reglab/statecodes huggingface dataset:
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-J - Department of Revenue Administration › Section 21-J:13 - Rulemaking Authority.

21-J:13 Rulemaking Authority. –
The commissioner shall adopt rules, pursuant to RSA 541-A, relative to:
I. The collection of state taxes administered by the department under RSA 21-J:1, II(a).
II. The form of inventories used by individuals and corporations to list taxable property for return to selectmen and assessors, and the form of return blanks used by selectmen in towns and assessors in cities to make certificates of the number of individuals and the ratable valuation of the ratable estates under RSA 21-J:3, I.
III. The uniform auditing of county accounts and a standardized chart of accounts for those county accounts kept by county officers under RSA 21-J:16.
IV. The uniformity of municipal accounts through a standardized chart of accounts under RSA 21-J:17.
V. [Repealed.]
VI. The approval of appraisers of taxable property including:
(a) Evidence of the professional capability of personnel to be employed under contract under RSA 21-J:11; and
(b) The content of the contract to be approved under RSA 21-J:11, as provided in RSA 71-B.
VII. (a) The format and type of information to be submitted by local units of government which the commissioner needs to establish and approve tax rates.
(b) Interpretations of any statutes used in establishing the tax rate.
(c) The method by which a local unit of government may appeal a decision made by the department in the establishment of tax rates under RSA 21-J:3, XV.
VIII. The criteria which must be met to qualify as a nonprofit housing or health care facility for the purposes of RSA 72:23-k.
IX. The forms and any other information that shall be furnished to the department to perform the annual equalization as required under RSA 21-J:3, XIII and RSA 21-J:15.
X. A method for collecting taxes by electronic transfer under RSA 21-J:3, XXI.
XI. [Repealed.]
XII. Certification, decertification, enforcement, and hearing requirements under RSA 21-J:14-f and 21-J:14-g.
XIII. [Repealed.]
XIV. The implementation and administration of a voluntary disclosure program established under RSA 21-J:3, XXXII.
Source.
1985, 204:1. 1987, 194:2. 1989, 399:2, I. 1991, 269:2, 3. 1993, 61:2. 1994, 325:4. 1999, 17:58, IV. 2001, 297:4. 2004, 203:2, 8. 2009, 144:250. 2011, 47:1, I, eff. May 23, 2011. 2013, 247:4, eff. Mar. 24, 2014. 2015, 276:246, eff. July 1, 2015.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-J - Department of Revenue Administration › Section 21-J:13-a - Exemption From Rulemaking Requirement.

21-J:13-a Exemption From Rulemaking Requirement. –
The commissioner shall be exempt from adopting, as rules pursuant to RSA 541-A, the requirements on all forms.
Source.
1996, 164:4. 2010, Sp. Sess., 1:74, eff. June 10, 2010.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-J - Department of Revenue Administration › Section 21-J:14-c - Repealed by 2013, 20:1, I, eff. July 15, 2013.

21-J:14-c Repealed by 2013, 20:1, I, 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:14-d - Repealed by 2013, 20:1, II, eff. July 15, 2013.

21-J:14-d Repealed by 2013, 20:1, II, 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:14-e - Auditing Authority.

21-J:14-e Auditing Authority. –
Every person, firm, or corporation making appraisals on behalf of a municipality for tax assessment purposes shall maintain records of its appraisal activities and shall make all such records available for inspection by the commissioner or authorized agents, upon request, at reasonable times during regular business hours. Any willful violation of the provisions of this section shall be subject to the penalties included in RSA 21-J:39.
Source.
2001, 297:2, 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:14-f - Certification Required.

21-J:14-f Certification Required. –
I. Every person, whether working individually, for a firm or corporation, or as a municipal employee, making appraisals of a municipality for tax assessment purposes, except elected officials making appraisals pursuant to RSA 75:1, shall be certified by the assessing certification board according to rules adopted by the assessing standards board as provided in paragraph II or the assessing certification board under RSA 310-C as provided in paragraph IV, as the case may be. Department of revenue administration employees shall be certified at the level appropriate to their duties.
II. The assessing standards board shall adopt rules, pursuant to RSA 541-A, relative to qualifications for certification, requirements for continuing education, and decertification of, suspension of, or other disciplinary actions against persons required to be certified in paragraph I. Such rules shall specify the minimum qualifications with respect to education and training required for certification according to the following functional job categories ranked in ascending hierarchical order:
(a) Building measurer and lister.
(b) Property assessor assistant.
(c) Property assessor.
(d) Property assessor supervisor.
III. No person, except boards of assessors and selectmen making appraisals pursuant to RSA 75:1, shall make appraisals without first obtaining the certification required by this section and RSA 310-C. Certification is non-assignable and cannot be transferred. Any person who willfully fails to obtain certification as provided in this section and RSA 310-C shall be subject to the penalties imposed under RSA 21-J:39, IV.
IV. The assessing standards board rules shall remain in effect until such time as they may be amended or modified by the assessing standards board or superseded by the assessing certification board.
Source.
2001, 297:2; 158:61. 2004, 203:5. 2006, 193:3. 2010, 257:5, eff. July 6, 2010. 2022, 267:7, eff. Jan. 1, 2023.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-J - Department of Revenue Administration › Section 21-J:14-g - Decertification.

