, or sewage.
   V. ""Utility property'' means all real estate, buildings and structures, machinery, dynamos, apparatus, poles, wires, fixtures of all kinds and descriptions, and pipe lines located within New Hampshire employed in the generation, production, supply, distribution, transmission, or transportation of electric power or natural gas, crude petroleum and refined petroleum products or combinations thereof, water, or sewage subject to tax under RSA 72:6, 72:7 and 72:8, but not exempt under RSA 72:23; provided that no electric power fixtures which would otherwise be taxed under this chapter shall be taxed under this chapter if they are employed solely as an emergency source of electric power. ""Utility property'' shall not include:
      (a) Water and air pollution control facilities exempt from local property taxation under RSA 72:12-a;
      (b) Water and sewer companies exempt from regulation as public utilities by the public utilities commission under RSA 362:4; and
      (c) Any other property which is not subject to local property taxation.

Source. 1999, 17:35; 303:3, eff. July 16, 1999.