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:38 - Transferee Liability.

21-J:38 Transferee Liability. –
The liability, at law or in equity, of a transferee of property of a taxpayer for any tax administered by the department and any addition to tax, penalty or interest with respect to such tax, shall be assessed, paid and collected in the same manner and subject to the same provisions and limitations as in the case of the tax to which the liability relates, except as otherwise provided in this chapter. Transferee liability shall arise in cases in which the transfer is without adequate consideration, would render the transferor insolvent, or would render the transferor without sufficient property in New Hampshire to cover the amount of his tax liability. The term "transferee" includes, but is not limited to, donee, heir, legatee, devisee and distributee. If any person is deceased, the period of limitation for assessment against such person shall be the period that would be in effect had death not occurred.
Source.
1991, 163:11, 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:38-a - Sham Transactions May Be Disallowed.

21-J:38-a Sham Transactions May Be Disallowed. –
I. The commissioner may disallow any sham transaction in ascertaining any taxpayer's tax liability. With respect to transactions between members of a controlled group, the taxpayer shall bear the burden of establishing by a preponderance of the evidence that a transaction or a series of transactions between the taxpayer and one or more members of the controlled group was not a sham transaction. For all other taxpayers, the commissioner shall bear the burden of establishing by a preponderance of the evidence that a transaction or series of transactions was a sham transaction.
II. In administering any tax, the commissioner may apply the doctrines of economic reality, substance over form, and step transaction.
III. If the commissioner disallows a sham transaction under paragraph I, the applicable limitation period for assessing the tax, together with applicable penalties, charges, and interest, shall be extended for a period equal to the applicable limitation period. Nothing in this paragraph shall be construed as extending an applicable limitation period for claiming any refund of a tax.
IV. The commissioner may adopt rules under RSA 541-A that are necessary to administer this section, including rules establishing criteria for identifying sham transactions.
V. In this section:
(a) "Controlled group" means 2 or more person related in such a way that one person directly or indirectly owns or controls the business operation of another member of the group.
(b) "Sham transaction" means a transaction or series of transactions without economic substance because there is no business purpose or expectation of profit other than obtaining tax benefits.
(c) "Tax" includes any tax administered by the commissioner.
(d) "Taxpayer" includes any person or entity subject to a tax.
Source.
2005, 177:139, eff. July 1, 2005.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-J - Department of Revenue Administration › Section 21-J:40 - Taxpayer Information Statements.

21-J:40 Taxpayer Information Statements. –
I. The commissioner shall prepare taxpayer information statements which set forth in simple, nontechnical terms:
(a) The rights of a taxpayer and the obligations of the department during an audit.
(b) The procedures by which a taxpayer may appeal any adverse decision of the department, including administrative and judicial appeals.
(c) The procedures for filing and processing refund claims.
(d) The procedures which the department may use in enforcing the revenue provisions of the laws of the state.
II. The statements prepared in accordance with paragraph I shall be distributed by the department to a taxpayer:
(a) When the taxpayer is first contacted by the department for an examination of the taxpayer's records; for an assessment of taxes, penalties or interest; or for a demand for payment of taxes, penalties or interest;
(b) When requested by a taxpayer; or
(c) Any time the department deems it necessary.
Source.
1991, 163:11, 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:41 - Taxpayer Communications With Department.

21-J:41 Taxpayer Communications With Department. –
I. In any communication with the department, the taxpayer shall have the following rights:
(a) The right to make an audio recording of any meeting relating to the determination or collection of any tax with the department representative, using the taxpayer's own equipment, and at the taxpayer's own expense.
(b) If the department makes an audio recording of the meeting, the right to request a copy of the recording. The taxpayer shall reimburse the department the reasonable costs of the copy.
(c) The right to contact and consult with an attorney, certified public accountant, public accountant, or any other person authorized to represent a taxpayer at any meeting with the department, if the taxpayer clearly states to the department representative at any time during any meeting, that the taxpayer wishes to consult with the person.
(d) The right to be represented by any attorney, certified public accountant, public accountant, or any other person authorized to represent the taxpayer before the department who is not disbarred or suspended from practice.
(e) The right not to be present if represented at the meeting, unless subpoenaed by the department.
(f) The right to an explanation, in any initial notice or other initial communication of a deficiency, delinquency or other writing that is communicating an underpayment of tax, of the basis for the underpayment, interest, and penalties.
II. Such rights in paragraph I shall include, but not be limited to, audits, conferences, interviews and hearings.
III. Such rights may be waived by the taxpayer.
Source.
1991, 163:11, 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:42 - Abatement of Penalty or Addition to Tax Due to Erroneous Written Advice by Department.