21-J:14-g Decertification. –
I. The commissioner may decertify, suspend, or take other disciplinary action against any person for failure to comply with the rules of the assessing standards board adopted pursuant to RSA 21-J:14-f, II or the assessing certification board adopted pursuant to 310-C.
II. Any person aggrieved by a decertification, suspension, or other disciplinary action of the assessing certification board under RSA 310-C may appeal from such decision by application to the board of tax and land appeals or by petition to the superior court in the county in which such person resides or maintains his or her business within 30 days after receiving written notice of the commissioner's decision. The board of tax and land appeals or the court, as the case may be, shall hear the appeal forthwith.
Source.
2001, 297:2. 2004, 203:5. 2010, 257:4, eff. July 1, 2011. 2022, 267:9, eff. Jan. 1, 2023; 267:10, eff. Sept. 1, 2023.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-J - Department of Revenue Administration › Section 21-J:14-h - Purpose.

21-J:14-h Purpose. –
The general court finds that the encouragement and support of the establishment of multi-jurisdictional assessing districts is in the state's interest in order to ensure the accuracy and fairness of valuations of real property for the purposes of administration of the education tax, county property taxes, school district property taxes, municipal property taxes, the distribution of various forms of state aid, and the equalization of property values among jurisdictions. The general court further recognizes that many municipalities do not have sufficient numbers of real estate parcels, sufficient varieties of real property, or sufficient levels of new development to make it practical or economical to engage full-time, trained, and certified assessing professionals. The general court further finds that the state has a vested interest in encouraging and supporting the establishment of cooperative assessing districts which can efficiently and economically provide full-time, trained, and certified assessing professionals to serve the municipalities which elect to create and join said districts.
Source.
2001, 297:2. 2005, 257:14. 2008, 173:15, eff. July 1, 2009.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-J - Department of Revenue Administration › Section 21-J:14-i - Cooperative Assessing Districts Authorized.

21-J:14-i Cooperative Assessing Districts Authorized. –
I. Any 2 or more municipalities may form a cooperative assessing district under this chapter by utilizing the process set forth in RSA 53-A, relative to agreements between government units.
II. A cooperative assessing district agreement may include a county as an administrative party to the agreement.
III. A cooperative assessing district may have municipalities from more than one county as members.
Source.
2001, 297:2, 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:14-j - Minimum Requirements for a District Inter-local Agreement.

21-J:14-j Minimum Requirements for a District Inter-local Agreement. –
I. The intergovernmental agreement used to form a cooperative assessing district shall substantially conform to the provisions outlined in RSA 53-A:3 and shall include the following:
(a) A district cost allocation formula based in whole or in part on the number of parcels of real property in each member municipality.
(b) A governing board on which each municipality in the district is represented by at least one member who has at least one vote.
(c) A term of initial membership of at least 5 years.
(d) A requirement of at least 12 months written notice and a vote of the municipality's legislative body before a member may withdraw from the district.
(e) Provisions for holding a withdrawing municipality responsible for payment of its proportionate share of future district expenses to which the district may be committed because of the withdrawing municipality's membership such as capital costs and retirement costs.
(f) Provisions that require a municipality which joins a district to provide its annual pro rata share of the district's budget without regard to whether or not said share is approved and supported by the governing body, the budget committee, or the legislative body of the municipality.
(g) Provisions for administratively attaching the district staff to a political subdivision for the purposes of accounting, payroll, retirement, insurance, and fringe benefits, and for compensating that political subdivision for these administrative services.
(h) Provisions for compensation and oversight if private entities are hired by the district, rather than staff administratively attached to and serving as employees of a political subdivision.
(i) A formula for staffing the district with full-time, trained, and certified professional appraisers which may be based on the number of parcels and types of properties found in the district and other necessary staff.
II. All appraisers employed by a district shall meet current standards pursuant to RSA 21-J:14-f.
Source.
2001, 297:2, 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:14-k - Cessation of Unauthorized Appraisals.

