reglab/housing_qa huggingface dataset:
NH Rev Stat § 21-J:35 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:35 - Setting of Tax Rates by Commissioner.

    21-J:35 Setting of Tax Rates by Commissioner. –||I. The commissioner of revenue administration shall compute and establish the tax rate of each town, city, or unincorporated place. Any assessments report issued by the commissioner pursuant to RSA 21-J:11-a shall not delay or otherwise affect the setting of the tax rate for that municipality.||II. To compute and establish the tax rates of towns, cities and unincorporated places under paragraph I, the commissioner shall examine the reports required under RSA 21-J:34 to ensure that:||(a) All appropriations have been made in a manner which is consistent with procedural requirements established by statute.||(b) No appropriations have been made which are prohibited by statute.||(c) All revenues have been estimated accurately and in a manner which is not prohibited by statute.||(d) All calculations are correct.||III. If the commissioner finds that appropriations were made in a manner which is inconsistent with statute he shall delete the appropriation or that portion in question.||IV. If the commissioner finds that the estimated revenues included are inaccurate or inappropriate he shall adjust the estimates in question.||V. The commissioner shall notify in writing the governing body of each city or town of the rate he has established. This notification shall include a detailed explanation of all changes made in the appropriations or revenue estimates submitted by the municipality or district in question.||VI. Any town, city, or unincorporated place which is dissatisfied with the tax rate set under this section may, within 10 days of notification, request an oral hearing on this matter before the commissioner of revenue administration. If such a request is made, the commissioner shall promptly schedule and conduct a hearing pursuant to rules he shall adopt under RSA 541-A. After hearing, the decision of the commissioner shall be final.||VII. On or before October 1 of each year, the following state agencies shall provide the department of revenue administration estimates of local aid to be distributed to municipalities and school districts in the current fiscal year for the following local aid programs:||(a) State treasury: meals and rooms distribution pursuant to RSA 78-A:26.||(b) Department of transportation: highway construction aid pursuant to RSA 235:23.||(c) Department of environmental services: water pollution control grants pursuant to RSA 486, water filtration grants pursuant to RSA 486-A, and landfill closure grants pursuant to RSA 149-M:43.||(d) Department of education: federal forest land aid pursuant to RSA 227-H:20 through RSA 227-H:22, state aid for an adequate education pursuant to RSA 198:40-a, school building aid pursuant to RSA 198:15-a, and special education aid pursuant to RSA 186-C:18.|||Source. 1987, 285:4. 2001, 158:57. 2003, 307:9, eff. July 1, 2003. 2014, 76:1, eff. July 26, 2014. 2017, 156:101, eff. July 1, 2017.|
NH Rev Stat § 21-J:36 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:36 - Repealed by 2007, 182:7, I, eff. April 1, 2007.

    21-J:36 Repealed by 2007, 182:7, I, eff. April 1, 2007. –|
NH Rev Stat § 21-J:37 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:37 - Service Exemptions Added to Appropriations.

    21-J:37 Service Exemptions Added to Appropriations. –||Selectmen and assessors shall total the amount to be credited to veterans upon their tax bills, when the same has been determined, and add the same to the total amount of appropriations voted by the town or city as certified to the commissioner of revenue administration under RSA 21-J:34, for the purpose of computing the tax rate.|||Source. 1987, 285:4, eff. July 1, 1987.|
NH Rev Stat § 21-J:38 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:38 - Transferee Liability.

    21-J:38 Transferee Liability. –||The liability, at law or in equity, of a transferee of property of a taxpayer for any tax administered by the department and any addition to tax, penalty or interest with respect to such tax, shall be assessed, paid and collected in the same manner and subject to the same provisions and limitations as in the case of the tax to which the liability relates, except as otherwise provided in this chapter. Transferee liability shall arise in cases in which the transfer is without adequate consideration, would render the transferor insolvent, or would render the transferor without sufficient property in New Hampshire to cover the amount of his tax liability. The term "transferee" includes, but is not limited to, donee, heir, legatee, devisee and distributee. If any person is deceased, the period of limitation for assessment against such person shall be the period that would be in effect had death not occurred.|||Source. 1991, 163:11, eff. May 27, 1991.|
NH Rev Stat § 21-J:38-a (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:38-a - Sham Transactions May Be Disallowed.