21-J:42 Abatement of Penalty or Addition to Tax Due to Erroneous Written Advice by Department. –
The commissioner shall abate any penalty or addition to tax attributable to erroneous advice furnished to the taxpayer in writing by a representative of the department acting in such representative's official capacity. The provision shall apply only if:
I. The written advice was reasonably relied upon by the taxpayer and was in response to a specific written request of the taxpayer; and
II. The portion of the penalty or addition to tax did not result from a failure by the taxpayer to provide adequate or accurate information.
Source.
1991, 163:11, 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:43 - Authority to Enter Into Written Installment Payment Agreements.

21-J:43 Authority to Enter Into Written Installment Payment Agreements. –
The department may enter into written installment payment agreements if it determines that the agreement facilitates collection of delinquent taxes, penalties, and interest owed. The department may modify or terminate an installment payment agreement if it determines that the financial condition of the taxpayer has sufficiently changed or that the taxpayer has not complied with the terms of the installment agreement. The department shall give written notice to the taxpayer at least 30 days before the action terminating or modifying the installment payment agreement.
Source.
1991, 163:11. 2009, 144:270, eff. July 1, 2009. 2014, 78:3, eff. May 27, 2014.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-J - Department of Revenue Administration › Section 21-J:43-a - Credit or Debit Card Payment.

21-J:43-a Credit or Debit Card Payment. –
The commissioner of the department of revenue administration and any authorized employee or agent of the commissioner may accept credit cards or debit cards for the online payment of any of the taxes, penalties, interest, or fees administered by the commissioner or collected by the department. The amount of any service charge required to be paid by the taxpayer to the credit card or debit card service provider to cover the provider's cost of this service shall be determined by the department through a competitive bid process, and the service provider shall add this charge to the amount due, in addition to any tax, penalties, and interest payable. The department, at the time of billing, shall disclose the amount of the service charge to the taxpayer. The commissioner shall adopt rules, pursuant to RSA 541-A, as necessary for the administration of such electronic transactions.
Source.
2011, 180:1, eff. Aug. 13, 2011.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-J - Department of Revenue Administration › Section 21-J:44 - Taxpayer Remedy for Department Failure to Comply With Subdivision.

21-J:44 Taxpayer Remedy for Department Failure to Comply With Subdivision. –
I. The negligent or intentional failure of the department to comply with any of the provisions of RSA 21-J:40-43 shall suspend the running of any applicable statute of limitations or time limitation within which some act must be done or petition, document, writing, or statement must be filed as to both the taxpayer and the department, and such suspension shall continue until the department complies with such provisions.
II. Nothing in paragraph I shall be construed to suspend the time or times within which any return or declaration of consideration must be filed.
Source.
1991, 163:11, 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:45 - Reports on Status of Requested Tax Refunds.

21-J:45 Reports on Status of Requested Tax Refunds. –
I. The commissioner of the department of revenue administration shall report to the fiscal committee of the general court within 10 days after the close of each quarter, the status of requested refunds pending from the combined general fund and education trust fund for the following taxes:
(a) Business profits tax.
(b) Business enterprise tax.
[Paragraph I(c) repealed by 2021, 91:99, I effective January 1, 2025.]
(c) Interest and dividends tax.
II. This report shall include, but not be limited to, the number and dollar value of requested refunds carried over from the prior quarter, requested refunds initiated during the quarter, requested refunds paid out during the quarter, and requested refunds outstanding at the end of the quarter. This report shall also include a 5-year history of the requested refunds paid for each tax in subparagraphs I(a)-(c).
Source.
2004, 203:17, eff. June 11, 2004. 2014, 78:4, eff. May 27, 2014.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-J - Department of Revenue Administration › Section 21-J:46 - Extension of Tax Filing Deadlines for Members of the Armed Forces and National Guard.

21-J:46 Extension of Tax Filing Deadlines for Members of the Armed Forces and National Guard. –
I. The commissioner of revenue administration may extend the deadline for a member of the armed forces or national guard to file tax returns and make associated tax payments up to 180 days after return from service in a qualifying duty location, provided such person is filing as an individual, a sole proprietor, or as the member on behalf of a single member limited liability corporation.
II. For the purpose of this section, a "qualifying duty location" means:
(a) A hazardous duty area, as recognized by the Internal Revenue Service; or
(b) A combat zone, as designated by Presidential Executive Order.
[Paragraph III effective until January 1, 2025; see also paragraph III set out below.]
III. This section shall apply only to tax returns and associated payments under RSA 77, RSA 77-A, and RSA 77-E.
[Paragraph III effective January 1, 2025; see also paragraph III set out above.]
III. This section shall apply only to tax returns and associated payments under RSA 77-A and RSA 77-E.
Source.
2008, 306:1, eff. July 2, 2008. 2021, 91:94, eff. Jan. 1, 2025.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-L - Department of Transportation › Section 21-L:1 - Findings; Intent.