21-J:14-k Cessation of Unauthorized Appraisals. –
The commissioner, or the commissioner's authorized agents, may issue a written cease and desist order against any person, firm, corporation, or municipality that does not comply with RSA 21-J:11, I, RSA 21-J:14-f, or RSA 310-C. Any such act may be enjoined by the superior court, upon application of the attorney general.
Source.
2002, 249:7, eff. May 17, 2002. 2022, 267:3, eff. Jan. 1, 2023.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-J - Department of Revenue Administration › Section 21-J:15 - Municipal and Property Division.

21-J:15 Municipal and Property Division. –
There is established within the department a municipal and property division, under the supervision of an unclassified director of the municipal and property division, who shall be responsible for the following functions:
I. Providing technical assistance to the political subdivisions of the state.
II. Ensuring the performance of general municipal and county audits.
III. Assisting the commissioner in setting municipal tax rates.
IV. Establishing a standard technical assistance manual for municipalities and political subdivisions on finance and budget matters. This manual shall be available for purchase from the division. The manual shall cover statutory requirements, administrative rules adopted by the commissioner, and advice and information for the use of municipalities and political subdivisions. The manual shall distinguish between those provisions which municipalities and political subdivisions must comply with and those elements which are advisory in nature.
V. Assisting and supervising municipalities and appraisers in appraisals and valuations as provided in RSA 21-J:10 and RSA 21-J:11.
VI. Appraising state-owned forest and recreation land under RSA 227-H and RSA 216-A.
VII. Annually determining the total equalized valuation of properties in the cities and towns and unincorporated places according to the requirements of RSA 21-J:9-a.
VIII. Preparing a standard appraisal manual which may be used by assessing officials, and holding meetings throughout the state with such officials to instruct them in appraising property.
Source.
1985, 204:1. 1987, 285:5. 1995, 87:1, eff. July 1, 1995. 2013, 247:2, eff. Mar. 24, 2014. 2022, 127:1, eff. May 27, 2022.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-J - Department of Revenue Administration › Section 21-J:16 - County Audits.

21-J:16 County Audits. –
The accounting and reporting procedure for the auditing of county accounts, including each county's annual report, shall be uniform in all counties.
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:17 - Uniformity of Municipal Accounts.

21-J:17 Uniformity of Municipal Accounts. –
The accounting officers of the several counties, cities, towns, school and village districts, and their departments, shall keep uniform accounts; provided, however, that any community that budgets on a July 1 to June 30 basis shall be permitted to budget teacher salaries on the same basis.
Source.
1985, 204:1, eff. July 1, 1985; 368:4, eff. Jan. 1, 1986.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-J - Department of Revenue Administration › Section 21-J:18 - Repealed by 1989, 399:2, II, eff. Aug. 4, 1989.

21-J:18 Repealed by 1989, 399:2, II, eff. Aug. 4, 1989. –
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-J - Department of Revenue Administration › Section 21-J:19 - Audit.

21-J:19 Audit. –
I. Any town, or school district, or village district or precinct, at the annual meeting or at a special meeting, or the selectmen of any town, or the governing body of any city, or the school board of any school district, or the commissioners of any village district or precinct, may hire a certified public accountant or a public accountant licensed by the state under RSA 309-A:8 to conduct such an audit within one year after the close of the municipality's fiscal year in accordance with audit guidelines and applicable statutes.
II. Every audit made by independent public accountants licensed under RSA 309-A:8, except examinations for special limited purposes, shall cover the accounts and records of all officials responsible for the receipt, custody, and disbursement of public funds. The audit reports shall include a summary of findings and recommendations regarding compliance with applicable statutory provisions of law, and the adequacy of accounting and business procedures pursued by the unit of government examined. Management letters, so-called, shall be included as part of the official audit findings and recommendations. Contracts executed between local units of government and counties and independent public accountants shall stipulate that all accounts and funds of the governmental unit are to be audited and a report of audit prepared in accordance with this section. A written or printed report of every completed audit shall be made to the proper local officials including a summary of the findings and recommendations of the auditors and a copy of such summary shall be published in the next annual report following the fiscal year in which the audit was completed.
Source.
1985, 204:1. 2008, 174:1, eff. Aug. 10, 2008.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-J - Department of Revenue Administration › Section 21-J:20 - Audit on Motion of Commissioner.

21-J:20 Audit on Motion of Commissioner. –
The commissioner may cause an audit to be made of the accounts of any city, town, school district, or village district or precinct, as often as once in 2 years, or whenever conditions appear to him to warrant such audit. The accounts of all county officers shall be audited annually by a certified public accountant, and a complete report of such audit shall be made available to the public.
Source.
1985, 204:1. 2008, 174:2, eff. Aug. 10, 2008.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-J - Department of Revenue Administration › Section 21-J:20-a - Notification Required; Failure to Complete Audit.

