Hudson - Litchfield News November 12, 2010 - 7
Interest and Dividend Tax Rules
submitted by NH Department of Revenue Administration In response to questions that have been raised concerning the Department’s proposed Interest and Dividends Tax rules; specifically rule Rev. 902.07, the Department is issuing this statement:
In the Special Session of 2010, the Legislature amended who is taxable under the Interest and Dividends Tax with the intention of returning the statute to the way it had been prior to changes made in the 2009 Legislative Session. That language appears below and is identical to the language in RSA 77:3, I(b) as it existed prior to the 2009 legislative changes. Taxation of Interest and Dividends; Who Taxable. Amend RSA 77:3, I(b) to read as follows: (b) Partnerships, limited liability companies, associations, and trusts, the beneficial interest in which is not represented by transferable shares, whose gross interest and dividend income from all sources exceeds $2,400 during the taxable year, but not including a qualified investment company as defined in RSA 77- A:1, XXI, or a trust comprising a part of an employee benefit plan, as defined in the Employee Retirement Income Security Act of
1974, section 3.
As can be seen from this statutory language, limited liability companies, which are not represented by transferable share(s), are again taxpayers under RSA Chapter 77. This is exactly as they had been under RSA Chapter 77 from 1993 through the 2009 Legislative Session. The proposed Rev 902.07 reflects the status quo prior to the 2009 Legislative Session. While Rev 902.07, as it existed prior to 2009, included the term “LLC” in some sections, it did not in others. To be consistent, it should have been included in other sections as well because the authorizing statute required it. The current proposed rules correct this clerical oversight, but do not expand or otherwise change the intent or application of the rules, as they existed before 2009. The Department’s proposed rules treat all taxpayers similarly under the Interest and Dividends tax statute and are fully consistent with the Department’s statutory authority. The proposed rules have been posted on the Department’s
Website for the past month and were the subject of a public hearing last week. To date, the Department has received no substantive criticism of the rules.
Input Needed on Community Transportation in Nashua Region
submitted byNashua Regional Planning Commission The Nashua Regional Planning Commission (NRPC) is seeking input on the need for community transportation in the Nashua Region, which includes Amherst, Brookline, Hollis, Hudson, Litchfield, Lyndeborough, Mason, Merrimack, Milford, Mont Vernon, Nashua, Pelham, and Wilton. NRPC is interested in obtaining input from existing and future users of community transportation. Community transportation includes services that address all
transit needs of a community, including general and special populations, such as persons with disabilities and seniors. Services can include public transit, car pools, volunteer drivers, and other
NRPC has developed a Regional Community Transportation Needs Survey for citizens to share their opinions and input. The survey will be available online until December 15 at www. nashuarpc.org
. To obtain a hard copy via U.S. Mail, call 424- 2240, ext. 11 with your request and complete mailing address. Hard copies can be returned to the address found at the end of the survey. This survey is important because NRPC is working with Community Transportation stakeholders throughout the region to develop a more efficient transportation system. Your input and ideas will be important as we move forward with this effort.
Places to Go … People to See
November 19-21: America’s Hometown thanksgiving Celebration, Plymouth, MA. History comes to life as Pilgrims, Native Americans, soldiers, and pioneers stroll the waterfront. Plus concerts, parade, crafters’ pavilion, costumed reenactments and re-created village, storytelling, live music, kids’ activities, New England Food Festival, and South Shore Harvest Market. (508) 746-1818; usathanksgiving. org. November 20: Wethersfield Antiques Show, Wethersfield, CT. Quality works from 48 dealers are shown in room-like settings. Pitkin Community Center. (860) 529-7656; wethhist.org
. November 20: Wild Game Supper, Bradford, VT. Bradford Congregational Church serves up bear, moose, beaver, buffalo, pheasant, venison, wild boar, and rabbit, cooked in any number of ways, plus traditional sides and gingerbread with whipped cream. Reservations required. (802) 222-4480. November 20-21: Made in Maine Christmas Craft Show, Topsham, ME. The Society of Southern Maine Craftsmen presents a juried selection of traditional handcrafted art and original designs. Mt. Ararat High School. (207) 882-5078; societyofsouthernmainecraftsmen.org
. November 27: Tree Lighting and Lighted Holiday Boat Parade, Mystic, CT. Come to Mystic River Park for the tree lighting at 6 p.m. and stay for the procession of decorated vessels. (860) 572-9578; mysticchamber.org
. November 27: Lighting of the Nubble, York, ME. Enjoy cookies, hot chocolate, music, and Santa Claus at this countdown to the holiday event. Sohier Park near Cape Neddick Lighthouse. (207) 363-1040; parksanrec.yorkmaine.org/nubble%20/home.html
. November 27: A Trolley “Christmas Carol,” Salem, MA. This interactive performance reanimates Dickens’ timeless seasonal holiday classic aboard the Salem Trolley, B&H Enterprises’ popular streetcar-style tour bus. (978) 744-5469; salemtrolley.com
. November 30: Writers on a New England State, Portsmouth, NH. A presentation by Pulitzer Prize-winning historian Joseph J. Ellis, discussing his latest work, First Family: Abigail and John Adams. The Music Hall. (603) 436-2400; themusichall.org
. December 4: Shaker Christmas Fair, New Gloucester, ME. A traditional holiday fair, with gifts for all ages, including Shaker baked goods, herbs, oval boxes, and yarns. Sabbathday Lake Shaker Village. (207) 926-4597; www.shaker.lib.me.us
. December 4: ABBA Mania, Lowell, MA. ABBA’s timeless songs were written to be enjoyed live—two hours of uplifting, dance- inducing, and sometimes emotional songs, fully live with fantastic staging, lighting, and effects. The show recreates ABBA’s sound not only perfectly, but respectfully, too. Admission fee. 8 p.m. Lowell Memorial Auditorium. (978) 454-2299; www.lowellauditorium. com.
