reglab/statecodes huggingface dataset:
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-I - Department of Administrative Services › Section 21-I:81-b - Worksite Accountability.

21-I:81-b Worksite Accountability. –
At the onset of work on any state construction project, including any construction project undertaken by the community college system and the university system of New Hampshire, the general contractor or designated project construction manager, if any, shall provide to the awarding state agency a current list of all subcontractors and independent contractors that the general contractor has agreed to use on the job site, with a record of the entity to whom that subcontractor or independent contractor is directly contracted and by whom that contractor or subcontractor is insured for worker's compensation purposes. This list shall be posted on the jobsite and updated as needed to reflect any new subcontractors or independent contractors and also posted on the state agency website, to be updated every 30 days. If it is determined that a subcontractor or independent contractor is present on a state construction site without the contractor's name and direct contracting relationship being posted in a visible location at the worksite, the general contractor or designated project manager shall require the subcontractor or independent contractor to provide the information within 36 hours and to post the information in a visible location at the worksite. If the information is not provided within 36 hours of its request, the general contractor shall suspend the contractor until the information is provided and posted.
Source.
2009, 246:1, eff. Sept. 14, 2009.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-I - Department of Administrative Services › Section 21-I:82 - Client Relationship.

21-I:82 Client Relationship. –
Without limiting the provisions of RSA 21-I:80 and RSA 21-I:81, and to enable the department to maintain a client relationship with the using agencies or institutions in the construction of capital budget items, the department is authorized to:
I. Determine requirements, prepare estimates, advertise, receive bids and award contracts subject to the approval of the governor and council. The department is also authorized to execute all contracts for projects in the name of the state and for the using agency or institution, with the advice and assistance of the attorney general; and after the concurrence of the governor and council, the commissioner of administrative services and the using agency or institution, subject to other statutory limitations.
II. Cause to be undertaken and completed, all construction exceeding $25,000 for any individual project, except as otherwise authorized by the governor and council.
III. Exercise general supervision, control and direction over all matters pertaining to design, construction, maintenance standards, and preservation of all state buildings, and related facilities.
IV. Except as otherwise authorized by the governor and council, cooperate with the department of environmental services by letting for contract, and supervising, all projects on state-owned dams and reservoirs, and performing inspections requested by the department of environmental services. However, operation of facilities under the control of the department of environmental services shall not be delegated to the department of administrative services.
Source.
2005, 291:9, eff. July 25, 2005.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-I - Department of Administrative Services › Section 21-I:83 - Compliance With Contracts.

21-I:83 Compliance With Contracts. –
I. (a) The performance of contracts for all state projects costing over $25,000 shall be inspected to assure compliance with the plans and specifications. The department shall require inspection service by one of the following methods:
(1) By a registered architect or professional engineer or representative;
(2) By qualified personnel of the state agency, institution or department concerned; or
(3) By personnel of the division of public works design and construction, or the division's designated agent or agents.
(b) Prior to the execution of a contract for a state project, the department shall notify the state agency, institution, or department concerned which method of inspection shall be followed.
II. The department or its agent shall periodically give to the using agency or institution signed statements that the contract is being executed according to specifications, including a final statement that the project has been completed in accordance with the specifications.
III. Manifests for such payments shall be made and signed by the using agency, department, or institution. Manifests for final payment shall certify that inspections have been carried out, that the project has been completed in accordance with the specifications and the contract, and that it has been accepted. Such manifest shall be certified by the department that the progress reports furnished by the department are correct and that inspections have been made and the provisions of the plans and specifications have been carried out.
Source.
2005, 291:9, eff. July 25, 2005. 2014, 327:30, eff. Aug. 2, 2014.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-I - Department of Administrative Services › Section 21-I:84 - General Powers and Duties.

