reglab/housing_qa huggingface dataset:
NH Rev Stat § 21-J:24-a (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:24-a - Revolving Fund Established for Municipal Officers and Employees Education and Training.

    21-J:24-a Revolving Fund Established for Municipal Officers and Employees Education and Training. –||I. The commissioner shall establish a revolving fund in order to provide training for and to publish and distribute training and educational materials to municipal officers and employees.||II. The nonlapsing revolving fund, which shall not exceed $5,000 on June 30 of each year, shall be established in the municipal and property division, department of revenue administration. Any amounts in excess of $5,000 on June 30 of each year shall be deposited into the general fund as unrestricted revenue.||III. [Repealed.]||IV. The money in this fund shall be used for the purpose of:||(a) Purchasing, producing, or printing technical information of a nonbinding nature for distribution by the municipal and property division in conjunction with training seminars for local officials, town counsels, and professional auditors. Charges made shall be only in the amount necessary to pay the cost of producing or printing the technical assistance documents of a nonbinding nature or to reimburse the municipal and property division for the cost of purchased material.||(b) Providing training to municipal employees in the areas of assessment, taxation, and finance. A reasonable charge shall be established for such training. This charge shall be fixed to reflect the cost of payments to experts to provide the training, the cost of written training materials, rented facilities, and advertising, and other indirect associated costs. Such training shall be conducted in geographically dispersed locations.||(c) Printing training materials for distribution. A reasonable charge shall be established for each copy of a training document. This charge shall only be the amount necessary to pay the cost of producing such document.||V. Funds received from the sale of any materials shall be credited to the fund established in this section. The receipts from such charges shall be used for no other purpose than the subsequent purchase, production, or printing of technical assistance documents of a nonbinding nature by the municipal and property division of the department of revenue administration.||VI. The following persons shall not be charged for printed materials which are paid for by the fund: legislative committees and legislators who request printed materials.||VII. The department of revenue administration shall provide an accounting for the expenditures and reimbursements in the department's annual report each year.|||Source. 1994, 337:1. 1996, 164:1, eff. Aug. 2, 1996. 2014, 78:2, eff. May 27, 2014; 161:2, 3, 6, eff. July 10, 2014.|
NH Rev Stat § 21-J:25 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:25 - Powers of Magistrates to Issue Subpoenas in Proceedings of the Commissioner.

    21-J:25 Powers of Magistrates to Issue Subpoenas in Proceedings of the Commissioner. –||Justices of the peace and all other magistrates empowered to issue subpoenas and compel the attendance of witnesses in the courts of this state shall have the same power to compel their attendance and the production of evidence in any proceeding before the commissioner.|||Source. 1985, 204:1, eff. July 1, 1985.|
NH Rev Stat § 21-J:26 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:26 - Repealed by 2019, 346:157, I, eff. July 1, 2019.

    21-J:26 Repealed by 2019, 346:157, I, eff. July 1, 2019. –|
NH Rev Stat § 21-J:27 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:27 - Rules of Evidence.

    21-J:27 Rules of Evidence. –||In any investigation or hearing, the commissioner shall not be bound by the technical rules of evidence.|||Source. 1985, 204:1, eff. July 1, 1985.|
NH Rev Stat § 21-J:27-a (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:27-a - Federal Tax Identification.

    21-J:27-a Federal Tax Identification. –||For the purpose of administering any state tax as allowed under 42 U.S.C. section 405, the commissioner of the department of revenue administration is authorized to require the submission of a social security number, a federal employer identification number, or any other identifying number used in filing or preparing federal tax returns by individuals, businesses, or return preparers.|||Source. 2003, 309:3. 2007, 150:1, eff. Aug. 17, 2007.|
NH Rev Stat § 21-J:28 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:28 - Interest.

