reglab/statecodes huggingface dataset:
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82-A - Communications Services Tax › Section 82-A:4-e - Special Rules for Prepaid Wireless Telecommunications Service.

82-A:4-e Special Rules for Prepaid Wireless Telecommunications Service. –
I. A tax is imposed on each retail transaction in this state of intrastate and interstate communications services that are prepaid wireless telecommunications services. The tax shall be imposed on the gross charge at the rate specified in RSA 82-A:3 and 82-A:4.
II. For purposes of paragraph I, a retail transaction is sourced to New Hampshire:
(a) If the retail transaction occurs in person at a seller's location in New Hampshire; or
(b) If subparagraph (a) does not apply, the prepaid wireless telecommunications service is evidenced by a physical item, such as a card, and the purchaser provides a New Hampshire delivery address for such item; or
(c) If subparagraphs (a) and (b) do not apply, the consumer gives a New Hampshire address during the consummation of the sale, including the address associated with the consumer's payment instrument if no other address is available, and the address is not given in bad faith; or
(d) If subparagraphs (a)-(c) do not apply, the consumer's mobile telephone number is associated with a postal zip code, telephone area code, or location within New Hampshire.
III. The tax imposed by this section shall be collected by the seller from the consumer with respect to each retail transaction sourced to New Hampshire, in accordance with RSA 82-A:6; provided, however, the amount of the tax shall be either separately stated on an invoice, receipt, or other similar document that is provided by the seller to the consumer, or otherwise disclosed to the consumer.
IV. If prepaid wireless telecommunications service is sold with one or more other products or services for a single, non-itemized charge, then the tax shall apply to the entire non-itemized charge except as provided in RSA 82-A:2, V(e).
V. If a minimal amount of prepaid wireless telecommunications service is sold with a prepaid wireless device for a single, non-itemized charge, then the seller may elect not to apply the tax to such transaction. For purposes of this subparagraph, an amount of service denominated as 10 minutes or less, or $5 or less, is minimal.
VI. The seller shall be liable to remit all taxes required by this section that are collected from consumers, including all such taxes that the seller is deemed to collect where the amount of the tax has not been separately stated on an invoice, receipt, or other similar document provided by the seller to the consumer, in accordance with RSA 82-A:7.
VII. The prepaid commercial mobile radio service E911 surcharge imposed under RSA 106-H:9, I-a shall not be subject to the tax imposed by this section.
Source.
2019, 346:257, eff. Jan. 1, 2020.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82-A - Communications Services Tax › Section 82-A:6 - Collection of Tax.

82-A:6 Collection of Tax. –
The tax imposed under this chapter shall be collected from the taxpayer by a retailer maintaining a place of business in this state or having taxable sales in excess of $10,000 and remitted to the department pursuant to this section. The tax required to be collected by this chapter and any such tax collected by such retailer shall constitute a debt owed by the retailer to this state. Retailers shall collect the tax from the taxpayer by adding the tax to the gross charge for communications services in this state, in the manner prescribed by the department. Whenever possible, the tax imposed by this chapter shall, when collected, be stated as a distinct item separate and apart from the gross charge for communications services, and shall be labeled "State Tax." The tax imposed by this chapter shall constitute a debt of the purchaser to the retailer who provides such taxable services until paid, and, if unpaid, is recoverable at law in the same manner as the original charge for such taxable services.
Source.
1990, 9:8, eff. April 1, 1990.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82-A - Communications Services Tax › Section 82-A:8 - Tax Returns by Taxpayer.

82-A:8 Tax Returns by Taxpayer. –
I. When a taxpayer does not pay the tax imposed by this chapter to a retailer, such taxpayer shall file a return with the department and pay the tax upon that portion of gross charges so paid to the retailer during the preceding calendar month by the fifteenth day of the month following that month. Such return shall be filed on a form prescribed by the department and shall contain such information as the department may reasonably require.
II. When a taxpayer pays a tax imposed by this chapter directly to the department, the department upon request from such taxpayer, shall issue an appropriate receipt to such taxpayer showing that he has paid such tax to the department. Such receipt shall be sufficient to relieve the taxpayer from further liability for the amount of tax to which such receipt may refer.
Source.
1990, 9:8, eff. April 1, 1990.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82-A - Communications Services Tax › Section 82-A:9 - Resale Number.

82-A:9 Resale Number. –
I. If a person who provides communications services in this state claims to be a reseller of such services, such person shall apply to the department for a resale number. Such applicant shall state facts which will show the department why such applicant is not liable for tax under this chapter on any of his purchases and shall furnish such additional information as the department may reasonably require.
II. Upon approval of the application, the department shall assign a resale number to the applicant and shall certify such number to him. The department may cancel any such number which is obtained through misrepresentation, or which is used to provide communications services tax-free when such services in fact are not for resale, or which no longer applies because of the person's having discontinued the making of resales.
III. Except as provided in this section, providing communications services in this state shall not be made tax-free on the ground of being a sale for resale unless the person has an active resale number from the department and furnishes that number to the retailer in connection with certifying to the retailer that any sale to such person is nontaxable because of being a sale for resale.
Source.
1990, 9:8, eff. April 1, 1990.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82-A - Communications Services Tax › Section 82-A:11 - Books, Records, Papers and Other Documents.