21-I:84 General Powers and Duties. –
The department of administrative services is further authorized to:
I. Exercise such general supervision over standards of operation and maintenance of state-owned buildings, except state armories and military reservations, and fixed plant equipment as was formerly the function of the executive officers of the using agencies or institutions or the department of transportation, division of public works, and except as otherwise provided by law.
II. Coordinate long range capital planning to meet the needs of the state, as may be requested by the governor and council and subject to their approval.
III. Operate all public works, not otherwise assigned.
IV. Assist any using agency or institution of the state in the acquisition of lands for a public use, when requested.
V. Employ such technical consultants and other assistants as may be necessary, wherever required in the best interests of the state and consistent with the policy declared in section RSA 21-I:80.
VI. Engage in projects as defined in RSA 21-I:78, IX.
Source.
2005, 291:9, eff. July 25, 2005.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-I - Department of Administrative Services › Section 21-I:85 - Planning and Design Costs.

21-I:85 Planning and Design Costs. –
The department of administrative services shall bill state agencies for any design, planning, project management, and/or inspection work for all capital construction projects administered through the department, and for any operating projects that are funded in full or in part with federal funds, agency income, or funding sources other than general funds.
Source.
2005, 291:9, eff. July 25, 2005. 2014, 327:31, eff. Aug. 2, 2014. 2023, 79:166, eff. July 1, 2023.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-I - Department of Administrative Services › Section 21-I:86 - Public Works Appeals.

21-I:86 Public Works Appeals. –
I. Any person aggrieved by a decision of the manager of the division of public works design and construction relative to public works design and construction shall petition for informal review by the deputy commissioner of administrative services, or the deputy's designee, within 15 days of the decision. Such petition for informal review shall be a prerequisite to an appeal to the commissioner under paragraph II.
II. Any person aggrieved by the determination of the deputy commissioner of administrative services, or the deputy's designee, under paragraph I shall appeal to the commissioner, or the commissioner's designee, within 30 days of the deputy's determination.
Source.
2005, 291:9, eff. July 25, 2005. 2013, 227:2, eff. Sept. 13, 2013. 2014, 327:32, eff. Aug. 2, 2014.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-I - Department of Administrative Services › Section 21-I:87 - to 21-I:91 Repealed by 2010, Sp. Sess., 1:97, eff. July 1, 2011.

21-I:87 to 21-I:91 Repealed by 2010, Sp. Sess., 1:97, eff. July 1, 2011. –
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-I - Department of Administrative Services › Section 21-I:92 - to 21-I:94 Repealed by 2020, 37:4, IV, eff. July 29, 2020.

21-I:92 to 21-I:94 Repealed by 2020, 37:4, IV, eff. July 29, 2020. –
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-I - Department of Administrative Services › Section 21-I:95 - State Credit Card Affinity Program; Administration.

21-I:95 State Credit Card Affinity Program;  Administration. –
I. Upon a determination by the commissioner of administrative services of the feasibility of a state credit card affinity program which meets the requirements of this subdivision and the minimum enrollment required of financial services companies administering a credit card affinity program, the commissioner shall have the authority to enter into an agreement with a credit card issuer for the issuance of a co-branded or affinity credit card. The credit card issuer and terms of the co-branded card most favorable to the purpose described in paragraph II shall be selected following a request for proposals and awarded through competitive bidding.
II. All fees and other revenue attributable to payments made to the state by the credit card issuer through a co-branding or affinity agreement shall not be general funds of the state but, after deducting the necessary costs of administration by the department of administrative services, shall be paid to the board of trustees of the New Hampshire retirement system and dedicated to an annual reduction in the retirement system's unfunded liability determined under RSA 100-A:16, II.
Source.
2014, 142:2, eff. June 16, 2014.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-I - Department of Administrative Services › Section 21-I:96 - Purpose and Intent.