21-J:20-a Notification Required;  Failure to Complete Audit. –
I. Upon completion of an audit made pursuant to RSA 21-J:19 or RSA 21-J:20, each city, town, school district, village district, county, or precinct shall provide notification to the department of the completed audit and a copy such audit shall be sent to the department. If a required audit is not completed by the due date of such audit, the commissioner may levy a fine of up to $250 per day for every day of noncompliance, commencing 90 days after the department has provided written notice to the municipality, political subdivision, or county of the intent to levy such fine.
II. The municipality, political subdivision, or county may petition the commissioner for waiver of the fine in instances where the failure to complete a statutorily required audit by the due date of such audit was due to reasonable cause. If a waiver is granted, the municipality, political subdivision, or county shall within 90 days of receiving the waiver from the department provide the department an executed contract binding the municipality, political subdivision, or county, to conduct the required audit with an entity licensed and certified to do so, and within a time frame approved by the commissioner. Fines collected by the department pursuant to this section shall be deposited in the general fund.
Source.
2022, 127:2, eff. May 27, 2022.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-J - Department of Revenue Administration › Section 21-J:21 - Publication of Report of Audit.

21-J:21 Publication of Report of Audit. –
A written or printed report of every completed audit shall be made to the proper local officials including a summary of the findings and recommendations of the auditors and a copy of such summary shall be published in the next annual report following the fiscal year in which the audit was completed. If, in the opinion of the governing board of a city or the selectmen, school board, county or village district commissioners, the whole report of audit should be published, the report may be published. If such summary of findings and recommendations is not so published, the commissioner, at the expense of the county, city, town, or district affected thereby, may cause such summary to be separately published and distributed or published in a newspaper having a general circulation in said county, city, town, or district.
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:22 - Expenses of Audit.

21-J:22 Expenses of Audit. –
All reasonable expenses incurred by the department in conducting an audit shall be paid in the first instance from the appropriation for the department, but each county, city, town, school district, village district or precinct shall, upon notification by the commissioner of the amount due, reimburse it for such reasonable expenses as follows:
I. Each county and city shall make reimbursement for all such reasonable expenses including salaries of members of the department for such time as said members have spent in said audit.
II. Each town, school district, village district or precinct having an equalized valuation of $1,500,000 or more shall make reimbursement as provided in paragraph I.
III. Each town, school district, village district or precinct having an equalized valuation of less than $1,500,000 shall make reimbursement for all reasonable expenses incurred in the audit including
1/2 of the salaries of members of the department for such time as the members have spent in said audit; provided, however, that in special cases where reimbursement under paragraphs II and III would result in hardship or in case of unusual circumstances, the commissioner is authorized to make such adjustment of said payments as he may deem to be for the best interests of the municipality concerned. The reimbursement shall be credited to the appropriation for the department.
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:23 - Expenses of Private Audit for Municipalities or Counties.

21-J:23 Expenses of Private Audit for Municipalities or Counties. –
All expenses incurred by a municipality or county in connection with an audit conducted by a licensed public accountant or a certified public accountant shall be paid directly to the accountant by the municipality or county concerned.
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:24 - Technical Assistance to Municipalities.

21-J:24 Technical Assistance to Municipalities. –
The commissioner shall provide municipalities with technical assistance relative to taxation and finance, which shall not be binding upon the municipalities.
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:24-a - Revolving Fund Established for Municipal Officers and Employees Education and Training.

21-J:24-a Revolving Fund Established for Municipal Officers and Employees Education and Training. –
I. The commissioner shall establish a revolving fund in order to provide training for and to publish and distribute training and educational materials to municipal officers and employees.
II. The nonlapsing revolving fund, which shall not exceed $5,000 on June 30 of each year, shall be established in the municipal and property division, department of revenue administration. Any amounts in excess of $5,000 on June 30 of each year shall be deposited into the general fund as unrestricted revenue.
III. [Repealed.]
IV. The money in this fund shall be used for the purpose of:
(a) Purchasing, producing, or printing technical information of a nonbinding nature for distribution by the municipal and property division in conjunction with training seminars for local officials, town counsels, and professional auditors. Charges made shall be only in the amount necessary to pay the cost of producing or printing the technical assistance documents of a nonbinding nature or to reimburse the municipal and property division for the cost of purchased material.
(b) Providing training to municipal employees in the areas of assessment, taxation, and finance. A reasonable charge shall be established for such training. This charge shall be fixed to reflect the cost of payments to experts to provide the training, the cost of written training materials, rented facilities, and advertising, and other indirect associated costs. Such training shall be conducted in geographically dispersed locations.
(c) Printing training materials for distribution. A reasonable charge shall be established for each copy of a training document. This charge shall only be the amount necessary to pay the cost of producing such document.
V. Funds received from the sale of any materials shall be credited to the fund established in this section. The receipts from such charges shall be used for no other purpose than the subsequent purchase, production, or printing of technical assistance documents of a nonbinding nature by the municipal and property division of the department of revenue administration.
VI. The following persons shall not be charged for printed materials which are paid for by the fund: legislative committees and legislators who request printed materials.
VII. The department of revenue administration shall provide an accounting for the expenditures and reimbursements in the department's annual report each year.
Source.
1994, 337:1. 1996, 164:1, eff. Aug. 2, 1996. 2014, 78:2, eff. May 27, 2014; 161:2, 3, 6, eff. July 10, 2014.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-J - Department of Revenue Administration › Section 21-J:25 - Powers of Magistrates to Issue Subpoenas in Proceedings of the Commissioner.

