reglab/housing_qa huggingface dataset:
NH Rev Stat § 21-I:108 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-I - Department of Administrative Services|Section 21-I:108 - Report and Outreach.

    21-I:108 Report and Outreach. –||I. Working in coordination with the commissioner of administrative services as provided in RSA 282-B:6, I, the department shall produce, on an annual basis, a summary report on the granite state paid family leave plan. This report shall be made public and delivered to the governor, the senate president, and the speaker of the house of representatives. It shall include, but not be limited to, a description of progress in carrying out the processes contemplated under this subdivision, progress in improving the rate of FMLI coverage of employees in the state, and recommendations for more fully achieving the purposes and policy goals of this subdivision.||II. Working in coordination with the department of employment security as provided in RSA 282-B:6, II, the department shall develop and implement an outreach program to ensure that employers who might benefit from sponsoring FMLI coverage for their employees and individuals who may be eligible to receive FMLI coverage under this subdivision are made aware of this program. Outreach information shall explain in an easy to understand format, eligibility requirements, benefit structures, and the process for accessing coverage, enrolling individuals, and qualifying for the business tax credit provided for in RSA 77-E:3-d.|||Source. 2021, 91:464, eff. July 1, 2021.|
NH Rev Stat § 21-I:109 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-I - Department of Administrative Services|Section 21-I:109 - Rulemaking.

    21-I:109 Rulemaking. –||The commissioner may adopt rules, pursuant to RSA 541-A, as deemed necessary for the implementation of this chapter.|||Source. 2021, 91:464, eff. July 1, 2021.|
NH Rev Stat § 21-I:110 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-I - Department of Administrative Services|Section 21-I:110 - Appropriation and Funding Transfer.

    21-I:110 Appropriation and Funding Transfer. –||The state treasurer shall transfer funds from the general fund to the department of administrative services for payment of the administrative and implementation costs associated with this chapter.|||Source. 2021, 91:464, eff. July 1, 2021.|
NH Rev Stat § 21-I:111 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-I - Department of Administrative Services|Section 21-I:111 - Program Start-up.

    21-I:111 Program Start-up. –||The request for proposals for FMLI coverage as described in this subdivision shall be issued no later than March 31, 2022. The FMLI coverage shall be in place for state government employees and available for purchase by other public and private employers with more than 50 employees and individuals by January 1, 2023.|||Source. 2021, 91:464, eff. July 1, 2021.|
NH Rev Stat § 21-J:1 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:1 - Establishment; General Functions.

    21-J:1 Establishment;  General Functions. –||I. There is established the department of revenue administration, an agency of the state, under the executive direction of a commissioner of revenue administration.||II. The department of revenue administration, through its officials, shall be responsible for the following general functions:||(a) Overseeing the collection of state taxes, assigned by specific tax law.||(b) Providing information collected through tax administration activities to the governor and general court for public policy decisions. This information shall not include material which identifies, or permits identification of, particular taxpayers.||(c) Establishing a uniform system of financial reports and accounting for the state's political subdivisions.|||Source. 1985, 204:1. 1987, 109:3, eff. July 5, 1987; 408:3, eff. May 26, 1987.|
NH Rev Stat § 21-J:1-a (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:1-a - Boards Administratively Attached.

    21-J:1-a Boards Administratively Attached. –||The following boards shall be administratively attached to the department of revenue administration, under RSA 21-G:10:||I. The current use board, established under RSA 79-A:3.||II. The assessing standards board, established under RSA 21-J:14-a.||III. [Repealed.]|||Source. 1991, 281:1. 2001, 297:1, eff. Sept. 15, 2001. 2013, 20:1, III, eff. July 15, 2013.|
NH Rev Stat § 21-J:1-b (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:1-b - Revenue Information Management System Account.

    21-J:1-b Revenue Information Management System Account. –||I. There is hereby established a nonlapsing revenue information management system account. The state treasurer shall credit the additional revenue from existing taxes collected by the department attributable to implementation of the department's revenue information management system (RIMS), as calculated by the commissioner of the department of revenue administration, to the revenue information management system account from which the treasurer shall pay principal and interest on bonds and notes issued to fund the RIMS project. Said funds shall not be used for any other purpose.||II. The revenue increase from existing taxes attributable to the RIMS collected by the department and deposited in the revenue information management system account shall be no greater than $4,000,000 each fiscal year beginning in the fiscal year ending June 30, 2020, and ending when deposits total $40,000,000. The commissioner shall report annually on the methodology used to determine the revenue increase to the capital budget overview committee and house and senate ways and means committees.||III. In addition to the amounts in paragraph II for the biennium ending June 30, 2019, the state treasurer shall deposit any excess general fund appropriation for debt service into the revenue information management system account for prepayment of bonds issued to finance RIMS once the bonds can be called.||IV. Any moneys remaining in the account after the final payments have been made shall lapse to the general fund.|||Source. 2017, 156:134, eff. July 1, 2017. 2019, 346:85, eff. July 1, 2019.|
NH Rev Stat § 21-J:2 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:2 - Commissioner; Directors; Compensation.