82-A:11 Books, Records, Papers and Other Documents. –
I. Every retailer maintaining a place of business in this state or required to file or actually filing in this state under this chapter and every taxpayer making direct tax payments to the department under this chapter shall keep books, records, papers and other documents which are adequate to reflect the information required by RSA 82-A:7 and 8 to be reported to the department by filing timely returns with the department. All books and records and other papers and documents required to be kept by this chapter shall be kept in the English language and shall, at all times during business hours of the day, be subject to inspection by the department or its duly authorized agents and employees.
II. The retailer may, upon written authorization of the commissioner, destroy any returns or records, papers or memoranda pertaining to such returns upon the expiration of any period covered by such returns with respect to which the department is authorized to establish liability.
Source.
1990, 9:8, eff. April 1, 1990.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82-A - Communications Services Tax › Section 82-A:11-a - Examinations of Telephone Company Records; Enhanced 911 Charges.

82-A:11-a Examinations of Telephone Company Records;  Enhanced 911 Charges. –
For the purpose of administering and enforcing the provisions of this chapter and in order to assist the bureau of emergency communications, division of emergency services and communications, of the department of safety, in its administration of RSA 106-H:9, the department or any officer or employee of the department designated by the commissioner, may undertake investigations concerning matters covered by this chapter and RSA 106-H:9 and may examine any books, papers, records, or memoranda bearing upon the business transacted or purchased by any such retailer or taxpayer.
Source.
2005, 251:2. 2008, 361:14, eff. July 11, 2008.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82-A - Communications Services Tax › Section 82-A:14 - Tax Sales.

82-A:14 Tax Sales. –
The provisions of RSA 80:26 apply to the sale of land for the payment of taxes due under this chapter, and the state treasurer is authorized to purchase the land for the state. If the state purchases the land, the state treasurer shall certify the purchase to the governor, and the governor shall draw his warrant for the purchase price out of any money in the treasury not otherwise appropriated.
Source.
1990, 9:8. 1991, 163:37, eff. May 27, 1991.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82-A - Communications Services Tax › Section 82-A:15 - Administration; Rulemaking; Proceedings.

82-A:15 Administration;  Rulemaking;  Proceedings. –
I. The commissioner shall collect the taxes imposed under this chapter and interest, additions to tax and penalties imposed, and pay over to the state treasurer the amount of funds collected under this chapter.
II. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to:
(a) The administration of the communications services tax; and
(b) The recovery of any tax imposed by RSA 82-A, interest on tax, or penalties.
III. In the case of a notice of hearing, such notice shall be mailed to the retailer or taxpayer concerned at his last known address, by United States certified or registered mail, and such notice shall be mailed not less than 7 days prior to the date fixed for the hearing.
IV, V. [Repealed.]
VI. Retailers aggrieved by the department's determination of liability with respect to RSA 106-H:9 may appeal pursuant to the procedures and subject to the time limits provided for in taxes administered by the department under RSA 21-J, except that any appeals of the commissioner's redeterminations shall be to the superior court in the county in which the retailer resides or has a place of business or a resident agent. The date of the written notice of liability under RSA 106-H:9 to the retailer shall commence the 60-day period to appeal such determinations under RSA 21-J:28-b, I.
Source.
1990, 9:8. 1991, 163:43, XXXVII; 362:4. 2005, 251:3, eff. July 14, 2005.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82-A - Communications Services Tax › Section 82-A:16 - Repealed by 1991, 163:43, XXXVIII, eff. May 27, 1991.

82-A:16 Repealed by 1991, 163:43, XXXVIII, eff. May 27, 1991. –
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82-A - Communications Services Tax › Section 82-A:16-a - Confidentiality of Records.

82-A:16-a Confidentiality of Records. –
Notwithstanding the provisions of RSA 21-J:14, the commissioner shall not be prohibited from providing tax information with respect to the tax imposed by this chapter to an officer or employee of the bureau of emergency communications, division of emergency services and communications, of the department of safety; provided, that disclosure of department records, files, and returns shall be only for the purposes of, and to the extent necessary for, the performance of his or her duties under RSA 106-H:9. Information disclosed shall not be further disclosed to persons other than officers or employees of the bureau of emergency communications, division of emergency services and communications, of the department of safety. Officers or employees of the bureau of emergency communications, division of emergency services and communications, of the department of safety having in their custody or control any confidential taxpayer information obtained from the department pursuant to this section shall be subject to the provisions of RSA 21-J:14.
Source.
2005, 251:4. 2008, 361:14, eff. July 11, 2008.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 82-A - Communications Services Tax › Section 82-A:17 - Severability.