21-J:25 Powers of Magistrates to Issue Subpoenas in Proceedings of the Commissioner. –
Justices of the peace and all other magistrates empowered to issue subpoenas and compel the attendance of witnesses in the courts of this state shall have the same power to compel their attendance and the production of evidence in any proceeding before the commissioner.
Source.
1985, 204:1, eff. July 1, 1985.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-J - Department of Revenue Administration › Section 21-J:27-a - Federal Tax Identification.

21-J:27-a Federal Tax Identification. –
For the purpose of administering any state tax as allowed under 42 U.S.C. section 405, the commissioner of the department of revenue administration is authorized to require the submission of a social security number, a federal employer identification number, or any other identifying number used in filing or preparing federal tax returns by individuals, businesses, or return preparers.
Source.
2003, 309:3. 2007, 150:1, eff. Aug. 17, 2007.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-J - Department of Revenue Administration › Section 21-J:28 - Interest.

21-J:28 Interest. –
I. For all taxes administered by the department, interest on amounts not paid when due shall be computed at the annual underpayment rate determined from time to time pursuant to paragraph II from the prescribed payment date or original statutory due date to the date payment is actually made. Interest shall be allowed and paid at the annual overpayment rate determined from time to time pursuant to paragraph III upon any overpayment of taxes administered by the department. No interest shall be allowed or paid on amounts less than $10 unless specifically requested in writing. If any overpayment of tax administered by the department is refunded within 3 months after the due date or authorized extension date or within 3 months after the return is filed, whichever is later, no interest shall be allowed under this section. Interest on amounts not paid when due, or interest on overpayments shall be equal to the sum of the simple interest amounts computed with respect to each calendar year, or a portion thereof, during which the underpayment or overpayment remains outstanding. Interest with respect to only a portion of a calendar year shall be determined on a pro rata basis based on the number of days the underpayment or overpayment remains outstanding during the 365-day calendar year. Upon certification by the commissioner, the state treasurer shall refund the overpayment with interest from the revenue of the specific tax.
I-a. In the case of an assessment of any tax, the department may prescribe a time not to exceed 30 days after notice of the original assessment or any reissued assessment during which, if any amount of the tax is paid, no interest shall be imposed on such amount for the period after notice of the original or reissued assessment.
II. For purposes of this section, with respect to any calendar year, the term "annual underpayment rate" shall be determined by the commissioner and shall mean the underpayment rate specified in section 6621(a)(2) of the Internal Revenue Code of 1986 as in effect on the September 1 immediately preceding such calendar year plus 2 percentage points.
III. For purposes of this section, with respect to any period, the term "overpayment rate" shall mean the underpayment rate determined under paragraph II with respect to such period year less 3 percentage points.
Source.
1985, 204:1. 1991, 163:4. 1992, 13:1. 1995, 268:1, eff. July 1, 1997. 2021, 24:1, eff. May 6, 2021.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-J - Department of Revenue Administration › Section 21-J:28-a - Refund of Taxes.

21-J:28-a Refund of Taxes. –
I. Except as otherwise provided by law, any claim for refund or credit of overpayment of taxes administered by the department shall be filed with the department in writing in such form as the department may by rule prescribe, and shall state the specific grounds upon which it is founded.
II. After a claim for refund is filed, the department shall examine it and either issue the refund or grant the credit to the claimant, or issue a notice of complete or partial denial. After receipt of the department's decision, the claimant may file a written petition for reconsideration with the department as provided in RSA 21-J:28-b.
III. With respect to any refund claim filed with the department pursuant to this section, the commissioner and the taxpayer may, in writing, agree to extend the time for action upon such claim for refund.
IV. In the case of any refund or credit of more than $10 for overpayment of taxes administered by the department, the department shall apply the refund or credit as an offset to any liability with respect to any tax administered by the department. The department shall notify the taxpayer in the event of any such offset in tax.
V. In all cases where it appears that a taxpayer has overpaid his or her tax and the overpayment is $10 or less, the department may, in its discretion, disregard the overpayment if the cost to the state to refund the overpayment would exceed the amount involved, unless the taxpayer has requested the refund.
VI. The procedure outlined in this section and in RSA 21-J:28-b shall be the exclusive method by which taxpayers may challenge their liability for any tax, or the application to them of any provision of this chapter.
Source.
1991, 163:5. 1994, 326:1. 2007, 150:2, eff. Aug. 17, 2007. 2022, 16:3, eff. Apr. 11, 2022.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-J - Department of Revenue Administration › Section 21-J:28-c - Liens.