21-L:1 Findings;  Intent. –
I. The general court finds that the efficient administration of transportation functions is best achieved by the consolidation and unified direction of transportation procedures, programs, and related functions. The general court declares that the economic well-being and physical safety of the citizens of New Hampshire are best secured by establishing a single department responsible for transportation functions.
II. This act shall not be construed in any way to affect dedications of revenue provided for in the constitution or laws of the state, including the dedicated highway fund provided for by part II, article 6-a of the New Hampshire constitution.
Source.
1985, 402:1. 1996, 23:1, eff. June 14, 1996.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-L - Department of Transportation › Section 21-L:2 - Establishment; General Functions.

21-L:2 Establishment;  General Functions. –
I. There is established the department of transportation, an agency of the state under the executive direction of a commissioner of transportation.
II. The department of transportation, through its officials, shall be responsible for the following general functions:
(a) Planning, developing, and maintaining a state transportation network which will provide for safe and convenient movement of people and goods throughout the state by means of a system of highways, railroads, air service, mass transit, and other practicable modes of transportation, in order to support state growth and economic development and promote the general welfare of the citizens of the state.
(b) Performing any regulation of transportation activities required by law which is not within the jurisdiction of another state agency.
Source.
1985, 402:1. 2005, 291:10, eff. July 25, 2005.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-L - Department of Transportation › Section 21-L:3 - Commissioner; Directors; Compensation.

21-L:3 Commissioner;  Directors;  Compensation. –
I. The commissioner of the department shall be appointed by the governor, with the consent of the council, and shall serve a term of 4 years. The commissioner shall be qualified to hold that position by reason of education and experience.
II. The commissioner shall nominate each division director for appointment by the governor, with the consent of the council. Division directors shall serve a term of 4 years. Directors shall be qualified to hold their respective positions by reason of education and experience.
III. The salary of the commissioner and each division director shall be as specified in RSA 94:1-a.
Source.
1985, 402:1, eff. July 1, 1985.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-L - Department of Transportation › Section 21-L:4 - Duties of Commissioner.

21-L:4 Duties of Commissioner. –
In addition to the powers, duties, and functions otherwise vested by law in the commissioner of the department of transportation, he shall:
I. Represent the public interest in the administration of the functions of the department and be responsible to the governor, the general court, and the public for such administration.
II. Consult regularly with regional planning commissions established pursuant to RSA 36:45-53 with regard to department planning activities.
III. Provide for a support unit within his office which shall include the function of monitoring projects and conducting audits of department activities to insure compliance with state and federal contracts, laws, and program objectives.
IV. Require the director of the division of finance, in consultation with the commissioner of administrative services and the state treasurer, to provide for a system of accounts and reports which will insure the integrity and lawful use of all revenues collected by the department, the use of which is restricted by state or federal law.
V. Adopt rules, under RSA 541-A, necessary to assure the continuation or granting of federal funds or other assistance not otherwise provided for by law.
VI. Approve rates for and regulate every corporation, company, association, joint stock association, partnership and person, their lessees, trustees or receivers appointed by any court, except municipal corporations operating within their corporate limits, owning or operating any toll bridge or toll road.
Source.
1985, 402:1. 1986, 136:2. 2007, 263:82, eff. July 1, 2007.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-L - Department of Transportation › Section 21-L:4-a - Reports, Manuals, and Other Publications; Reimbursement Fees.

21-L:4-a Reports, Manuals, and Other Publications;  Reimbursement Fees. –
The commissioner of transportation is authorized to prepare, publish, and distribute reports, manuals, plans, specifications, charts, surveys, or other documents consistent with the responsibilities of the department. The commissioner may charge fees to reimburse the department for costs incurred in copying such documents, and for applicable mailing costs. The commissioner shall publish a schedule of reimbursement fees to be approved by the fiscal committee of the general court. The schedule of reimbursement fees may be updated on a bi-annual basis.
Source.
2008, 77:1, eff. July 20, 2008.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-L - Department of Transportation › Section 21-L:5 - Assistant Commissioner.

21-L:5 Assistant Commissioner. –
I. The commissioner of transportation shall nominate an assistant commissioner for appointment by the governor, with the consent of the council. The assistant commissioner shall serve a term of 4 years. The assistant commissioner shall be a registered professional engineer and shall be otherwise qualified to hold that position by reason of education and experience. The assistant commissioner shall also be known as the chief engineer of the department.
II. The assistant commissioner shall perform such duties as are assigned by the commissioner. The assistant commissioner shall assume the duties of the commissioner in the event that the commissioner is unable for any reason to perform such duties.
III. The salary of the assistant commissioner shall be as specified in RSA 94:1-a.
Source.
1985, 402:1, eff. July 1, 1985.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-L - Department of Transportation › Section 21-L:5-a - Deputy Commissioner.