21-I:96 Purpose and Intent. –
The purpose and intent of this subdivision is to authorize the commissioner of the department of administrative services, with the approval of the governor and the executive council, to establish the New Hampshire prescription drug competitive marketplace in accordance with this subdivision. The objective of this subdivision is to optimize prescription drug savings by the state of New Hampshire through the following:
I. Adoption of a dynamically competitive reverse auction process for the state health plan selection of pharmacy benefit managers (PBM).
II. Ongoing, real-time electronic review and validation of PBM claims invoices as the foundation for reconciling pharmacy bills.
III. Conduct of market checks using technology driven evaluation of the incumbent PBM's prescription drug pricing based on benchmark comparators.
Source.
2020, 13:16, eff. July 16, 2020.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-I - Department of Administrative Services › Section 21-I:97 - Definitions.

21-I:97 Definitions. –
In this subdivision:
I. "Department" means the department of administrative services.
II. "Pharmacy benefits manager" or "PBM" means a person, business, or other entity, including a wholly or partially owned or controlled subsidiary of a pharmacy benefits manager, that, pursuant to a contract with the health carrier or self-funded health benefit plan, manages the prescription drug coverage provided by the health carrier or self-funded health benefit plan, including, but not limited to, providing claims processing services for prescription drugs, performing drug utilization review, processing drug prior authorization requests, adjudication of grievances or appeals related to prescription drug coverage, contracting with network pharmacies, and controlling the cost of covered prescription drugs.
III. "PBM reverse auction" means an automated, transparent, and dynamically competitive bidding process conducted online that starts with an opening round of bids and allows qualified PBM bidders to counter-offer a lower price for as many rounds of bidding as determined by the department of administrative services or its authorized representative conducting the reverse auction for a multiple health plan prescription drug purchasing group.
IV. "Price" means the projected cost of a PBM proposal or "bid" for providing prescription drug benefits pursuant to this part, to enable "apples-to-apples" comparison of the costs of competing PBM proposals over the duration of the PBM services contract.
V. "Real-time" means within no more than 12 hours.
VI. "PBA" means a participant bidding agreement entered into by all participants in the PBM reverse auction prior to participation therein.
Source.
2020, 13:16, eff. July 16, 2020.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-I - Department of Administrative Services › Section 21-I:99 - Granite State Paid Family Leave Plan.

21-I:99 Granite State Paid Family Leave Plan. –
There is hereby established the granite state paid family leave plan, which shall be implemented under this subdivision and as provided in RSA 282-B and RSA 77-E.
Source.
2021, 91:464, eff. July 1, 2021.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-I - Department of Administrative Services › Section 21-I:100 - Purpose and Policy.

21-I:100 Purpose and Policy. –
The purpose of this subdivision is to leverage the purchasing power and economies of scale available to the state when it is acting as purchaser on behalf of state employees and to align this purchasing initiative with a business tax incentive in order to make available to all other public and private employers in the state, on a voluntary basis, advantageously priced family and medical leave insurance (FMLI) wage replacement benefits. By purchasing FMLI coverage for state employees through the medium of commercial insurance, by linking that contract with a contract to make the same coverage available statewide, by acting as premium aggregator for individuals whose employers do not sponsor such coverage, and by introducing a new business tax incentive, the state will position itself to create a market for advantageously priced FMLI benefits. It is the intent of this subdivision to significantly increase the number of employees in the state who receive FMLI wage replacement benefits. The social benefits of increasing the rate of FMLI coverage include attracting and retaining workers, including younger workers, to the state, enabling parents to bond with biological, adopted, or foster children, helping to meet the needs of an aging population, promoting workplace stability, and enhancing worker retention and productivity. While many larger employers provide paid FMLI benefits through self-insurance, this is not feasible for most mid-sized and smaller businesses. The general court therefore finds that it is in the public interest for the state to strategically use its purchasing power and tax expenditure authority to establish a marketplace in the state for advantageously priced FMLI wage replacement benefits.
Source.
2021, 91:464, eff. July 1, 2021.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-I - Department of Administrative Services › Section 21-I:101 - Definitions.