21-J:28-c Liens. –
I. Notwithstanding the provisions of any other law, with respect to the collection of any tax administered by the department, the department shall cause a certified copy of the notice and demand for payment of such tax, penalties and interest to be filed in accordance with RSA 454-B:2 and such filing and service of the notice and demand shall constitute a lien upon the real estate, personal estate, property interest, right or credit to which the notice and demand relates, or which may be subsequently discovered.
II. If the party liable for such tax, penalties, or interest neither resides in nor owns property in this state, then the notice and demand in paragraph I of this section shall be filed with the secretary of state and shall constitute a lien in the manner as provided in paragraph I.
III. Any lien filed pursuant to this section shall continue and shall be valid and binding until the liability for the sum, with interest, costs and attorney's fees is satisfied or 6 years from the date such lien is filed, whichever is earlier.
IV. In the event the liability, interest, costs, and attorney's fees are not satisfied before the end of the original term of the lien, any lien filed pursuant to this section may be renewed for the same term as the original term of the lien by refiling according to the procedures set forth in paragraphs I-III.
V. A bankruptcy filing by a taxpayer shall not affect the validity of any lien properly filed or renewed in accordance with this section.
Source.
1991, 163:5. 1992, 13:2. 2005, 86:1. 2007, 150:3, eff. Aug. 17, 2007.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-J - Department of Revenue Administration › Section 21-J:28-d - Distraint.

21-J:28-d Distraint. –
Upon neglect or refusal of any person or corporation to pay the taxes assessed upon them, the department may distrain the personal estate, property interest, right or credit of such person or corporation.
Source.
1991, 163:5, eff. May 27, 1991.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-J - Department of Revenue Administration › Section 21-J:28-e - Fraudulent Investment Scheme; Refund Request Procedure.

21-J:28-e Fraudulent Investment Scheme;  Refund Request Procedure. –
I. Notwithstanding any other provision of law, any taxpayer aggrieved by a fraudulent investment scheme may petition for a refund of overpayment of taxes resulting from a fraudulent investment scheme for which an amended federal tax return has been filed claiming a theft loss for the fraudulent investment scheme under Internal Revenue Code section 165. Such petition for refund of overpayment of taxes shall be made within 180 days of the taxpayer filing the amended federal tax return.
II. For purposes of this section, "fraudulent investment scheme" means a transaction in which the party perpetrating the fraud receives cash or property from investors, purports to earn income for the investors, and reports to the investors income amounts that are wholly or partially fictitious. In a fraudulent investment scheme the party perpetrating the fraud criminally appropriates some or all of the investors' cash or property.
III. After a petition for refund is filed, the department shall examine the petition and either issue a notice of refund or credit to the claimant or issue a notice of denial. After receipt of the department's decision, the claimant may file a written petition for reconsideration with the department as provided in RSA 21-J:28-b.
Source.
2012, 154:1, eff. June 7, 2012.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-J - Department of Revenue Administration › Section 21-J:30 - General Application.

21-J:30 General Application. –
Except as otherwise provided, the interest and penalties specified in this subdivision are applicable to all taxes administered by the department.
Source.
1985, 204:1, eff. July 1, 1985.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-J - Department of Revenue Administration › Section 21-J:31 - Penalty for Failure to File.