    21-J:28 Interest. –||I. For all taxes administered by the department, interest on amounts not paid when due shall be computed at the annual underpayment rate determined from time to time pursuant to paragraph II from the prescribed payment date or original statutory due date to the date payment is actually made. Interest shall be allowed and paid at the annual overpayment rate determined from time to time pursuant to paragraph III upon any overpayment of taxes administered by the department. No interest shall be allowed or paid on amounts less than $10 unless specifically requested in writing. If any overpayment of tax administered by the department is refunded within 3 months after the due date or authorized extension date or within 3 months after the return is filed, whichever is later, no interest shall be allowed under this section. Interest on amounts not paid when due, or interest on overpayments shall be equal to the sum of the simple interest amounts computed with respect to each calendar year, or a portion thereof, during which the underpayment or overpayment remains outstanding. Interest with respect to only a portion of a calendar year shall be determined on a pro rata basis based on the number of days the underpayment or overpayment remains outstanding during the 365-day calendar year. Upon certification by the commissioner, the state treasurer shall refund the overpayment with interest from the revenue of the specific tax.||I-a. In the case of an assessment of any tax, the department may prescribe a time not to exceed 30 days after notice of the original assessment or any reissued assessment during which, if any amount of the tax is paid, no interest shall be imposed on such amount for the period after notice of the original or reissued assessment.||II. For purposes of this section, with respect to any calendar year, the term "annual underpayment rate" shall be determined by the commissioner and shall mean the underpayment rate specified in section 6621(a)(2) of the Internal Revenue Code of 1986 as in effect on the September 1 immediately preceding such calendar year plus 2 percentage points.||III. For purposes of this section, with respect to any period, the term "overpayment rate" shall mean the underpayment rate determined under paragraph II with respect to such period year less 3 percentage points.|||Source. 1985, 204:1. 1991, 163:4. 1992, 13:1. 1995, 268:1, eff. July 1, 1997. 2021, 24:1, eff. May 6, 2021.|
NH Rev Stat § 21-J:28-a (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:28-a - Refund of Taxes.

    21-J:28-a Refund of Taxes. –||I. Except as otherwise provided by law, any claim for refund or credit of overpayment of taxes administered by the department shall be filed with the department in writing in such form as the department may by rule prescribe, and shall state the specific grounds upon which it is founded.||II. After a claim for refund is filed, the department shall examine it and either issue a notice of refund or credit to the claimant or issue a notice of denial. After receipt of the department's decision, the claimant may file a written petition for reconsideration with the department as provided in RSA 21-J:28-b.||III. With respect to any refund claim filed with the department pursuant to this section, the commissioner and the taxpayer may, in writing, agree to extend the time for action upon such claim for refund.||IV. In the case of any refund or credit of more than $10 for overpayment of taxes administered by the department, the department shall apply the refund or credit as an offset to any liability with respect to any tax administered by the department. The department shall notify the taxpayer in the event of any such offset in tax.||V. In all cases where it appears that a taxpayer has overpaid his or her tax and the overpayment is $10 or less, the department may, in its discretion, disregard the overpayment if the cost to the state to refund the overpayment would exceed the amount involved, unless the taxpayer has requested the refund.||VI. The procedure outlined in this section and in RSA 21-J:28-b shall be the exclusive method by which taxpayers may challenge their liability for any tax, or the application to them of any provision of this chapter.|||Source. 1991, 163:5. 1994, 326:1. 2007, 150:2, eff. Aug. 17, 2007.|
NH Rev Stat § 21-J:28-c (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:28-c - Liens.

    21-J:28-c Liens. –||I. Notwithstanding the provisions of any other law, with respect to the collection of any tax administered by the department, the department shall cause a certified copy of the notice and demand for payment of such tax, penalties and interest to be filed in accordance with RSA 454-B:2 and such filing and service of the notice and demand shall constitute a lien upon the real estate, personal estate, property interest, right or credit to which the notice and demand relates, or which may be subsequently discovered.||II. If the party liable for such tax, penalties, or interest neither resides in nor owns property in this state, then the notice and demand in paragraph I of this section shall be filed with the secretary of state and shall constitute a lien in the manner as provided in paragraph I.||III. Any lien filed pursuant to this section shall continue and shall be valid and binding until the liability for the sum, with interest, costs and attorney's fees is satisfied or 6 years from the date such lien is filed, whichever is earlier.||IV. In the event the liability, interest, costs, and attorney's fees are not satisfied before the end of the original term of the lien, any lien filed pursuant to this section may be renewed for the same term as the original term of the lien by refiling according to the procedures set forth in paragraphs I-III.||V. A bankruptcy filing by a taxpayer shall not affect the validity of any lien properly filed or renewed in accordance with this section.|||Source. 1991, 163:5. 1992, 13:2. 2005, 86:1. 2007, 150:3, eff. Aug. 17, 2007.|
NH Rev Stat § 21-J:28-d (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:28-d - Distraint.