21-L:5-a Deputy Commissioner. –
I. The commissioner of transportation shall nominate a deputy commissioner for appointment by the governor, with the consent of the council. The deputy commissioner shall serve a term of 4 years. The deputy commissioner shall be qualified to hold that position by reason of education and experience.
II. The deputy commissioner shall perform such duties as are assigned by the commissioner or assistant commissioner and, in accordance with applicable laws, shall be responsible for the following functions:
(a) Long and short range department level planning in areas of strategic, financial, and human capital programs.
(b) Policies, practices, and procedures to ensure compliance with laws and high standards of continuous quality improvement.
(c) Evaluations and audits of financial, human capital, environmental, and safety practices and internal audits.
(d) Policy development.
(e) Adjudicative hearings procedures.
(f) Public information.
(g) Liaison with the department of information technology.
III. The position shall be unclassified, and the salary of the deputy commissioner shall be as specified in RSA 94:1-a.
Source.
2007, 263:80. 2008, 335:5, eff. Sept. 5, 2008.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-L - Department of Transportation › Section 21-L:5-b - Director of Policy and Administration.

21-L:5-b Director of Policy and Administration. –
I. There is established within the department a position of an unclassified director of policy and administration. The commissioner of transportation shall nominate a director of policy and administration for appointment by the governor, with consent of the council. The director shall serve a term of 4 years. The director shall be qualified to hold that position by reason of education and experience.
II. The director shall perform such duties as are assigned by the commissioner or deputy commissioner and, in accordance with applicable laws, shall administer the following:
(a) Bureau of human resources.
(b) Office of stewardship and compliance.
(c) Office of federal compliance.
(d) Office of hearings and legislation.
(e) Office of public information.
(f) Executive office administrative support.
III. The position of the director of policy and administration shall be unclassified. The salary of the director shall be as specified in RSA 94:1-a, I(b).
Source.
2009, 144:73. 2010, 236:9, eff. July 1, 2010.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-L - Department of Transportation › Section 21-L:6 - Division of Finance.

21-L:6 Division of Finance. –
There is established within the department the division of finance, under the supervision of an unclassified director of finance, who shall, in accordance with applicable laws, be responsible for the following functions:
I. Financial management systems.
II. Bonding activities, including Garvee and turnpike bonds.
III. Budget control.
IV. Accounts payable and receivable systems.
V. Federal billing.
VI. Purchasing.
VII. Contracts and grants management.
VIII. Control of department inventory.
IX. Department printing.
Source.
1985, 402:1. 2005, 291:11. 2007, 263:81, eff. July 1, 2007.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-L - Department of Transportation › Section 21-L:7 - Division of Aeronautics, Rail, and Transit.

21-L:7 Division of Aeronautics, Rail, and Transit. –
There is established within the department the division of aeronautics, rail, and transit, under the supervision of an unclassified director of aeronautics, rail, and transit, who shall be responsible for the following functions:
I. Locating, constructing, and maintaining all air navigation facilities within the state which are built or maintained either in whole or in part with state funds.
II. Coordinating agencies and persons participating in aircraft search and rescue missions within the state.
III. Assisting state and federal officials in the investigation of civil aircraft accidents and civil aircraft incidents within the state.
IV. Otherwise administering the provisions of RSA title XXXIX, relative to aeronautics.
V. Assisting municipalities and others in planning, acquiring, developing, constructing, maintaining, operating, and improving safety at facilities included in the state airways system.
VI. [Repealed.]
VII. Planning, designing, and facilitating construction, and servicing rail and transit facilities including but not limited to pedestrian, bicycle, transit, rideshare, and railroad modes.
Source.
1985, 402:1. 1987, 64:1. 1997, 107:2. 2002, 6:3. 2004, 257:28, 29, eff. July 1, 2004.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-L - Department of Transportation › Section 21-L:8 - Aviation Users Advisory Board.