[RSA 21-J:31 effective until January 1, 2025;  see also RSA 21-J:31  set out below.]
21-J:31 Penalty for Failure to File. –
Any taxpayer who fails to file a return when due, unless an extension has been granted by the department, shall pay a penalty equal to 5 percent of the amount of the tax due or $10, whichever is greater, for each month or part of a month during which the return remains unfiled. The total amount of any penalty shall not, however, exceed 25 percent of the amount of the tax due or $50, whichever is greater. This penalty shall not be applied in any case in which a return is filed within the extended filing period as provided in RSA 77:18-b, RSA 77-A:9, RSA 77-E:8, RSA 83-C:6, RSA 84-A:7, or RSA 84-C:7, or the failure to file was due to reasonable cause and not willful neglect of the taxpayer. The amount of the penalty is determined by applying the percentages specified to the net amount of any tax due after crediting any timely payments made through estimating or other means.
[RSA 21-J:31 effective January 1, 2025;  see also RSA 21-J:31  above.]
21-J:31 Penalty for Failure to File. –
Any taxpayer who fails to file a return when due, unless an extension has been granted by the department, shall pay a penalty equal to 5 percent of the amount of the tax due or $10, whichever is greater, for each month or part of a month during which the return remains unfiled. The total amount of any penalty shall not, however, exceed 25 percent of the amount of the tax due or $50, whichever is greater. This penalty shall not be applied in any case in which a return is filed within the extended filing period as provided in RSA 77-A:9, RSA 77-E:8, RSA 83-C:6, RSA 84-A:7, or RSA 84-C:7, or the failure to file was due to reasonable cause and not willful neglect of the taxpayer. The amount of the penalty is determined by applying the percentages specified to the net amount of any tax due after crediting any timely payments made through estimating or other means.
Source.
1985, 204:1. 1991, 163:7; 299:3; 390:4. 1993, 4:2; 350:2. 1997, 347:1. 2003, 223:12, eff. July 1, 2003. 2017, 156:225, eff. Jan. 1, 2019. 2021, 91:92, eff. Jan. 1, 2025.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-J - Department of Revenue Administration › Section 21-J:33 - Penalties for Failure to Pay.

21-J:33 Penalties for Failure to Pay. –
In addition to amounts due under this subdivision, penalties shall be imposed for failure to pay taxes when, and as, due as follows:
I. If the failure to pay is not due to fraud, the penalty shall be equal to 10 percent of the amount of the nonpayment or underpayment. This penalty shall not be applied in any case in which the failure to pay was due to reasonable cause and not willful neglect of the taxpayer.
II. If the failure to pay is due to fraud, the penalty shall be 50 percent of the amount of the nonpayment or underpayment. If a penalty is imposed under this paragraph, no addition to tax shall be imposed under this subdivision for the same nonpayment or underpayment.
III. In the case of any failure to comply with the electronic payment requirements under RSA 21-J:3, XXI, a penalty shall be added to the amount of tax due equal to 5 percent of the amount of such tax not to exceed $5,000. This penalty is in addition to any other penalty that may be applicable and shall be assessed, collected, and paid in the same manner as taxes. The penalty in this paragraph shall not apply if failure to pay was due to reasonable cause and not willful neglect of the taxpayer.
Source.
1985, 204:1. 2001, 158:71. 2010, 152:4, eff. Aug. 13, 2010.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-J - Department of Revenue Administration › Section 21-J:33-a - Substantial Understatement Penalty.

21-J:33-a Substantial Understatement Penalty. –
[Paragraph I effective until January 1, 2025; see also paragraph I set out below.]
I. If there is a substantial understatement of tax imposed under RSA 77, RSA 77-A, RSA 77-E, RSA 78-A, RSA 78-C, RSA 82-A, RSA 83-C, or RSA 84-A for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement.
[Paragraph I effective January 1, 2025; see also paragraph I set out above.]
I. If there is a substantial understatement of tax imposed under RSA 77-A, RSA 77-E, RSA 78-A, RSA 78-C, RSA 82-A, RSA 83-C, or RSA 84-A for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement.
II. For the purposes of this section, there is a substantial understatement of tax for any taxable period if the amount of the understatement for the taxable period exceeds the greater of:
(a) 10 percent of the tax required to be shown on the return for the taxable period; or
(b) $5,000.
III. For the purposes of paragraph II, the term "understatement" means the excess of:
(a) The amount of the tax required to be shown on the return for the taxable period, over
(b) The amount of the tax imposed which is shown on the return.
IV. The amount of the understatement as defined in paragraph III shall be reduced by that portion of the understatement which is attributable to:
(a) The tax treatment of any item by the taxpayer if there is or was substantial authorization for such treatment; or
(b) Any item with respect to which the relevant facts affecting the item's tax treatment are adequately disclosed in the return or in a statement attached to the return.
Source.
1991, 163:10; 299:4; 390:5. 1993, 4:3; 350:3. 1997, 347:2, eff. April 29, 2001. 2014, 158:10, eff. June 30, 2014. 2017, 156:226, eff. Jan. 1, 2019. 2021, 91:93, eff. Jan. 1, 2025.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-J - Department of Revenue Administration › Section 21-J:33-c - Penalties for Aiding and Abetting Understatement of Tax Liability.