82-A:17 Severability. –
If any provision of this chapter or the application thereof to any person or circumstance is held to be invalid, the invalidity shall not affect any other provision or the application of such provision to other persons or circumstances, and to this end the provisions of this chapter are severable.
Source.
1990, 9:8, eff. April 1, 1990.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 83-F - Utility Property Tax › Section 83-F:1 - Definitions.

83-F:1 Definitions. –
In this chapter:
I. "Commissioner" means the commissioner of the department of revenue administration.
II. "Department" means the department of revenue administration.
III. "Taxable period" means the period beginning April 1, and ending March 31 of the following year.
IV. "Utility" means any person, partnership, limited liability company, association, corporation, or other entity, their trustees or receivers appointed by any court, owning or possessing utility property, engaged in the generation, production, supply, distribution, transmission, or transportation of electric power or natural gas, crude petroleum and refined petroleum products or combinations thereof, water, or sewage.
V. "Utility property" means all real estate, buildings and structures, machinery, dynamos, apparatus, poles, wires, fixtures of all kinds and descriptions, and pipe lines located within New Hampshire employed in the generation, production, supply, distribution, transmission, or transportation of electric power or natural gas, crude petroleum and refined petroleum products or combinations thereof, water, or sewage subject to tax under RSA 72:6, 72:7 and 72:8, but not exempt under RSA 72:23; provided that no electric power fixtures which would otherwise be taxed under this chapter shall be taxed under this chapter if they are employed solely as an emergency source of electric power. "Utility property" shall not include:
(a) Water and air pollution control facilities exempt from local property taxation under RSA 72:12-a;
(b) Water and sewer companies exempt from regulation as public utilities by the public utilities commission under RSA 362:4;
(c) Any other property which is not subject to local property taxation;
(d) The electrical generation, production, storage, and supply equipment of an "eligible customer-generator" as defined in RSA 362-A:1-a, II-b, and of a "limited producer" as defined in RSA 362-A:1-a, III if selling under RSA 362-A:2-a, for facilities with a rated electricity production capacity of up to and including one megawatt;
(e) Property used for the retail distribution of fuel for personal, non-commercial use, use as a fuel in a motorized vehicle, home cooking, or heating; and
(f) That portion of a manufacturing establishment's generation, production, supply, distribution, transmission, or transportation of electric power or natural gas, crude petroleum and refined petroleum products or combinations thereof, water, or sewage subject to tax under RSA 72:6, 72:7, and 72:8, but not exempt under RSA 72:23, that is expended, used, or consumed on-site primarily for the operation of the manufacturing establishment and that does not otherwise enter the stream of commerce.
Source.
1999, 17:35; 303:3. 2011, 59:1, eff. July 1, 2011. 2021, 229:12, eff. Aug. 26, 2021.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 83-F - Utility Property Tax › Section 83-F:2 - Tax Imposed.

83-F:2 Tax Imposed. –
For taxable periods beginning April 1, 1999, a tax is imposed upon the value of utility property at the rate of $6.60 on each $1000 of such value, to be assessed annually as of April 1, and every year thereafter, and paid in accordance with this chapter.
Source.
1999, 17:35, eff. April 29, 1999.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 83-F - Utility Property Tax › Section 83-F:3 - Determination of Value.

83-F:3 Determination of Value. –
On or before December 1 of the tax year, the commissioner shall determine the market value of utility property for the purposes of this chapter by utilizing generally accepted appraisal methods and techniques. Market value means the property's full and true value as defined under RSA 75:1. In the case of regulated public utilities as defined in RSA 362:2, the commissioner shall hold a single public hearing annually prior to performing assessments, in order to receive public input on assessments under this chapter. Notice of such determination shall be given to the taxpayer within 15 days of the commissioner's determination.
Source.
1999, 17:35. 2010, 219:2, eff. Aug. 27, 2010.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 83-F - Utility Property Tax › Section 83-F:4 - Persons Liable.

83-F:4 Persons Liable. –
The tax imposed by this chapter shall be assessed upon each utility owning or possessing utility property. If an owner of utility property has filed an election pursuant to RSA 83-F:5, II, the tax imposed by this chapter shall be assessed upon each person with an ownership interest in utility property, in the proportion that such person's ownership interest bears to the entirety of the ownership in the property.
Source.
1999, 17:35; 303:4, eff. July 16, 1999.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 83-F - Utility Property Tax › Section 83-F:6 - Records.

83-F:6 Records. –
I. Every person or utility liable for tax under RSA 83-F:4 shall:
(a) Keep such records as may be necessary to determine the amount of such person's liability under this chapter.
(b) Preserve such records for the period of at least 3 years or until any litigation or prosecution under this chapter is finally determined.
(c) Make such records available for inspection by the commissioner or authorized agents, upon demand, at reasonable times during regular business hours.
II. Whoever violates any of the provisions of this section shall be subject to the penalties imposed under RSA 21-J:39.
Source.
1999, 17:35; 303:6, eff. July 16, 1999.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 83-F - Utility Property Tax › Section 83-F:7 - Administration.