21-L:8 Aviation Users Advisory Board. –
I. There shall be an aviation users advisory board consisting of 7 members. All members, except the members set forth in subparagraphs (c), (d), and (g), shall hold a valid pilot's certificate at the time of appointment. The members shall be appointed by the governor, with the consent of the council, and shall include the following:
(a) One member representing an airline.
(b) One member representing corporate aviation.
(c) One member who shall be an airport manager.
(d) One member who shall be a member of an airport authority or of the governing body of a municipality maintaining a municipal airport.
(e) One member representing general aviation who shall be chosen from a list of at least 4 and not more than 6 names submitted to the governor by the Aviation Association of New Hampshire.
(f) One member representing general aviation.
(g) One member representing the unmanned aircraft systems industry, who shall be certificated as a remote pilot pursuant to 14 C.F.R. section 107 et seq., as amended, at the time of appointment.
(h) The commissioner, or designee, who shall serve as an ex officio voting member of the board.
II. Except for the commissioner, or designee, board members shall serve for a term of 4 years. Board members shall not serve more than 2 consecutive terms. The board shall annually elect from among its members a chairman.
III. Board members shall serve without compensation, except that they shall receive reimbursement for their reasonable and necessary expenses in the performance of their duties. This reimbursement shall be a charge against the appropriation for the division of aeronautics, rail, and transit.
IV. The board shall meet at least 4 times per year at a time and place to be fixed by the chairman, either upon his own motion or at the request of 3 or more board members.
V. The aviation users advisory board shall regularly advise the director of the division of aeronautics, rails, and transit on all matters relative to the operation of the division. The director shall consult the board on all matters relative to the operation of airports and licensing of pilots and other aviation personnel.
VI. The aviation users advisory board shall act as the board of appeal for aeronautical matters. Appeals from the decisions of the director of aeronautics, rail, and transit may be taken to the commissioner. Decisions of the commissioner may be appealed to the board, and such appeal shall be a condition precedent to any appeal to any court, contrary provisions of RSA 541-A notwithstanding. The board shall adopt rules of procedure for its appeals process.
Source.
1985, 402:1. 1997, 144:1, 2. 2003, 146:4. 2004, 257:30, 31, eff. July 1, 2004. 2021, 92:1, eff. Aug. 30, 2021.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-L - Department of Transportation › Section 21-L:9 - Division of Project Development.

21-L:9 Division of Project Development. –
There is established within the department the division of project development, under the supervision of an unclassified director of project development, who shall be a registered professional engineer and shall be responsible for the following functions, in accordance with applicable laws:
I. Transportation engineering, including planning and design for state highway, rail, and other forms of transportation, as required to coordinate the state's transportation system.
II. Materials research and testing.
III. Acquisition of all real property rights necessary to carry out department responsibilities.
IV. Field supervision of all transportation construction for which the department is responsible, except air navigation facilities.
Source.
1985, 402:1. 2005, 291:12, eff. July 25, 2005.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-L - Department of Transportation › Section 21-L:10 - Division of Operations.

21-L:10 Division of Operations. –
There is established within the department the division of operations, under the supervision of an unclassified director of operations, who shall be a registered professional engineer and shall be responsible for the following functions, in accordance with applicable law:
I. Maintenance and supervision of the state transportation network.
II. Maintenance of department equipment.
III. Issuing of all permits, registrations, and licenses for which the department is responsible with the exception of those issued by the division of aeronautics, rail, and transit.
Source.
1985, 402:1. 2005, 291:13, eff. July 25, 2005.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-L - Department of Transportation › Section 21-L:12 - Required Rulemaking.

21-L:12 Required Rulemaking. –
The commissioner of transportation shall adopt rules, under RSA 541-A, relative to:
I. Bidding for transportation projects that do not relate to public works projects handled by the department of administrative services, as authorized by RSA 228:4, I and 228:4-a.
II. Issuing securities for certain carriers, as authorized by RSA 228:76-92, in the event that federal responsibility in this area is repealed.
III-V. [Repealed.]
VI. Application procedures and approval criteria for state bridge aid, as authorized by RSA 234:5.
VII. Application procedures for state aid for class II highway construction, as authorized by RSA 235:14.
VIII-X. [Repealed.]
XI. Application procedures for advertising licenses, as authorized by RSA 236:71.
XII. Application procedures for advertising permits, as authorized by RSA 236:72.
XIII. Removing nonconforming signs, as authorized by RSA 236:77.
XIV. Denial or revocation of an advertising license, as authorized by RSA 236:78.
XV. Effective control of junk yards as authorized by RSA 236:92-110.
XVI. Application procedures and approval criteria for access route permits, as authorized by RSA 265:108.
XVII. Application procedures and approval criteria for special permits to move over-dimensional or overweight loads, as authorized by RSA 266:24.
XVIII-XXIV. [Repealed.]
XXV. Procedures for notification and investigation of railroad accidents, as authorized by RSA 367:56, in the event that federal responsibility in this area is repealed.
XXVI-XXVIII. [Repealed.]
XXIX-XXXIV. [Repealed.]
XXXV. [Repealed.]
XXXVI. [Repealed.]
XXXVII. [Repealed.]
XXXVIII. [Repealed.]
XXXIX. Application and approval criteria for tall structure permits, as authorized by RSA 422-B.
XL. Notice and hearing procedures for air navigation hazards, as authorized by RSA 422-B:9-10.
XLI. [Repealed.]
XLII. Preparation of airport-approach plans, as authorized by RSA 424:3-4.
XLIII. Airport zoning, as authorized by RSA 424:5.
XLIV. Any interpretations of federal highway regulations necessary to implement federal requirements in the state.
XLV. [Repealed.]
XLVI. Application procedures and approved criteria for real estate professionals for sales of surplus commercial and industrial property under RSA 228:31-b.
XLVII. "RV friendly" markers as authorized by RSA 236:73-a.
XLVIII. Application procedures for DWI fatality signs authorized by RSA 236:48-a.
Source.
1985, 402:1. 1986, 136:3. 1988, 288:28, I, II. 1989, 9:2; 147:2, I-III. 1990, 229:15. 1996, 227:4, I-X, XII. 1997, 290:2-4. 2000, 105:8. 2002, 6:4, I-VII. 2003, 88:1, II, III. 2005, 212:3; 291:14. 2007, 87:2. 2010, 80:2, eff. May 19, 2010.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-L - Department of Transportation › Section 21-L:12-a - Optional Rulemaking.