    21-J:28-d Distraint. –||Upon neglect or refusal of any person or corporation to pay the taxes assessed upon them, the department may distrain the personal estate, property interest, right or credit of such person or corporation.|||Source. 1991, 163:5, eff. May 27, 1991.|
NH Rev Stat § 21-J:28-e (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:28-e - Fraudulent Investment Scheme; Refund Request Procedure.

    21-J:28-e Fraudulent Investment Scheme;  Refund Request Procedure. –||I. Notwithstanding any other provision of law, any taxpayer aggrieved by a fraudulent investment scheme may petition for a refund of overpayment of taxes resulting from a fraudulent investment scheme for which an amended federal tax return has been filed claiming a theft loss for the fraudulent investment scheme under Internal Revenue Code section 165. Such petition for refund of overpayment of taxes shall be made within 180 days of the taxpayer filing the amended federal tax return.||II. For purposes of this section, "fraudulent investment scheme" means a transaction in which the party perpetrating the fraud receives cash or property from investors, purports to earn income for the investors, and reports to the investors income amounts that are wholly or partially fictitious. In a fraudulent investment scheme the party perpetrating the fraud criminally appropriates some or all of the investors' cash or property.||III. After a petition for refund is filed, the department shall examine the petition and either issue a notice of refund or credit to the claimant or issue a notice of denial. After receipt of the department's decision, the claimant may file a written petition for reconsideration with the department as provided in RSA 21-J:28-b.|||Source. 2012, 154:1, eff. June 7, 2012.|
NH Rev Stat § 21-J:30 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:30 - General Application.

    21-J:30 General Application. –||Except as otherwise provided, the interest and penalties specified in this subdivision are applicable to all taxes administered by the department.|||Source. 1985, 204:1, eff. July 1, 1985.|
NH Rev Stat § 21-J:31 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:31 - Penalty for Failure to File.

[RSA 21-J:31 effective until January 1, 2027; see also RSA 21-J:31 set out below.] |    21-J:31 Penalty for Failure to File. –||Any taxpayer who fails to file a return when due, unless an extension has been granted by the department, shall pay a penalty equal to 5 percent of the amount of the tax due or $10, whichever is greater, for each month or part of a month during which the return remains unfiled. The total amount of any penalty shall not, however, exceed 25 percent of the amount of the tax due or $50, whichever is greater. This penalty shall not be applied in any case in which a return is filed within the extended filing period as provided in RSA 77:18-b, RSA 77-A:9, RSA 77-E:8, RSA 83-C:6, RSA 84-A:7, or RSA 84-C:7, or the failure to file was due to reasonable cause and not willful neglect of the taxpayer. The amount of the penalty is determined by applying the percentages specified to the net amount of any tax due after crediting any timely payments made through estimating or other means.|||[RSA 21-J:31 effective January 1, 2027; see also RSA 21-J:31 above.] ||||21-J:31 Penalty for Failure to File. –||Any taxpayer who fails to file a return when due, unless an extension has been granted by the department, shall pay a penalty equal to 5 percent of the amount of the tax due or $10, whichever is greater, for each month or part of a month during which the return remains unfiled. The total amount of any penalty shall not, however, exceed 25 percent of the amount of the tax due or $50, whichever is greater. This penalty shall not be applied in any case in which a return is filed within the extended filing period as provided in RSA 77-A:9, RSA 77-E:8, RSA 83-C:6, RSA 84-A:7, or RSA 84-C:7, or the failure to file was due to reasonable cause and not willful neglect of the taxpayer. The amount of the penalty is determined by applying the percentages specified to the net amount of any tax due after crediting any timely payments made through estimating or other means.||||Source. 1985, 204:1. 1991, 163:7; 299:3; 390:4. 1993, 4:2; 350:2. 1997, 347:1. 2003, 223:12, eff. July 1, 2003. 2017, 156:225, eff. Jan. 1, 2019. 2021, 91:92, eff. Jan. 1, 2027.|
NH Rev Stat § 21-J:33 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:33 - Penalties for Failure to Pay.