83-F:7 Administration. –
I. The commissioner shall collect the taxes, interest, additions to tax and penalties imposed under this chapter and shall pay over to the state treasurer for deposit in the education trust fund established by RSA 198:39 the amount of the funds collected.
II. The commissioner is authorized to contract for the services of utility appraisers as needed for the proper administration of this chapter. Such contract expenses shall be deemed an expense of administration.
III. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to:
(a) The administration of the tax imposed under RSA 83-F:2;
(b) The valuation of utility property required under RSA 83-F:3; and
(c) The recovery of any tax, interest on tax, or penalties imposed by this chapter.
IV. The commissioner may institute actions in the name of the state to recover any tax, interest on tax, additions to tax or the penalties imposed by this chapter.
V. In the collection of the tax imposed by this chapter, the commissioner may use all of the powers granted to tax collectors under RSA 80 for the collection of taxes. The commissioner shall also have all of the duties imposed upon the tax collectors by RSA 80 that are applicable to the commissioner. The provisions of RSA 80:26 shall apply to the sale of land for the payment of taxes due under this chapter, and the state treasurer is authorized to purchase the land for the state. If the state purchases the land, the state treasurer shall certify the purchase to the governor, and the governor shall draw a warrant for the purchase price out of any money in the treasury not otherwise appropriated.
Source.
1999, 17:35; 303:7, eff. July 16, 1999.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 83-F - Utility Property Tax › Section 83-F:8 - Appeals.

83-F:8 Appeals. –
Utility property taxpayers aggrieved by the determination by the commissioner of the value of utility property pursuant to RSA 83-F:3 and the assessment of the tax imposed under this chapter may appeal such valuations and assessments according to the procedure and subject to the time limits provided for other taxes administered by the department under RSA 21-J.
Source.
1999, 17:35. 2005, 87:1, eff. April 1, 2005.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 83-F - Utility Property Tax › Section 83-F:9 - Exemption From Education Tax.

83-F:9 Exemption From Education Tax. –
Persons and property subject to taxation under this chapter shall not be subject to tax under RSA 76:3; provided, however, that nothing in this chapter shall be construed to exempt such persons or property from local school, municipal, district, or county taxation under RSA 76.
Source.
1999, 17:35; 303:8. 2005, 257:3. 2008, 173:15, eff. July 1, 2009.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 84-A - Medicaid Enhancement Tax › Section 84-A:1 - Definitions.

84-A:1 Definitions. –
In this chapter:
I. "Commissioner" means the commissioner of revenue administration.
II. [Repealed.]
III. "Hospital" means general hospitals required to be licensed under RSA 151 that provide inpatient and outpatient hospital services, but not including government facilities.
III-a. "Inpatient hospital services" means those services that are classified as inpatient hospital services for purposes of section 1903(w) of the Social Security Act, and are defined in 42 C.F.R. section 440.10, regardless of the patient receiving the service or the payor for that service.
IV. "Medicaid enhancement tax" means the tax imposed upon net patient services revenue pursuant to this chapter.
IV-a. "Net patient services revenue" means the gross charges of the hospital for inpatient and outpatient hospital services less any deducted amounts for bad debts, charity care, and payor discounts. "Net patient services revenue" shall include revenues received from the state's uncompensated care account and revenues received from all payers of inpatient and outpatient hospital services.
IV-b. "Outpatient hospital services" means those services that are classified as outpatient hospital services for purposes of section 1903(w) of the Social Security Act, and are defined in 42 C.F.R. section 440.20, regardless of the patient receiving the service or the payor for that service.
V. "Taxable period" means a 12-month period beginning July 1 and ending June 30.
VI. "Uncompensated care and Medicaid fund" means the fund established in RSA 167:64 to reimburse hospitals for costs associated with uncompensated care and shortfalls in publicly funded programs.
Source.
1991, 299:2. 1993, 4:4. 2004, 260:3, 4, 10. 2011, 224:38, 39, eff. July 1, 2011. 2014, 158:1, eff. July 1, 2014; 158:2-4, 11, eff. June 30, 2014.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 84-A - Medicaid Enhancement Tax › Section 84-A:2 - Imposition of Tax.

84-A:2 Imposition of Tax. –
I. For the taxable period ending June 30, 2014, a tax is imposed at a rate of 5.5 percent upon the net patient services revenue of every hospital for the hospital's fiscal year ending during the first full calendar year preceding the taxable period.
II. For the taxable period ending June 30, 2015, a tax is imposed at a rate of 5.5 percent upon the net patient services revenue of every hospital for the hospital's fiscal year ending during the calendar year in which the taxable period begins.
III. For the taxable period ending June 30, 2016, a tax is imposed at a rate of 5.45 percent upon the net patient services revenue of every hospital for the hospital's fiscal year ending during the calendar year in which the taxable period begins.
IV. For the taxable period ending June 30, 2017, a tax is imposed at a rate of 5.4 percent upon the net patient services revenue of every hospital for the hospital's fiscal year ending during the calendar year in which the taxable period begins.
V. For the taxable period ending June 30, 2018, and for every taxable period thereafter, a tax is imposed at a rate of 5.4 percent upon the net patient services revenue of every hospital for the hospital's fiscal year ending during the calendar year in which the taxable period begins.
Source.
1991, 299:2. 1993, 4:5. 1998, 352:1. 2003, 319:36. 2004, 260:2. 2007, 263:50, eff. Jan. 1, 2008. 2014, 158:5, eff. June 30, 2014. 2018, 162:34, eff. June 6, 2018.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 84-A - Medicaid Enhancement Tax › Section 84-A:3 - Tax Due; Offset for Past Due Payments.