21-I:101 Definitions. –
In this subdivision:
I. "Child" has the same meaning as "son or daughter" in 29 U.S.C. section 2611(12).
II. "Commissioner" means the commissioner of the department of administrative services.
III. "Department" means the department of administrative services.
IV. "Family and medical leave" means leave from work:
(a) Because of the birth of a child of the employee, within the past 12 months;
(b) Because of the placement of a child with the employee for adoption or fostering within the past 12 months;
(c) Because of a serious health condition of a family member; or
(d) Because of any qualifying exigency arising from foreign deployment with the armed forces, or to care for a service member with a serious injury or illness as permitted under the federal Family and Medical Leave Act, 29 U.S.C. section 2612(a)(1)(E) and 29 C.F.R. section 825.126(a)(1)-(8), as they existed on October 19, 2017, for family members as defined in paragraph VI.
V. "Family and Medical Leave Act" means the federal Family and Medical Leave Act of 1993, Pub.L. 103-3, 29 U.S.C. section 2601 et seq.
VI. "Family member" means a "child" as defined in paragraph I, a biological, adoptive, or foster parent, stepparent, or legal guardian of the child or the child's spouse or domestic partner, a biological, adoptive, or foster grandparent or step grandparent, or a spouse or domestic partner.
VII. "FMLI" means family and medical leave insurance providing wage replacement benefits under specified conditions.
VIII. "Serious health condition" means any illness of a family member covered by the Family and Medical Leave Act including treatment for addiction as prescribed by a treating clinician, consistent with American Society of Addiction Medicine criteria, as well as treatment for a mental health condition, consistent with American Psychiatric Association criteria.
IX. "State rate" means the per employee premium amount that is charged by the successful bidder for the state contract for FMLI coverage for state government employees as provided in this subdivision. The state rate shall be expressed as a percentage of wages.
Source.
2021, 91:464, eff. July 1, 2021.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-I - Department of Administrative Services › Section 21-I:103 - State Employee Coverage Linked to Coverage Offerings for Other Employers and for Individual Employees.

21-I:103 State Employee Coverage Linked to Coverage Offerings for Other Employers and for Individual Employees. –
The commissioner shall include in the request for proposals for FMLI benefits for state employees a requirement that the winning bidder shall, as a condition of the state contract, also offer the same FMLI coverage to other public employers, private employers with more than 50 employees, and individual employees on the following terms:
I. Private and public non-state employers shall receive a rate that is derived from the state rate through the application of rating factors that are actuarially justified and specified in the bid response.
II. Employers with more than 50 employees who choose to sponsor coverage for their employees shall contract directly with the winning bidder.
III. Individuals who work for employers who choose not to offer FMLI coverage under this subdivision or who fail to meet minimum participation requirements and who do not offer an FMLI benefit that is at least equivalent to the granite state paid family leave plan shall have the opportunity to contract indirectly with the winning bidder through the purchasing pool for family and medical leave insurance authorized under RSA 282-B and administered by the department of employment security. The pool may be experience rated. Coverage through the pool shall include a 7-month waiting period, a one-week elimination period, and a 60-day annual open enrollment period as established by the commissioner in the procurement process. Premiums for individual pool coverage shall not exceed $5 per subscriber per week.
IV. The commissioner shall establish, through his or her discretionary authority in administering the request for information and the request for proposals process, the following additional elements of the benefit structure and plan administration specifically for employees of sponsoring non-state employers consistent with the purposes and policy of this subdivision:
(a) The minimum participation requirement.
(b) The parameters for open enrollment periods.
(c) Procedures for contributory plans, partially contributory plans, and non-contributory plans.
(d) Procedures for payroll deduction and premium remittance for employers with more than 50 employees.
Source.
2021, 91:464, eff. July 1, 2021.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-I - Department of Administrative Services › Section 21-I:104 - Conditions of Non-State Employer Participation.

21-I:104 Conditions of Non-State Employer Participation. –
Participation in the plan by non-state employers shall be voluntary. In addition, non-state employers may choose to provide FMLI at no cost to their employees or on a contributory or partially contributory basis.
Source.
2021, 91:464, eff. July 1, 2021.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-I - Department of Administrative Services › Section 21-I:105 - Procurement Process.