    21-J:2 Commissioner;  Directors;  Compensation. –||I. The commissioner of the department of revenue administration shall be appointed by the governor, with the consent of the council, and shall serve for a term of 4 years. The commissioner of revenue administration shall be qualified by reason of professional competence, education, and experience.||II. The commissioner shall nominate a director, division of audits, a director, division of taxpayer services, a director, division of collections, and a director, division of municipal and property, for appointment by the governor, with the consent of the council. These division directors shall serve at the pleasure of the commissioner. The directors of the divisions shall be qualified by reason of professional competence, education, and experience.||III. The salaries of the commissioner and the director, division of audits, the director, division of taxpayer services, the director, division of collections, and the director, division of municipal and property, shall be as specified in RSA 94:1-a.|||Source. 1985, 204:1. 2005, 218:1, eff. Sept. 3, 2005. 2013, 247:9, eff. July 24, 2013. 2017, 156:113, eff. July 1, 2017.|
NH Rev Stat § 21-J:4 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:4 - Assistant Commissioner.

    21-J:4 Assistant Commissioner. –||I. The commissioner of revenue administration shall nominate an assistant commissioner for appointment by the governor, with the consent of the council. The assistant commissioner shall serve for a term of 4 years. The assistant commissioner shall be qualified to hold that position by reason of education and experience.||II. The assistant commissioner shall perform such duties as are assigned by the commissioner. The assistant commissioner shall assume the duties of the commissioner in the event that the commissioner is unable for any reason to perform such duties.||III. The salary of the assistant commissioner shall be as specified in RSA 94:1-a.|||Source. 1985, 204:1, eff. July 1, 1985.|
NH Rev Stat § 21-J:5 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:5 - Division Directors.

    21-J:5 Division Directors. –||I. Each director shall be bonded in such amount and with such sureties as are sufficient under RSA 93-B.||II. The director of each division shall have the power to require, subject to approval by the commissioner, the production of books, affidavits, papers, and documents of all kinds and the appearance of any person as may be necessary to carry out the powers, duties, and authority vested in such division.||III. Subject to the approval of the governor and council, each division may incur necessary expenses in the administration of its powers, duties, and authority and the governor is hereby authorized to draw his warrant for the expenses.||IV. The commissioner shall appoint an assistant director for each division. Assistant division directors shall be classified employees, except for the assistant director of audits, who shall be an unclassified employee.|||Source. 1985, 204:1. 1988, 232:3. 1994, 158:6. 1998, 105:1. 2010, 152:2. 2011, 224:196, eff. July 1, 2011.|
NH Rev Stat § 21-J:6 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:6 - Administration Unit.

    21-J:6 Administration Unit. –||There is hereby established within the department an administration unit. The assistant commissioner shall supervise the administration unit and shall be responsible for the following functions, in accordance with applicable laws:||I. Budget, personnel, payroll, and purchasing matters.||II. Handling of accounts receivable for the municipal and property division.||III. Assistance to the commissioner with short and long range department level planning activities.|||Source. 1985, 204:1. 2005, 218:2, eff. Sept. 3, 2005. 2014, 161:1, eff. July 10, 2014.|
NH Rev Stat § 21-J:6-a (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:6-a - Repealed by 2016, 85:10, II, eff. July 18, 2016.

    21-J:6-a Repealed by 2016, 85:10, II, eff. July 18, 2016. –|
NH Rev Stat § 21-J:6-b (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:6-b - Revenue Counsel.

    21-J:6-b Revenue Counsel. –||I. There is established within the department the position of revenue counsel who shall be responsible for providing advice and legal representation for the department in all matters of administration of the tax laws assigned to the department.||II. The commissioner shall appoint the position of revenue counsel who shall serve at the pleasure of the commissioner.||III. The salary of the revenue counsel shall be as specified in RSA 94:1-a.|||Source. 1991, 355:6. 2011, 173:4, eff. Aug. 13, 2011.|
NH Rev Stat § 21-J:6-c (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:6-c - Repealed by 2017, 156:116, eff. July 1, 2017.

    21-J:6-c Repealed by 2017, 156:116, eff. July 1, 2017. –|
NH Rev Stat § 21-J:6-d (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:6-d - Tax Policy Analyst.