84-A:3 Tax Due;  Offset for Past Due Payments. –
I. For the taxable period beginning July 1, 2014, and for every taxable period thereafter, each hospital shall pay 100 percent of its Medicaid enhancement tax due and payable for the taxable period no later than the fifteenth day of April.
II. Payments due under this section which are past due from any hospital by more than 60 days may be collected from such hospital by means of offset against any amounts due and payable to such hospital by any program operated by the department of health and human services including, but not limited to, programs of medical assistance authorized under the Title XIX or XXI of the Social Security Act and operated by the department of health and human services, or any other state program under which the state purchases services from such a hospital. The department of revenue administration shall establish a plan for reporting the necessary information to the department of health and human services or other appropriate state department to collect offsets under this section.
Source.
1991, 299:2; 390:3. 1993, 4:6, 7. 2010, Sp. Sess., 1:12, eff. July 1, 2010. 2014, 158:6, eff. July 1, 2014.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 84-A - Medicaid Enhancement Tax › Section 84-A:4 - Returns.

84-A:4 Returns. –
Every hospital shall on or before the fifteenth day of April in the taxable period make a return to the commissioner. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to the form of such return and the data which it must contain for the correct computation of net patient services revenue and the tax assessed upon such amount. All returns shall be signed by the taxpayer or by its authorized representative, subject to the pains and penalties of perjury. If such return shows an overpayment of the tax due, the commissioner shall refund or credit the overpayment to the hospital in accordance with RSA 21-J:28-a. Every hospital shall on or before January 15 in the taxable period make a nonbinding estimate of its projected tax payment.
Source.
1991, 299:2. 2004, 260:5, eff. July 1, 2005. 2014, 158:7, eff. July 1, 2014.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 84-A - Medicaid Enhancement Tax › Section 84-A:5 - Method of Payment and Deposit of Tax.

84-A:5 Method of Payment and Deposit of Tax. –
I. The payments required by RSA 84-A:3 shall be made by electronic transfer of moneys to the state treasurer and deposited to the uncompensated care and Medicaid fund established by RSA 167:64.
II. The state treasurer is authorized to establish an account or accounts and to take all steps necessary to facilitate the electronic transfer of moneys required in paragraph I. The state treasurer shall provide the commissioner a record of any moneys so transferred and deposited.
Source.
1991, 299:2. 1993, 4:8, eff. July 1, 1993. 2014, 158:8, eff. July 1, 2014.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 84-A - Medicaid Enhancement Tax › Section 84-A:6 - Additional Returns.

84-A:6 Additional Returns. –
When the commissioner has reason to believe that a hospital has failed to file a return or to include any part of its net patient services revenue in a filed return, the commissioner may require the hospital to file a return or a supplementary return showing such additional information as the commissioner prescribes. Upon the receipt of the supplementary return, or if none is received within the time set by the commissioner, the commissioner may find and assess the amount due upon the information that is available. The making of such additional return does not relieve the hospital of any penalty for failure to make a correct original return or relieve it from liability for interest imposed under RSA 21-J:28 or any other additional charges imposed by the commissioner. This section shall not be construed to modify the statute of limitations provided in RSA 21-J:29.
Source.
1991, 299:2. 2004, 260:6, eff. July 1, 2005.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 84-A - Medicaid Enhancement Tax › Section 84-A:7 - Extension of Time for Returns.

84-A:7 Extension of Time for Returns. –
For good cause, the commissioner may extend the time within which a hospital is required to file a return, and if such return is filed during the period of extension no penalty or late filing charge may be imposed for failure to file the return at the time required by this chapter, but the hospital shall be liable for interest and late payment charges as prescribed in RSA 21-J:28 or 33. Failure to file the return during the period of the extension shall void the extension.
Source.
1991, 299:2, eff. June 20, 1991.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 84-A - Medicaid Enhancement Tax › Section 84-A:8 - Taxpayer Records.

84-A:8 Taxpayer Records. –
I. Every hospital shall:
(a) Keep such records as may be necessary to determine the amount of its liability under this chapter.
(b) Preserve such records for the period of 3 years or until any litigation or prosecution hereunder is finally determined.
(c) Make such records available for inspection by the commissioner or his authorized agents, upon demand, at reasonable times during regular business hours.
II. Whoever violates the provisions of this section shall be subject to the penalties imposed under RSA 21-J:39.
Source.
1991, 299:2, eff. June 20, 1991.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 84-A - Medicaid Enhancement Tax › Section 84-A:9 - Administration.