    21-J:38-a Sham Transactions May Be Disallowed. –||I. The commissioner may disallow any sham transaction in ascertaining any taxpayer's tax liability. With respect to transactions between members of a controlled group, the taxpayer shall bear the burden of establishing by a preponderance of the evidence that a transaction or a series of transactions between the taxpayer and one or more members of the controlled group was not a sham transaction. For all other taxpayers, the commissioner shall bear the burden of establishing by a preponderance of the evidence that a transaction or series of transactions was a sham transaction.||II. In administering any tax, the commissioner may apply the doctrines of economic reality, substance over form, and step transaction.||III. If the commissioner disallows a sham transaction under paragraph I, the applicable limitation period for assessing the tax, together with applicable penalties, charges, and interest, shall be extended for a period equal to the applicable limitation period. Nothing in this paragraph shall be construed as extending an applicable limitation period for claiming any refund of a tax.||IV. The commissioner may adopt rules under RSA 541-A that are necessary to administer this section, including rules establishing criteria for identifying sham transactions.||V. In this section:||(a) "Controlled group" means 2 or more person related in such a way that one person directly or indirectly owns or controls the business operation of another member of the group.||(b) "Sham transaction" means a transaction or series of transactions without economic substance because there is no business purpose or expectation of profit other than obtaining tax benefits.||(c) "Tax" includes any tax administered by the commissioner.||(d) "Taxpayer" includes any person or entity subject to a tax.|||Source. 2005, 177:139, eff. July 1, 2005.|
NH Rev Stat § 21-J:40 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:40 - Taxpayer Information Statements.

    21-J:40 Taxpayer Information Statements. –||I. The commissioner shall prepare taxpayer information statements which set forth in simple, nontechnical terms:||(a) The rights of a taxpayer and the obligations of the department during an audit.||(b) The procedures by which a taxpayer may appeal any adverse decision of the department, including administrative and judicial appeals.||(c) The procedures for filing and processing refund claims.||(d) The procedures which the department may use in enforcing the revenue provisions of the laws of the state.||II. The statements prepared in accordance with paragraph I shall be distributed by the department to a taxpayer:||(a) When the taxpayer is first contacted by the department for an examination of the taxpayer's records; for an assessment of taxes, penalties or interest; or for a demand for payment of taxes, penalties or interest;||(b) When requested by a taxpayer; or||(c) Any time the department deems it necessary.|||Source. 1991, 163:11, eff. May 27, 1991.|
NH Rev Stat § 21-J:41 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:41 - Taxpayer Communications With Department.

    21-J:41 Taxpayer Communications With Department. –||I. In any communication with the department, the taxpayer shall have the following rights:||(a) The right to make an audio recording of any meeting relating to the determination or collection of any tax with the department representative, using the taxpayer's own equipment, and at the taxpayer's own expense.||(b) If the department makes an audio recording of the meeting, the right to request a copy of the recording. The taxpayer shall reimburse the department the reasonable costs of the copy.||(c) The right to contact and consult with an attorney, certified public accountant, public accountant, or any other person authorized to represent a taxpayer at any meeting with the department, if the taxpayer clearly states to the department representative at any time during any meeting, that the taxpayer wishes to consult with the person.||(d) The right to be represented by any attorney, certified public accountant, public accountant, or any other person authorized to represent the taxpayer before the department who is not disbarred or suspended from practice.||(e) The right not to be present if represented at the meeting, unless subpoenaed by the department.||(f) The right to an explanation, in any initial notice or other initial communication of a deficiency, delinquency or other writing that is communicating an underpayment of tax, of the basis for the underpayment, interest, and penalties.||II. Such rights in paragraph I shall include, but not be limited to, audits, conferences, interviews and hearings.||III. Such rights may be waived by the taxpayer.|||Source. 1991, 163:11, eff. May 27, 1991.|
NH Rev Stat § 21-J:42 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:42 - Abatement of Penalty or Addition to Tax Due to Erroneous Written Advice by Department.

    21-J:42 Abatement of Penalty or Addition to Tax Due to Erroneous Written Advice by Department. –||The commissioner shall abate any penalty or addition to tax attributable to erroneous advice furnished to the taxpayer in writing by a representative of the department acting in such representative's official capacity. The provision shall apply only if:||I. The written advice was reasonably relied upon by the taxpayer and was in response to a specific written request of the taxpayer; and||II. The portion of the penalty or addition to tax did not result from a failure by the taxpayer to provide adequate or accurate information.|||Source. 1991, 163:11, eff. May 27, 1991.|
NH Rev Stat § 21-J:43 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:43 - Authority to Enter Into Written Installment Payment Agreements.