December 4: Old Fashioned Christmas Festival, Weston, VT. Enjoy sleigh rides, caroling, and other family-oriented activities at this town-wide holiday event. (802) 824-3669; (866) 216-8722; yourplaceinvermont.com
. December 4-5: New England Train Expo, Marlborough, MA. For many families, trains around the tree and Christmas garden displays are holiday traditions dating back generations. Families that attend this event will recapture much of that magic and nostalgia. There
Lemire- continued from front page
issues. “It allowed me to apply my degree and to get a broad look at some of the issues facing organizations in New Hampshire today.” Northwood has a three member Board of Selectmen, who meets on Tuesdays. It has a 12 member Budget Committee plus other assorted town officials, including a finance director, recreation director, road agent, town clerk, fire department, and police commission. The
town has the normal assortment of committees and commissions such as the Conservation Commission, Zoning Board of Adjustment, Planning Board as well as an Agricultural Committee. Northwood has its own Recycling/ Transfer Station as well.
After one week on the job, Lemire said that
he was already very involved and interested in learning more about the town.
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will be operating train layouts in all scales from the largest G-scale trains to the tiny N-gauge, all with life-like miniature scenery. Admission fee. 10 a.m.-5 p.m. Best Western Royal Plaza Trade Center, U.S. Route 20. (508) 528-8587; www.hubdiv.org
. December 5: Lewis Black, Lowell, MA. This comedian is one of the most prolific and popular performers working today. Lewis’ live performances provide a cathartic release of anger and disillusionment for his audience. Lewis yells so they don’t have to. He is the rare comic who can cause an audience to laugh themselves into incontinence while making compelling points about the absurdity of our world. Admission fee. 8 p.m. Lowell Memorial Auditorium. (978) 454-2299; www.lowellauditorium.com
. December 10: Vienna Boys Choir Holiday Celebration, Lowell, MA. The historic European vocal group presents a concert of seasonal music. Lowell Memorial Auditorium. (978) 454-2299; www.lowellauditorium.com
. December 10: Holiday Lantern Tour, Newport, RI. A softly lit stroll through the streets of this colonial seaport, including a visit to the circa-1697 Wanton-Lyman-Hazard House. (401) 841-8770; newporthistorytours.org
. December 11: Overture to Christmas, Chester, VT. Old-fashioned fun: sleigh rides, ice-skating, pancake breakfast, s’mores, and more. (866) 216-8722, (802) 228-5830; yourplaceinvermont.com
. December 11: Sara Evans Celebrates the Season Tour, Lowell, MA. Sara will ring in the holidays and give concert-goers everything they’ve come to love about her, with one set of music focused on songs of the season, while a second set will spotlight some of her biggest hits. Admission fee. 8 p.m. Lowell Memorial Auditorium. (978) 454-2299; www.lowellauditorium.com
. December 11-12: Pawtucket Winter Wonderland, Pawtucket, RI. Slater Memorial Park is transformed into a festive holiday season village with family activities, carousel rides, lighted and animated displays, and more. (401) 728-0500, ext. 251; pawtucketri.com
. January 21: Fiddler on the Roof, Lowell, MA. Based on the stories of Sholom Aleichem, this musical has been lauded by critics again and again, and won the hearts of people all around the world. A perennial hit since it first opened in 1964, Fiddler on the Roof has enjoyed critical acclaim for bringing to the stage a poignant story about the enduring bonds of the family. 8 p.m. Lowell Memorial Auditorium. (978) 454- 2299; www.lowellauditorium.com
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