84-A:9 Administration. –
I. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to:
(a) The administration of the medicaid enhancement tax; and
(b) The recovery of any tax, interest on tax, or penalties imposed by this chapter or by RSA 21-J.
II. The commissioner may institute actions in the name of the state to recover any tax, interest on tax, additions to tax or penalties imposed by this chapter or by RSA 21-J.
III. In the collection of any overdue tax, penalties or interest imposed by this chapter or by RSA 21-J, the commissioner may use all of the powers granted to tax collectors under RSA 21-J and RSA 80 for the collection of taxes.
Source.
1991, 299:2, eff. June 20, 1991.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 84-A - Medicaid Enhancement Tax › Section 84-A:10 - Confidentiality of Records.

84-A:10 Confidentiality of Records. –
Notwithstanding the provisions of RSA 21-J:14, the commissioner shall not be prohibited from providing tax information to the commissioner of health and human services with respect to the tax imposed by this chapter, provided that the commissioner of health and human services and his agents and employees shall be subject to the provisions of RSA 21-J:14 with respect to any tax information provided by the commissioner.
Source.
1991, 299:2, eff. June 20, 1991.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 84-A - Medicaid Enhancement Tax › Section 84-A:11 - Protection of Tax Exemption.

84-A:11 Protection of Tax Exemption. –
Nothing in this chapter shall be construed to limit or impair the availability of tax exemptions currently provided under RSA 72:23.
Source.
1991, 299:2, eff. June 20, 1991.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 84-A - Medicaid Enhancement Tax › Section 84-A:14 - Declaration of Intent.

84-A:14 Declaration of Intent. –
It is the declared intent of this chapter to provide for the consistent, equitable, and rational taxation of revenue received from inpatient hospital services and outpatient hospital services, which are 2 separate and distinct classes of property and are permissible classes of health care-related services which may be taxed in accordance with federal law to ensure access to Federal Financial Participation. In addition, it is the declared intent of this chapter to enact a health care-related tax, as permitted under section 1903(w) of the Social Security Act, upon the revenue derived from inpatient and outpatient hospital services, which are distinct from other classes of health care services, are subject to a different reimbursement methodology for public payors, are subject to different licensing and certification requirements, are potentially eligible for uncompensated care payments under the disproportionate share hospital program, and which provide a necessary, rational, and demonstrated public health benefit.
Source.
2014, 158:9, eff. June 30, 2014.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 84-A - Medicaid Enhancement Tax › Section 84-A:15 - Severability.

84-A:15 Severability. –
If any provision of this chapter or the application thereof to any person or circumstances is held invalid, the invalidity does not affect other provisions or applications of the chapter which can be given effect without the invalid provisions or applications, and to this end the provisions of this chapter are severable. This severability clause shall apply to the application of this chapter to revenue from inpatient hospital services and outpatient hospital services, such that the invalidity of either shall not affect the application of the statute to the other.
Source.
2014, 158:9, eff. June 30, 2014.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 84-C - Nursing Facility Quality Assessment › Section 84-C:1 - Definitions.

84-C:1 Definitions. –
In this chapter:
I. "Assessment" means the nursing facility quality assessment imposed pursuant to this chapter.
II. "Assessment period" means a 3-month period beginning July 1, October 1, January 1, and April 1, of each year.
III. "Commissioner" means the commissioner of the department of revenue administration.
IV. "Net patient services revenues" means revenues earned on an accrual basis of accounting, net of deducted amounts for bad debts, charity care, and payer discounts, by a nursing facility for services provided to residents as provided for in 42 CFR 433.68(d)(1)(iii).
V. "Nursing facility" means:
(a) A nursing facility as defined in RSA 151-E:2, V.
(b) A facility licensed as a specialty hospital and certified to receive federal reimbursement as a nursing facility.
Source.
2003, 223:9. 2004, 260:11. 2008, 253:2, eff. June 26, 2008.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 84-C - Nursing Facility Quality Assessment › Section 84-C:2 - Imposition of Fee.

84-C:2 Imposition of Fee. –
An assessment of 5.5 percent of net patient services revenues is hereby imposed on all nursing facilities on the basis of patient days in each nursing facility. The fee shall be implemented in accordance with the provisions of 42 C.F.R. part 433.
Source.
2003, 223:9. 2004, 260:12. 2007, 263:51, eff. Jan. 1, 2008.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 84-C - Nursing Facility Quality Assessment › Section 84-C:3 - Assessment Due.

84-C:3 Assessment Due. –
I. Each nursing facility shall pay 100 percent of its nursing facility quality assessment due and payable for the assessment period no later than the fifteenth day of the month following the assessment period. Notwithstanding any provision of law to the contrary, no penalty or interest shall be imposed for failure to make payment of the assessment when due if such payment is made by electronic funds transfer on or before the last day of the month in which such payment is due.
II. If the return required by RSA 84-C:4 shows an additional amount of assessment to be due, such additional amount is due and payable at the time the return is due.
Source.
2003, 223:9. 2010, 152:5, eff. Aug. 13, 2010.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 84-C - Nursing Facility Quality Assessment › Section 84-C:4 - Returns.