21-L:12-a Optional Rulemaking. –
The commissioner of transportation may adopt rules, under RSA 541-A, relative to:
I. Establishing standards for private water supplies affected by highway construction or reconstruction, as authorized by RSA 228:34.
II. Using bicycle routes, as authorized by RSA 230:75, IV.
III. Supervision of trees and vegetation adjoining certain highways, as authorized by RSA 231:155.
IV. Restoration of highways and bond requirements, as authorized by RSA 236:10.
V. Permits for moving special objects, as authorized by RSA 266:24.
VI. Filing railroad maps or profiles, as authorized by RSA 367:44, IV.
VII. The maximum occupancy time of a grade crossing, as authorized by RSA 373:16.
VIII. [Repealed.]
IX. [Repealed.]
X. Establishing rates, fares, charges and classifications of joint service, as authorized by RSA 379:1, II.
XI. Terms and conditions of joint use by railroads as authorized by RSA 379:13.
XII. [Repealed.]
XIII. Procedures for the creation of highway planning corridors, and procedures and criteria for administering corridor permits and the acquisition of corridor protection restrictions, as authorized by RSA 230-A.
XIV. The operation of the turnpike system as authorized by RSA 237:5.
XV. Non-police escort vehicles for the transport of manufactured housing or modular buildings as authorized by RSA 266:10, II.
XVI. Establishing specific pre-approved routes for the transport of manufactured housing or modular building as authorized by RSA 266.
XVII. Establishing criteria to determine the need for police escort vehicles for the transport of manufactured housing or modular buildings as authorized by RSA 266. In determining such criteria, the commissioner shall consider the anticipated road, traffic, and weather conditions that indicate that the safety of the public will be increased or the likelihood of damage to roadside objects will be reduced by providing a police escort.
XVIII. Establishing and maintaining wildlife corridors and habitat strongholds as defined in RSA 207:1.
Source.
1986, 136:4. 1988, 288:28, III. 1991, 309:3. 1996, 95:2. 2002, 6:4, VIII. 2004, 182:4, eff. July 31, 2004. 2019, 243:2, eff. Sept. 10, 2019.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-L - Department of Transportation › Section 21-L:12-b - Bridge and Highway Construction Requirements for State Bridge Aid and State Highway Aid Projects.

21-L:12-b Bridge and Highway Construction Requirements for State Bridge Aid and State Highway Aid Projects. –
I. Except as provided in paragraph III, the most current versions of the following design standards and manuals promulgated by the American Association of State Highway and Transportation Officials (AASHTO), inclusive of any amendments, revisions, interim revisions, or new editions promulgated by AASHTO are hereby adopted by reference, and the commissioner shall apply them to any project funded by state bridge aid or state highway aid as minimum standards in the state:
(a) AASHTO load and resistance factor design for bridge design specifications;
(b) AASHTO manual for condition evaluation of bridges;
(c) AASHTO guide specifications for seismic isolation design;
(d) AASHTO manual for condition evaluation and load resistance factor rating (LRFR) of highway bridges;
(e) AASHTO standard specifications for structural supports for highway signs, luminaries, and traffic signals;
(f) AASHTO policy on geometric design of highways and streets; and
(g) AASHTO roadside design guide.
II. At least 90 days prior to the adoption of any design standards or manuals under paragraph I the commissioner:
(a) Shall publish notice of such standards or manuals in a statewide newspaper and at least one newspaper of general circulation in each county of the state.
(b) Shall provide written notice of such standards or manuals to the associated general contractors of New Hampshire and other contractors with whom the department is doing business.
(c) May, in appropriate situations, hold a public hearing.
III. For modifications to an existing bridge, the commissioner may require load resistance factor design (LRFD) specifications from the most current version of the applicable AASHTO manual listed in paragraph I or the specifications that were used for the original design of the bridge.
Source.
2007, 60:1, eff. July 31, 2007.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-L - Department of Transportation › Section 21-L:12-c - New Hampshire State Rail Trails Plan.