    21-J:43 Authority to Enter Into Written Installment Payment Agreements. –||The department may enter into written installment payment agreements if it determines that the agreement facilitates collection of delinquent taxes, penalties, and interest owed. The department may modify or terminate an installment payment agreement if it determines that the financial condition of the taxpayer has sufficiently changed or that the taxpayer has not complied with the terms of the installment agreement. The department shall give written notice to the taxpayer at least 30 days before the action terminating or modifying the installment payment agreement.|||Source. 1991, 163:11. 2009, 144:270, eff. July 1, 2009. 2014, 78:3, eff. May 27, 2014.|
NH Rev Stat § 21-J:43-a (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:43-a - Credit or Debit Card Payment.

    21-J:43-a Credit or Debit Card Payment. –||The commissioner of the department of revenue administration and any authorized employee or agent of the commissioner may accept credit cards or debit cards for the online payment of any of the taxes, penalties, interest, or fees administered by the commissioner or collected by the department. The amount of any service charge required to be paid by the taxpayer to the credit card or debit card service provider to cover the provider's cost of this service shall be determined by the department through a competitive bid process, and the service provider shall add this charge to the amount due, in addition to any tax, penalties, and interest payable. The department, at the time of billing, shall disclose the amount of the service charge to the taxpayer. The commissioner shall adopt rules, pursuant to RSA 541-A, as necessary for the administration of such electronic transactions.|||Source. 2011, 180:1, eff. Aug. 13, 2011.|
NH Rev Stat § 21-J:44 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:44 - Taxpayer Remedy for Department Failure to Comply With Subdivision.

    21-J:44 Taxpayer Remedy for Department Failure to Comply With Subdivision. –||I. The negligent or intentional failure of the department to comply with any of the provisions of RSA 21-J:40-43 shall suspend the running of any applicable statute of limitations or time limitation within which some act must be done or petition, document, writing, or statement must be filed as to both the taxpayer and the department, and such suspension shall continue until the department complies with such provisions.||II. Nothing in paragraph I shall be construed to suspend the time or times within which any return or declaration of consideration must be filed.|||Source. 1991, 163:11, eff. May 27, 1991.|
NH Rev Stat § 21-J:45 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:45 - Reports on Status of Requested Tax Refunds.

    21-J:45 Reports on Status of Requested Tax Refunds. –||I. The commissioner of the department of revenue administration shall report to the fiscal committee of the general court within 10 days after the close of each quarter, the status of requested refunds pending from the combined general fund and education trust fund for the following taxes:||(a) Business profits tax.||(b) Business enterprise tax.|||[Paragraph I(c) repealed by 2021, 91:99, I effective January 1, 2027.]||||(c) Interest and dividends tax.||II. This report shall include, but not be limited to, the number and dollar value of requested refunds carried over from the prior quarter, requested refunds initiated during the quarter, requested refunds paid out during the quarter, and requested refunds outstanding at the end of the quarter. This report shall also include a 5-year history of the requested refunds paid for each tax in subparagraphs I(a)-(c).|||Source. 2004, 203:17, eff. June 11, 2004. 2014, 78:4, eff. May 27, 2014.|
NH Rev Stat § 21-J:46 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:46 - Extension of Tax Filing Deadlines for Members of the Armed Forces and National Guard.

    21-J:46 Extension of Tax Filing Deadlines for Members of the Armed Forces and National Guard. –||I. The commissioner of revenue administration may extend the deadline for a member of the armed forces or national guard to file tax returns and make associated tax payments up to 180 days after return from service in a qualifying duty location, provided such person is filing as an individual, a sole proprietor, or as the member on behalf of a single member limited liability corporation.||II. For the purpose of this section, a "qualifying duty location" means:||(a) A hazardous duty area, as recognized by the Internal Revenue Service; or||(b) A combat zone, as designated by Presidential Executive Order.|||[Paragraph III effective until January 1, 2027; see also paragraph III set out below.]||||III. This section shall apply only to tax returns and associated payments under RSA 77, RSA 77-A, and RSA 77-E.|||[Paragraph III effective January 1, 2027; see also paragraph III set out above.]||||III. This section shall apply only to tax returns and associated payments under RSA 77-A and RSA 77-E.|||Source. 2008, 306:1, eff. July 2, 2008. 2021, 91:94, eff. Jan. 1, 2027.|
NH Rev Stat § 21-J:47 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:47 - Repealed by 2012, 86:2, eff. Nov. 1, 2012.

