Form Cd-57 - Real Estate Transfer Tax Declaration Of Consideration - New Hampshire Department Of Revenue Administration

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FORM
NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
CD-57
REAL ESTATE TRANSFER TAX DECLARATION OF CONSIDERATION
Instructions
(RSA 78-B)
GENERAL INSTRUCTIONS
PAYMENT
The tax is paid at the Register of Deeds office for the county where the property is located.
OF THE TAX:
DO NOT send the tax payment with this Declaration.
The purchaser, grantee, assignee, or transferee must file the Declaration. A Declaration must be
WHO
filed for all transfers except:
MUST
(1)
Transfers involving only utility easements.
FILE:
(2)
Transfers exempted from the tax by RSA 78-B:2 except:
(a)
RSA 78-B:2 IX - noncontractual
(b)
RSA 78-B:2 XIV - transfers resulting from merger, consolidation, or other
tax-free reorganization as defined under US IRS Code of 1986, Sections
368, as amended.
(c)
RSA 78-B:2 XVII - transfers between entities having transferrable interests
where the form of organization changes and the owners and ownership
percentages of the transferor and transferee are identical.
NOTE: Declarations are required under circumstances shown in [2 (a), (b) and (c)] above.
The Declaration must be filed with the Department of Revenue Administration no later than 30
WHEN TO
days from the recording of the deed (or other instrument ) at the Register of Deeds office, or no
FILE:
later than 30 days form the date of the transfer, whichever is later.
The Declaration should be mailed to:
WHERE
TO
Department of Revenue Administration
FILE:
Documents Processing Division
45 Chenell Drive
PO Box 1324
Concord, NH 03302-1324
PENALTY:
Willful failure to file the Declaration is a misdemeanor and shall be subject to a penalty of 100% of
the amount of additional taxes determined to be due.
Specific questions relating to this form or the Real Estate Transfer Tax should be referred to:
QUESTIONS:
NH Department of Revenue Administration
Collection Division
45 Chenell Drive
Concord, NH 03301
Telephone: (603) 271-3701
TTY/TDD Relay Services for the deaf and speech impaired:
1-800-735-2964
CD-57
Instructions
Rev 12/98

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