21-J:33-c Penalties for Aiding and Abetting Understatement of Tax Liability. –
I. Any person shall pay a penalty with respect to each return in each tax period in the amount of $1,000, who:
(a) Aids or assists in, procures, or advises with respect to, the preparation or presentation of any portion of a return, affidavit, claim, or other document in connection with any matter arising under statutes and rules administered by the department; and
(b) Knows that such portion will be used in connection with any material matter arising under statutes and rules administered by the department; and
(c) Knows that such portion, if so used, will result in an understatement of liability for tax of another person.
II. For the purposes of this section:
(a) The term "procures" shall mean ordering or causing a subordinate to do an act.
(b) The term "subordinate" includes any other person over whose activities the person has direction, supervision or control, whether or not a director, officer, employee, or agent of the taxpayer involved.
(c) The term "understatement of liability" means any understatement of the net amount payable with respect to any tax imposed or any overstatement of the net amount creditable or refundable with respect to any such tax.
(d) A person furnishing typing, reproducing or other mechanical assistance shall not be treated as having aided or assisted in the preparation of any portion of a return, affidavit, claim, or other document.
III. This penalty shall apply whether or not the understatement is with the knowledge or consent of the persons authorized or required to present the return, affidavit, claim or other document.
IV. The commissioner shall have the authority under this chapter and RSA 80 to administer and enforce this section.
V. When the amount of the understatement of liability, which is attributable to the tax treatment of any item with respect to the relevant facts affecting the item's tax treatment, is adequately disclosed in the return or in a statement attached to the return, then this penalty shall not apply.
VI. Any person penalized under RSA 21-J:33-b shall not also be subject to any penalties under this section.
Source.
1991, 163:10, eff. May 27, 1991.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-J - Department of Revenue Administration › Section 21-J:35 - Setting of Tax Rates by Commissioner.

21-J:35 Setting of Tax Rates by Commissioner. –
I. The commissioner of revenue administration shall compute and establish the tax rate of each town, city, or unincorporated place. Any assessments report issued by the commissioner pursuant to RSA 21-J:11-a shall not delay or otherwise affect the setting of the tax rate for that municipality.
II. To compute and establish the tax rates of towns, cities and unincorporated places under paragraph I, the commissioner shall examine the reports required under RSA 21-J:34 to ensure that:
(a) All appropriations have been made in a manner which is consistent with procedural requirements established by statute.
(b) No appropriations have been made which are prohibited by statute.
(c) All revenues have been estimated accurately and in a manner which is not prohibited by statute.
(d) All calculations are correct.
III. If the commissioner finds that appropriations were made in a manner which is inconsistent with statute he shall delete the appropriation or that portion in question.
IV. If the commissioner finds that the estimated revenues included are inaccurate or inappropriate he shall adjust the estimates in question.
V. The commissioner shall notify in writing the governing body of each city or town of the rate he has established. This notification shall include a detailed explanation of all changes made in the appropriations or revenue estimates submitted by the municipality or district in question.
VI. Any town, city, or unincorporated place which is dissatisfied with the tax rate set under this section may, within 10 days of notification, request an oral hearing on this matter before the commissioner of revenue administration. If such a request is made, the commissioner shall promptly schedule and conduct a hearing pursuant to rules he shall adopt under RSA 541-A. After hearing, the decision of the commissioner shall be final.
VII. On or before October 1 of each year, the following state agencies shall provide the department of revenue administration estimates of local aid to be distributed to municipalities and school districts in the current fiscal year for the following local aid programs:
(a) State treasury: meals and rooms distribution pursuant to RSA 78-A:26.
(b) Department of transportation: highway construction aid pursuant to RSA 235:23.
(c) Department of environmental services: water pollution control grants pursuant to RSA 486, water filtration grants pursuant to RSA 486-A, and landfill closure grants pursuant to RSA 149-M:43.
(d) Department of education: federal forest land aid pursuant to RSA 227-H:20 through RSA 227-H:22, state aid for an adequate education pursuant to RSA 198:40-a, school building aid pursuant to RSA 198:15-a, and special education aid pursuant to RSA 186-C:18.
Source.
1987, 285:4. 2001, 158:57. 2003, 307:9, eff. July 1, 2003. 2014, 76:1, eff. July 26, 2014. 2017, 156:101, eff. July 1, 2017.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-J - Department of Revenue Administration › Section 21-J:37 - Service Exemptions Added to Appropriations.

21-J:37 Service Exemptions Added to Appropriations. –
Selectmen and assessors shall total the amount to be credited to veterans upon their tax bills, when the same has been determined, and add the same to the total amount of appropriations voted by the town or city as certified to the commissioner of revenue administration under RSA 21-J:34, for the purpose of computing the tax rate.
Source.
1987, 285:4, eff. July 1, 1987.