21-I:105 Procurement Process. –
The commissioner may issue a request for information or a request for proposals to secure FMLI coverage for all eligible employees of the state of New Hampshire and to make advantageously priced coverage available to all other private employers with more than 50 employees and public employers in the state as provided in this subdivision. The department, the department of employment security, and the department of insurance shall jointly evaluate the proposals received in response to the request for proposals. The department shall contract with an insurance carrier or carriers to provide FMLI coverage. The contract with the winning bidder shall be subject to governor and council approval. The selected insurance carrier shall be licensed by the state of New Hampshire and in good standing. The selected insurance carrier shall be subject to all applicable insurance laws and regulations of the state of New Hampshire, and the rates and forms for the FMLI contracts shall be filed for approval with the insurance commissioner.
Source.
2021, 91:464, eff. July 1, 2021.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-I - Department of Administrative Services › Section 21-I:106 - Commissioner Discretion to Adjust Initial FMLI Benefit Structure.

21-I:106 Commissioner Discretion to Adjust Initial FMLI Benefit Structure. –
In exercising authority under this subdivision to contract for FMLI coverage for state employees and also for the availability of advantageously priced FMLI coverage for employees of all non-state employers, the commissioner shall have discretionary authority in initiating this program to make changes to the benefit structure of the FMLI plan under RSA 21-I:102, III and may retain a consulting actuary or other benefit advisors in support of this discretionary determination. This discretionary authority shall be exercised in consideration of the stated purposes and policy goals of this subdivision and of the counsels of the FMLI advisory board established in RSA 21-I:107. Any such changes made under this paragraph shall be subject to approval by the governor and council and the legislative fiscal committee prior to implementation and shall be offered by the legislative fiscal committee as an amendment to this subdivision in the next regular session of the general court.
Source.
2021, 91:464, eff. July 1, 2021.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-I - Department of Administrative Services › Section 21-I:107 - Family and Medical Leave Insurance Advisory Board.

21-I:107 Family and Medical Leave Insurance Advisory Board. –
There is hereby established the family and medical leave insurance advisory board, which shall be administratively attached to the department, and which shall hereinafter be called the FMLI advisory board. The FMLI advisory board shall consist of 9 members to be appointed, with the exception of the legislative members, by the governor. Three of the appointees shall be persons who, because of their vocations, employment, or affiliations, shall represent employers; 3 shall be persons who, because of the vocations, employment, or affiliations, shall represent employees; one shall be a senator appointed by the senate president; one shall be a representative appointed by the speaker of the house of representatives; the remaining appointee, who shall be appointed as chairman, shall be a person whose training and experience qualify her or him to successfully resolve the problems of FMLI procurement, eligibility, benefit design, and program administration. The advisory board shall meet no later than 45 days after each calendar quarter and aid the commissioner in formulating policies and discussing problems related to the implementation and administration of this subdivision and RSA 282-B and in assuring impartiality and freedom from political influence in the solution of such problems. Advisory board meetings shall provide opportunity for public comment.
Source.
2021, 91:464, eff. July 1, 2021.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 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.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 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.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 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.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 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.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 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.
(d) Developing such forms or returns as may be necessary, which forms or returns may be required to be signed under the pains and penalties of perjury.
Source.
1985, 204:1. 1987, 109:3, eff. July 5, 1987; 408:3, eff. May 26, 1987. 2023, 33:2, eff. July 16, 2023.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 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.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 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. If the revenue information management systems account revenue is not sufficient to cover the principal and interest on the bonds and notes to fund the RIMS project, the governor is authorized to draw a warrant from funds not otherwise appropriated. 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 project 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. 2023, 79:349, eff. July 1, 2023; 192:4, eff. Aug. 4, 2023.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 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.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 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.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 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.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 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.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 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. –
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 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.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 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.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 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.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 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.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 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.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 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.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 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.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 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.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 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.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 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.