    21-J:6-d Tax Policy Analyst. –||I. There is established within the department the unclassified position of tax policy analyst who shall be responsible for:||(a) Advising the commissioner and assistant commissioner of recommended changes in state statutes, rules, and administrative policies and procedures;||(b) Coordinating all matters of legislative and tax policy assigned to the department; and||(c) Representing the department before the general court.||II. The commissioner shall appoint the unclassified position of tax policy analyst who shall serve at the pleasure of the commissioner.||III. The salary of the tax policy analyst shall be as specified in RSA 94:1-a.|||Source. 2015, 254:3, eff. Sept. 11, 2015.|
NH Rev Stat § 21-J:7 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:7 - Division of Audits.

    21-J:7 Division of Audits. –||There is established within the department the division of audits, under the supervision of an unclassified director of audits who shall be responsible for the following functions, in accordance with applicable laws:||I. Classifying for possible audit all returns, reports, or other documentation submitted by taxpayers or their authorized representatives for all taxes administered by the department.||II. Office and field examinations on all returns, reports or other documentation submitted by taxpayers or their authorized representatives for all taxes administered by the department.||III. [Repealed.]|||Source. 1985, 204:1. 1987, 408:10. 1991, 163:3, eff. May 27, 1991.|
NH Rev Stat § 21-J:8 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:8 - Division of Collections.

    21-J:8 Division of Collections. –||I. There is established within the department the division of collections, under the supervision of an unclassified director of collections who shall be responsible for the following functions, in accordance with applicable laws:||(a) Collecting all outstanding taxes owed to the state which are within the department's jurisdiction.||(b) Securing all delinquent returns required to be filed with the state by any taxpayer.||(c) [Repealed.]||II. In the exercise of its powers and duties, the division shall have the powers of a tax collector under RSA 80, except that state taxes administered by the department which are outstanding shall not take precedence over prior recorded first and second mortgages.|||Source. 1985, 204:1. 1989, 266:1. 1993, 114:3. 2005, 218:4, eff. Sept. 3, 2005.|
NH Rev Stat § 21-J:9 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:9 - Repealed by 2013, 247:7, eff. Mar. 24, 2014.

    21-J:9 Repealed by 2013, 247:7, eff. Mar. 24, 2014. –|
NH Rev Stat § 21-J:9-b (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:9-b - Repealed by 2003, 307:16, eff. July 1, 2003.

    21-J:9-b Repealed by 2003, 307:16, eff. July 1, 2003. –|
NH Rev Stat § 21-J:9-c (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:9-c - Orders for Reassessment.

    21-J:9-c Orders for Reassessment. –||The following provisions shall govern cases in which the board of tax and land appeals has certified an order for reassessment to the department pursuant to RSA 71-B:17:||I. The commissioner may contract for the services of certified appraisers as needed to complete such reassessments in compliance with any certified orders of the board of tax and land appeals.||II. All reasonable expenses incurred by the department in completing a reassessment shall be paid in the first instance from the appropriation for the department, but each city, town, or county in the case of an unincorporated place, shall, upon notification by the commissioner of the amount due, reimburse the department for such expenses incurred as follows:||(a) The expenses for completing a reassessment, including, but not limited to, salaries of staff of the department for such time as the staff have spent on the reassessment, with the exception of expenses incurred by the department in the supervision and monitoring of appraisals pursuant to RSA 21-J:11, shall be reimbursed; and||(b) The amount of such reimbursement to the department shall, without vote of the municipality, be assessed and collected.|||Source. 2001, 297:17, eff. Sept. 15, 2001.|
NH Rev Stat § 21-J:10 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:10 - Assistance to Municipalities.

    21-J:10 Assistance to Municipalities. –||The commissioner may assist any municipality in the appraisal and valuation of the taxable property therein upon written request by the proper municipal officers or when the municipality shall so vote. The department shall recover the full costs of providing such appraisal and valuation services, including the direct and indirect costs of appraisal staff and indirect administrative and support costs.|||Source. 1985, 204:1. 1987, 408:6, eff. May 26, 1987.|
NH Rev Stat § 21-J:10-a (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:10-a - Repealed by 2005, 218:6, eff. Sept. 3, 2005.

    21-J:10-a Repealed by 2005, 218:6, eff. Sept. 3, 2005. –|
NH Rev Stat § 21-J:11 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:11 - Appraisals of Property for Ad Valorem Tax Purposes.