    21-J:33 Penalties for Failure to Pay. –||In addition to amounts due under this subdivision, penalties shall be imposed for failure to pay taxes when, and as, due as follows:||I. If the failure to pay is not due to fraud, the penalty shall be equal to 10 percent of the amount of the nonpayment or underpayment. This penalty shall not be applied in any case in which the failure to pay was due to reasonable cause and not willful neglect of the taxpayer.||II. If the failure to pay is due to fraud, the penalty shall be 50 percent of the amount of the nonpayment or underpayment. If a penalty is imposed under this paragraph, no addition to tax shall be imposed under this subdivision for the same nonpayment or underpayment.||III. In the case of any failure to comply with the electronic payment requirements under RSA 21-J:3, XXI, a penalty shall be added to the amount of tax due equal to 5 percent of the amount of such tax not to exceed $5,000. This penalty is in addition to any other penalty that may be applicable and shall be assessed, collected, and paid in the same manner as taxes. The penalty in this paragraph shall not apply if failure to pay was due to reasonable cause and not willful neglect of the taxpayer.|||Source. 1985, 204:1. 2001, 158:71. 2010, 152:4, eff. Aug. 13, 2010.|
NH Rev Stat § 21-J:33-a (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:33-a - Substantial Understatement Penalty.

    21-J:33-a Substantial Understatement Penalty. –||||[Paragraph I effective until January 1, 2027; see also paragraph I set out below.]||||I. If there is a substantial understatement of tax imposed under RSA 77, RSA 77-A, RSA 77-E, RSA 78-A, RSA 78-C, RSA 82-A, RSA 83-C, or RSA 84-A for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement.|||[Paragraph I effective January 1, 2027; see also paragraph I set out above.]||||I. If there is a substantial understatement of tax imposed under RSA 77-A, RSA 77-E, RSA 78-A, RSA 78-C, RSA 82-A, RSA 83-C, or RSA 84-A for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement.||II. For the purposes of this section, there is a substantial understatement of tax for any taxable period if the amount of the understatement for the taxable period exceeds the greater of:||(a) 10 percent of the tax required to be shown on the return for the taxable period; or||(b) $5,000.||III. For the purposes of paragraph II, the term "understatement" means the excess of:||(a) The amount of the tax required to be shown on the return for the taxable period, over||(b) The amount of the tax imposed which is shown on the return.||IV. The amount of the understatement as defined in paragraph III shall be reduced by that portion of the understatement which is attributable to:||(a) The tax treatment of any item by the taxpayer if there is or was substantial authorization for such treatment; or||(b) Any item with respect to which the relevant facts affecting the item's tax treatment are adequately disclosed in the return or in a statement attached to the return.|||Source. 1991, 163:10; 299:4; 390:5. 1993, 4:3; 350:3. 1997, 347:2, eff. April 29, 2001. 2014, 158:10, eff. June 30, 2014. 2017, 156:226, eff. Jan. 1, 2019. 2021, 91:93, eff. Jan. 1, 2027.|
NH Rev Stat § 21-J:33-c (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:33-c - Penalties for Aiding and Abetting Understatement of Tax Liability.

    21-J:33-c Penalties for Aiding and Abetting Understatement of Tax Liability. –||I. Any person shall pay a penalty with respect to each return in each tax period in the amount of $1,000, who:||(a) Aids or assists in, procures, or advises with respect to, the preparation or presentation of any portion of a return, affidavit, claim, or other document in connection with any matter arising under statutes and rules administered by the department; and||(b) Knows that such portion will be used in connection with any material matter arising under statutes and rules administered by the department; and||(c) Knows that such portion, if so used, will result in an understatement of liability for tax of another person.||II. For the purposes of this section:||(a) The term "procures" shall mean ordering or causing a subordinate to do an act.||(b) The term "subordinate" includes any other person over whose activities the person has direction, supervision or control, whether or not a director, officer, employee, or agent of the taxpayer involved.||(c) The term "understatement of liability" means any understatement of the net amount payable with respect to any tax imposed or any overstatement of the net amount creditable or refundable with respect to any such tax.||(d) A person furnishing typing, reproducing or other mechanical assistance shall not be treated as having aided or assisted in the preparation of any portion of a return, affidavit, claim, or other document.||III. This penalty shall apply whether or not the understatement is with the knowledge or consent of the persons authorized or required to present the return, affidavit, claim or other document.||IV. The commissioner shall have the authority under this chapter and RSA 80 to administer and enforce this section.||V. When the amount of the understatement of liability, which is attributable to the tax treatment of any item with respect to the relevant facts affecting the item's tax treatment, is adequately disclosed in the return or in a statement attached to the return, then this penalty shall not apply.||VI. Any person penalized under RSA 21-J:33-b shall not also be subject to any penalties under this section.|||Source. 1991, 163:10, eff. May 27, 1991.|