84-C:4 Returns. –
Every nursing facility shall on or before the tenth day of the month following the expiration of the assessment period make a return to the commissioner. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to the form of such return and the date which it must contain for the correct computation of facility net patient services revenues and the assessment upon such amount. All returns shall be signed by the authorized representative of the nursing facility, subject to the pains and penalties of perjury. If such return shows an overpayment of the assessment due, the commissioner shall refund or credit the overpayment to the nursing facility.
Source.
2003, 223:9. 2004, 260:13, eff. June 16, 2004. 2023, 145:7, eff. June 30, 2023.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 84-C - Nursing Facility Quality Assessment › Section 84-C:5 - Collection and Deposit of Assessment.

84-C:5 Collection and Deposit of Assessment. –
I. Except as provided in RSA 84-C:5-a and rules adopted pursuant to RSA 84-C:9, I-a, the payments required by RSA 84-C:3 shall be made by electronic transfer of moneys to the state treasurer and deposited to the nursing facility trust fund established by RSA 151-E:14.
II. The state treasurer is authorized to establish an account or accounts and to take all steps necessary to facilitate the transfer of moneys required in paragraph I.
Source.
2003, 223:9. 2008, 253:3, eff. June 26, 2008. 2016, 85:6, eff. July 18, 2016.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 84-C - Nursing Facility Quality Assessment › Section 84-C:5-a - Collection and Deposit of Assessment.

84-C:5-a Collection and Deposit of Assessment. –
Notwithstanding the provisions of RSA 84-C:5, the payments required by RSA 84-C:3 for a nursing facility as defined in RSA 84-C:1, V(b) shall be deposited to the state general fund.
Source.
2008, 253:4, eff. June 26, 2008.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 84-C - Nursing Facility Quality Assessment › Section 84-C:6 - Additional Returns.

84-C:6 Additional Returns. –
When the commissioner has reason to believe that a nursing facility has failed to file a return or to include any part of its net patient services revenue in a filed return, the commissioner may require the nursing facility to file a return or a supplementary return showing such additional information as the commissioner prescribes. Upon the receipt of the supplementary return, or if none is received within the time set by the commissioner, the commissioner may find and assess the amount due upon the information that is available. The making of such additional return does not relieve the nursing facility of any penalty for failure to make a correct original return or relieve it from liability for interest imposed under RSA 21-J:28 or any other additional charges imposed by the commissioner. This section shall not be construed to modify the statute of limitations provided in RSA 21-J:29.
Source.
2003, 223:9. 2004, 260:14, eff. June 16, 2004.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 84-C - Nursing Facility Quality Assessment › Section 84-C:7 - Extension of Time for Returns.

84-C:7 Extension of Time for Returns. –
For good cause, the commissioner may extend the time within which a nursing facility is required to file a return, and if such return is filed during the period of extension no penalty or late filing charge may be imposed for failure to file the return at the time required by this chapter, but the nursing facility shall be liable for interest and late payment charges as prescribed in RSA 21-J:28 or RSA 21-J:33. Failure to file the return during the period of the extension shall void the extension.
Source.
2003, 223:9, eff. July 1, 2003.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 84-C - Nursing Facility Quality Assessment › Section 84-C:8 - Records.

84-C:8 Records. –
I. Every nursing facility shall:
(a) Keep such records as may be necessary to determine the amount of its liability under this chapter.
(b) Preserve such records for the period of 3 years or until any litigation or prosecution hereunder is finally determined.
(c) Make such records available for inspection by the commissioner or his authorized agents, upon demand, at reasonable times during regular business hours.
II. Whoever violates the provisions of this section shall be subject to the penalties imposed under RSA 21-J:39.
Source.
2003, 223:9, eff. July 1, 2003.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 84-C - Nursing Facility Quality Assessment › Section 84-C:9 - Administration.

84-C:9 Administration. –
I. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to:
(a) The administration of the nursing facility quality assessment; and
(b) The recovery of any assessment, interest on assessment, or penalties imposed by this chapter or by RSA 21-J.
I-a. The commissioner may adopt rules, pursuant to RSA 541-A, relative to exceptions to the requirement of RSA 84-C:5, I that payment be made by electronic transfer in instances when a nursing facility is unable to remit payment to the state treasurer by electronic transfer.
II. The commissioner may institute actions in the name of the state to recover any assessment, interest on assessment, additions to assessment, or penalties imposed by this chapter or by RSA 21-J.
III. In the collection of any overdue tax, penalties or interest imposed by this chapter or by RSA 21-J, the commissioner may use all of the powers granted to tax collectors under RSA 21-J and RSA 80 for the collection of taxes.
Source.
2003, 223:9, eff. July 1, 2003. 2016, 85:7, eff. July 18, 2016.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 84-C - Nursing Facility Quality Assessment › Section 84-C:10 - Confidentiality of Records.