21-L:12-c New Hampshire State Rail Trails Plan. –
The department of transportation shall update the 2005 state trails plan and document the best means to maintain and develop state-owned rail trail corridors. The updated plan shall be entitled the state rail trails plan and shall be completed on or before June 30, 2021. In developing the state rail trails plan, the department of transportation shall:
I. Update the 2005 rail corridor inventory through state records, statewide trail organizations, and regional planning commissions, including, by trail, the funding sources, and permitted uses.
II. Hire a qualified consulting firm to complete and disseminate the plan.
III. Include a statewide economic-impact analysis on the value of rail trails.
IV. Consider maintenance and cost of maintenance for rail trails, including state responsibility for the underlying structural integrity of abandoned rail corridors, while permitting trail organizations and towns to perform routine maintenance of trail surfaces and other amenities.
V. Establish a tier system for prioritizing state investments in rail trail projects, based on criteria such as geography, connectivity to other rail trails, proximity to population centers and natural attractions, and other criteria as deemed appropriate.
VI. Develop recommendations for a state funding mechanism to support rail trail projects and the management structure of such funds.
VII. Develop a template trail management agreement outlining responsibilities of state, local, and private organizations involved with management of state-owned trails.
VIII. Compile and maintain a list of trail organizations and the areas of the state each serves.
IX. Identify best practices for acquiring insurance for volunteer trail management groups.
X. Document state commitment and support for the development of rail trails for their transportation, recreation, tourism, and other economic value.
XI. Determine how to ensure the integrity of publicly owned rail trail corridors. This may include reestablishing property lines with abutting private property owners.
XII. Hold a minimum of 3 public hearings, each in a different area of the state, to solicit public comment to shape the plan and make the final plan available on the department of transportation website.
XIII. Provide a pamphlet at state information centers regarding the state trails plan.
Source.
2019, 240:2, eff. July 12, 2019.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-L - Department of Transportation › Section 21-L:12-d - Rail Trail Advisory Stakeholders Committee.

21-L:12-d Rail Trail Advisory Stakeholders Committee. –
The department of transportation shall establish a rail trail advisory stakeholders committee to advise the department in the development of the state rail trails plan under RSA 21-L:12-c.
Source.
2019, 240:2, eff. July 12, 2019.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-L - Department of Transportation › Section 21-L:12-e - Access to Crash Data.

21-L:12-e Access to Crash Data. –
Notwithstanding any provision of law to the contrary, the commissioner of the department of transportation and designated department of transportation safety representatives are authorized to access or be provided with crash data held by the department of safety, local law enforcement, or other government agencies or entities. The purpose of this authorization is to enable the department of transportation and its agents to access information for the sole purpose of timely crash analysis to improve safety and to advance safety related initiatives. For the stated purpose, the department of transportation is authorized to share the redacted data with governmental transportation planning agencies and their contracted agents for transportation planning purposes, provided the information shall not be further disseminated or used for any other purpose. In the event that the department obtains personally identifiable information, the department shall redact such information and not include such information in its analysis nor disclose the personally identifiable information. The department is authorized to publish the following analytical information for public information purposes and to help prioritize transportation projects: the number of accidents, each accident location, type of accident, and severity of impact at each accident location. Any information received under this section by the department of transportation shall not be subject to RSA 91-A.
Source.
2020, 33:5, eff. July 24, 2020.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-L - Department of Transportation › Section 21-L:13 - Definition.

21-L:13 Definition. –
For purposes of this subdivision, "department decision" means the final action on an application, petition, or request taken by the commissioner or any department official to whom the commissioner has properly delegated the authority to take such final action. "Department decision" does not mean rulemaking or an agency declaratory ruling as provided for in RSA 541-A.
Source.
1985, 402:1, eff. July 1, 1985.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-L - Department of Transportation › Section 21-L:14 - Appeals Board; Composition; Compensation; Removal.