    21-J:47 Repealed by 2012, 86:2, eff. Nov. 1, 2012. –|
NH Rev Stat § 21-J:48 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:48 - Repealed by 2015, 261:2, eff. Nov. 1, 2015.

    21-J:48 Repealed by 2015, 261:2, eff. Nov. 1, 2015. –|
NH Rev Stat § 21-L:1 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-L - Department of Transportation|Section 21-L:1 - Findings; Intent.

    21-L:1 Findings;  Intent. –||I. The general court finds that the efficient administration of transportation functions is best achieved by the consolidation and unified direction of transportation procedures, programs, and related functions. The general court declares that the economic well-being and physical safety of the citizens of New Hampshire are best secured by establishing a single department responsible for transportation functions.||II. This act shall not be construed in any way to affect dedications of revenue provided for in the constitution or laws of the state, including the dedicated highway fund provided for by part II, article 6-a of the New Hampshire constitution.|||Source. 1985, 402:1. 1996, 23:1, eff. June 14, 1996.|
NH Rev Stat § 21-L:2 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-L - Department of Transportation|Section 21-L:2 - Establishment; General Functions.

    21-L:2 Establishment;  General Functions. –||I. There is established the department of transportation, an agency of the state under the executive direction of a commissioner of transportation.||II. The department of transportation, through its officials, shall be responsible for the following general functions:||(a) Planning, developing, and maintaining a state transportation network which will provide for safe and convenient movement of people and goods throughout the state by means of a system of highways, railroads, air service, mass transit, and other practicable modes of transportation, in order to support state growth and economic development and promote the general welfare of the citizens of the state.||(b) Performing any regulation of transportation activities required by law which is not within the jurisdiction of another state agency.|||Source. 1985, 402:1. 2005, 291:10, eff. July 25, 2005.|
NH Rev Stat § 21-L:3 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-L - Department of Transportation|Section 21-L:3 - Commissioner; Directors; Compensation.

    21-L:3 Commissioner;  Directors;  Compensation. –||I. The commissioner of the department shall be appointed by the governor, with the consent of the council, and shall serve a term of 4 years. The commissioner shall be qualified to hold that position by reason of education and experience.||II. The commissioner shall nominate each division director for appointment by the governor, with the consent of the council. Division directors shall serve a term of 4 years. Directors shall be qualified to hold their respective positions by reason of education and experience.||III. The salary of the commissioner and each division director shall be as specified in RSA 94:1-a.|||Source. 1985, 402:1, eff. July 1, 1985.|
NH Rev Stat § 21-L:4 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-L - Department of Transportation|Section 21-L:4 - Duties of Commissioner.

    21-L:4 Duties of Commissioner. –||In addition to the powers, duties, and functions otherwise vested by law in the commissioner of the department of transportation, he shall:||I. Represent the public interest in the administration of the functions of the department and be responsible to the governor, the general court, and the public for such administration.||II. Consult regularly with regional planning commissions established pursuant to RSA 36:45-53 with regard to department planning activities.||III. Provide for a support unit within his office which shall include the function of monitoring projects and conducting audits of department activities to insure compliance with state and federal contracts, laws, and program objectives.||IV. Require the director of the division of finance, in consultation with the commissioner of administrative services and the state treasurer, to provide for a system of accounts and reports which will insure the integrity and lawful use of all revenues collected by the department, the use of which is restricted by state or federal law.||V. Adopt rules, under RSA 541-A, necessary to assure the continuation or granting of federal funds or other assistance not otherwise provided for by law.||VI. Approve rates for and regulate every corporation, company, association, joint stock association, partnership and person, their lessees, trustees or receivers appointed by any court, except municipal corporations operating within their corporate limits, owning or operating any toll bridge or toll road.|||Source. 1985, 402:1. 1986, 136:2. 2007, 263:82, eff. July 1, 2007.|
NH Rev Stat § 21-L:4-a (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-L - Department of Transportation|Section 21-L:4-a - Reports, Manuals, and Other Publications; Reimbursement Fees.

    21-L:4-a Reports, Manuals, and Other Publications;  Reimbursement Fees. –||The commissioner of transportation is authorized to prepare, publish, and distribute reports, manuals, plans, specifications, charts, surveys, or other documents consistent with the responsibilities of the department. The commissioner may charge fees to reimburse the department for costs incurred in copying such documents, and for applicable mailing costs. The commissioner shall publish a schedule of reimbursement fees to be approved by the fiscal committee of the general court. The schedule of reimbursement fees may be updated on a bi-annual basis.|||Source. 2008, 77:1, eff. July 20, 2008.|