84-C:10 Confidentiality of Records. –
Notwithstanding the provisions of RSA 21-J:14, the commissioner shall not be prohibited from providing information to the commissioner of health and human services with respect to the assessment imposed by this chapter, provided that the commissioner of health and human services and his agents and employees shall be subject to the provisions of RSA 21-J:14 with respect to any information provided by the commissioner.
Source.
2003, 223:9, eff. July 1, 2003.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 84-C - Nursing Facility Quality Assessment › Section 84-C:11 - Contingencies.

84-C:11 Contingencies. –
I. The nursing facility quality assessment imposed by this chapter shall not be assessed, and no return shall be required to be made, upon the occurrence of any of the following events:
(a) Aggregate medicaid reimbursement for nursing facilities through accounting unit 05-01-10-04-01 class 90 is reduced below the level in effect as of February 1, 2003, increased by the funds expended from the nursing facility trust fund established under RSA 151-E:14 and matched by corresponding federal funds.
(b) Federal approval of the nursing facility quality assessment established under this chapter, or of any related state plan amendments or waivers is withdrawn.
(c) Collection of the assessment is rendered invalid by the decision of any court or administrative agency.
(d) Any proceeds collected from nursing facilities as defined in RSA 84-C:1, V(a), from the nursing facility quality assessment established in this chapter are expended by the state or any state agency for any purpose other than funding nursing facility expenditures through the nursing facility trust fund under RSA 151-E:14.
(e) [Repealed.]
II. The commissioner of health and human services shall notify the commissioner of revenue administration of the occurrence of any of the contingencies in paragraph I.
III. The nursing facility quality assessment under this chapter shall not be assessed or collected and payments from the nursing facility trust fund authorized by RSA 151-E:14 shall not be made until after the commissioner of health and human services certifies to the commissioner that the department of health and human services has obtained all necessary federal approvals. Payments under RSA 151-E:15 shall be effective for the period beginning May 1, 2003.
Source.
2003, 223:9. 2004, 260:15-17, 21, I. 2008, 253:5, eff. June 26, 2008. 2012, 247:3, eff. Aug. 17, 2012.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 85 - Extents › Section 85:1 - Who may Issue.

85:1 Who may Issue. –
The state treasurer or the commissioner of revenue administration, and each county and town treasurer, may issue extents under their hands and seals respectively, in cases authorized by law, and such extents shall be deemed to be executions against the person and property.
Source.
RS 48:1. CS 51:1. GS 59:1. GL 66:1. PS 66:1. PL 71:1. RL 86:1. 1999, 17:36; 338:7, eff. Nov. 3, 1999.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 85 - Extents › Section 85:2 - Liability of Town.

85:2 Liability of Town. –
Any town which shall neglect to choose proper officers for assessing and collecting taxes shall be liable to an extent for state and county taxes; and the same may be levied upon the property of any inhabitant or owner of property therein, if no estate of such town be found whereon to levy the same.
Source.
RS 48:2. CS 51:2. GS 59:2. GL 66:2. PS 66:2. PL 71:2. RL 86:2.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 85 - Extents › Section 85:3 - Liability of Selectmen.

85:3 Liability of Selectmen. –
Selectmen who neglect to assess any tax for which they have the warrant of the state or county treasurer at the time and in the manner legally prescribed therein, or who neglect to return to either of such treasurers or to the town treasurer the name of the collector to whom they may commit any tax assessed by them, and payable to such treasurers respectively, shall be liable to an extent.
Source.
RS 48:3. CS 51:3. GS 59:3. GL 66:3. PS 66:3. PL 71:3. RL 86:3.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 85 - Extents › Section 85:4 - Liability of Collector.

85:4 Liability of Collector. –
Any collector to whom a tax is committed, who neglects to pay the same to the state, county or town treasurer, or other person to whom the same is payable, within the time limited in his warrant, which shall not be less than 3 months from the delivery of the warrant, except in cases where a shorter time is limited by law, shall be liable to an extent.
Source.
RS 48:4. CS 51:4. GS 59:4. GL 66:4. PS 66:4. PL 71:4. RL 86:4.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 85 - Extents › Section 85:5 - Issue by Selectmen.

85:5 Issue by Selectmen. –
If any collector to whom any tax payable to the state or county treasurer is committed neglects to pay the same within the time limited in his warrant, and the selectmen of the town shall judge that there is danger that the collector will abscond or be unable to pay the same, they may issue an extent against such collector for the taxes in arrears.
Source.
RS 48:5. CS 51:5. GS 59:5. GL 66:5. PS 66:5. PL 71:5. RL 86:5.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 85 - Extents › Section 85:6 - Effect of Issue.

85:6 Effect of Issue. –
No extent shall be issued by the state or county treasurer against any collector, after notice given by the selectmen that they have issued an extent against him as aforesaid; but if the tax is not paid within 3 months from the time the same became payable, an extent may be issued against such selectmen.
Source.
RS 48:6. CS 51:6. GS 59:6. GL 66:6. PS 66:6. PL 71:6. RL 86:6.