21-L:14 Appeals Board;  Composition;  Compensation;  Removal. –
I. There is established an appeals board consisting of 3 members. One member shall be a registered professional engineer, one member shall be a person admitted to the practice of law in this state, and one member shall be a person skilled in the field of public works and construction who shall represent the general public. There shall be 2 alternate board members, who shall meet at least one of the qualification categories set forth for board members. Each board member and alternate board member shall be appointed by the governor with the consent of the council to a term of 3 years, or until a successor is appointed and qualified, whichever is later. The governor shall designate one member to serve as board chairman, and the board shall elect one member to serve as vice-chairman. In the event of illness or disqualification of a member as set forth in RSA 673:14, the chairman shall designate an alternate member to act in his or her place.
II. Members of the board shall each receive a per diem, set by the governor and council out of any available funds of the department, for each day devoted to the work of the board and shall be reimbursed for necessary travel expenses.
III. Members of the board shall be removed only as set forth in RSA 4:1.
Source.
1985, 402:1, eff. July 1, 1985. 2023, 79:96, eff. July 1, 2023.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-L - Department of Transportation › Section 21-L:15 - Powers and Duties.

21-L:15 Powers and Duties. –
I. The board shall hear and decide appeals from decisions of the commissioner relative to contract interpretation or other decisions affecting persons not employed by the department, municipalities, or private property, except condemnations of property for public uses, and the assessment of damages therefor. Decisions of division directors shall be appealed to the commissioner. Decisions of the commissioner may be appealed to the appeals board, except decisions relative to aeronautical matters, which may be appealed to the aviation users advisory board established under RSA 21-L:8.
II. Decisions by the appeals board under paragraph I shall be made within a reasonable time. An appeal to the board shall be a condition precedent to any appeal to any court.
III. The board shall hear and decide applications made under the provisions of RSA 155-E:2, IV(c).
IV. The board shall adopt rules of procedure for its appeals process under RSA 541-A.
Source.
1985, 402:1. 1989, 363:17. 1995, 226:7. 2005, 291:15. 2006, 324:16, eff. Jan. 1, 2007. 2013, 227:3, eff. Sept. 13, 2013. 2023, 79:97, eff. July 1, 2023.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-L - Department of Transportation › Section 21-L:17 - Administrative Support.

21-L:17 Administrative Support. –
The commissioner shall provide all necessary and reasonable clerical support requested by the appeals board. At a minimum the commissioner shall:
I. Provide all necessary clerical and support personnel and services in order to:
(a) Prepare notices and other documents required under RSA 541-A as directed by the appeals board and distribute such notices and documents upon the approval of the appeals board;
(b) Schedule the conduct of all appeals board proceedings, with the approval of the appeals board, so as to insure timely and efficient conduct of such proceedings;
(c) Prepare and maintain the record, required by RSA 541-A, of all adjudicative proceedings conducted by the appeals board.
II. Provide comfortable and adequate space for the use of the appeals board in performing its official duties.
III. Prepare, maintain as a public record, and continuously update a document which shall summarize the findings and decisions of the appeals board.
Source.
1985, 402:1, eff. July 1, 1985.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-L - Department of Transportation › Section 21-L:18 - Status as Rehearing.

21-L:18 Status as Rehearing. –
An appeal under this subdivision shall be considered a rehearing for purposes of RSA 541 and any other provision of law requiring a rehearing in the department prior to taking an appeal to any court.
Source.
1985, 402:1, eff. July 1, 1985.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-L - Department of Transportation › Section 21-L:19 - State Infrastructure Bank; Purpose.

[RSA 21-L:19 effective as provided in 2014, 290:4.]
21-L:19 State Infrastructure Bank;  Purpose. –
The general court recognizes the importance of a sound transportation infrastructure system for public safety and the state's economic vitality. It is hereby declared to be in the public interest to promote the surface transportation infrastructure system by providing a financial vehicle to enable state and local transportation projects to proceed.
Source.
2014, 290:1, eff. as provided in 2014, 290:4.
2023 New Hampshire Revised Statutes › Title I - The State and Its Government › Chapter 21-L - Department of Transportation › Section 21-L:20 - State Infrastructure Bank.

[RSA 21-L:20 effective as provided in 2014, 290:4.]
21-L:20 State Infrastructure Bank. –
I. There is hereby established a state infrastructure bank (SIB), in accordance with 23 U.S.C. section 610, to advance the surface transportation system by serving as a revolving loan program to finance eligible surface transportation projects within the state of New Hampshire, in order to advance projects at an accelerated rate with favorable repayment terms. The loan repayments shall create a stream of revenue that the SIB will use to support new projects geared towards surface transportation infrastructure that leverages economic development opportunities. The purpose of the SIB is to leverage state and federal funds, accelerate priority projects, and advance economic development and local transportation needs.
II. The SIB shall be used to encourage completion of public or private surface transportation projects that contribute to multi-modal and intermodal transportation with loans and other financial assistance for all or part of the cost of an eligible project relating to surface transportation.
III. The SIB shall be used to encourage private and local participation in financing toward eligible surface transportation projects.
Source.
2014, 290:1, eff. as provided in 2014, 290:4.