    21-J:11 Appraisals of Property for Ad Valorem Tax Purposes. –||I. (a) Every person, firm, or corporation intending to engage in the business of making appraisals on behalf of a municipality for tax assessment purposes in this state shall notify the commissioner of that intent in writing. No person, firm, or corporation engaged in the business of making appraisals of taxable property for municipalities and taxing districts shall:||(1) Enter into any contract or agreement with any town, city, or governmental division without first submitting a copy of the contract or agreement to the commissioner along with the names and qualifications of all personnel to be employed under the contract or agreement for review of the proposed contract or agreement and written recommendations of the department to be made to the municipality within 10 working days of receipt by the department;||(2) Begin any appraisal work without first submitting a copy of the executed contract or agreement to the commissioner along with the names and qualifications of all personnel to be employed under the contract or agreement.||(b) Any contract or agreement entered into for a reassessment or new assessment ordered by the board of tax and land appeals, pursuant to RSA 71-B, shall be first submitted to the commissioner for examination and approval.||(c) This paragraph shall not apply to municipal employees.||II. The commissioner, at no expense to the municipality, shall monitor appraisals of property and supervise appraisers as follows:||(a) Assure that appraisals comply with all applicable statutes and rules;||(b) Assure that appraisers are complying with the terms of the appraisal contract or agreement;||(c) Review the accuracy of appraisals by inspection, evaluation, and testing, in whole or in part, of data collected by the appraisers; and||(d) Report to the governing body on the progress and quality of the municipality's appraisal process.||III. The commissioner shall adopt rules under RSA 541-A relative to the:||(a) Contract or agreement provisions for a full revaluation, a cyclical revaluation, a partial revaluation, or a statistical update; and||(b) Methodology for inspection, evaluation, and testing of data for the purpose of appraisal monitoring.|||Source. 1985, 204:1. 1999, 17:8. 2002, 249:6. 2006, 193:4. 2007, 182:1, eff. April 1, 2007.|
NH Rev Stat § 21-J:11-a (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:11-a - Assessment Report.

    21-J:11-a Assessment Report. –||I. The commissioner shall report the degree to which assessments of a municipality achieve substantial compliance with applicable statutes and rules. The commissioner may consider whether:||(a) Level of assessments and uniformity of assessments are within acceptable ranges as recommended by the assessing standards board by considering, where appropriate, an assessment-to-sales-ratio study conducted by the department for the municipality;||(b) Assessment practices substantially comply with applicable statutes and rules;||(c) Exemption and credit procedures substantially comply with applicable statutes and rules;||(d) Assessments are based on reasonably accurate data; and||(e) Assessments of various types of properties are reasonably proportional to other types of properties within the municipality.||II. The commissioner shall issue a copy of the report upon its completion to the municipality and to the assessing standards board. The report shall be completed after the completion of the equalization of property valuations conducted pursuant to RSA 21-J:3, XIII. When issued, the report shall be a public document.||III. [Repealed.]||IV. The report shall separately categorize compliance with findings that test current assessing practices since the year of the prior assessment report, examine permanent records, and summarize compliance in a single conclusion statement.|||Source. 2001, 158:56. 2003, 307:7. 2004, 203:13, eff. June 11, 2004. 2013, 18:1, eff. May 16, 2013. 2018, 50:1, eff. July 14, 2018.|
NH Rev Stat § 21-J:11-b (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:11-b - Implementation of Assessment Review.

    21-J:11-b Implementation of Assessment Review. –||I. The commissioner of revenue administration shall adopt a schedule so that each city, town, and unincorporated place has its assessments reviewed within 5 years of April 1, 2007, and shall notify each city, town, and unincorporated place, within 60 days of passage of this act, of the property tax year for which their assessment review shall occur.||II. The department shall offer training and technical assistance to municipal officials to assist in complying with the provisions of RSA 75:8, RSA 75:8-a, and RSA 21-J:11-a.||III. The commissioner of revenue administration shall report in its annual report, the number of communities assisted and the types of assistance and training provided pursuant to RSA 21-J:10, RSA 21-J:11, and RSA 21-J:11-b, II.|||Source. 2001, 158:56. 2003, 307:7. 2007, 214:1, eff. Aug. 24, 2007.|
NH Rev Stat § 21-J:12 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:12 - Taxpayer Services Division.

    21-J:12 Taxpayer Services Division. –||There is established within the department the division of taxpayer services, under the supervision of an unclassified director of taxpayer services who shall be responsible for:||I. Processing all tax returns and payments filed with the government.||II. Providing general assistance to the public for all taxes administered by the department.||III. Maintaining and reconciling taxpayer accounts within the department's account management systems.|||Source. 1985, 204:1. 1988, 232:4. 1991, 269:1. 2011, 224:198, eff. July 1, 2011. 2013, 247:12, eff. July 24, 2013. 2017, 156:114, eff. July 1, 2017.|