New Hampshire Chapter 21-J — Department of Revenue Administration

87 sections hosted, reproduced from the official public-domain source.

N.H. Rev. Stat. Ann. § 21-J:1— Establishment; General Functions
N.H. Rev. Stat. Ann. § 21-J:1-a— Boards Administratively Attached
N.H. Rev. Stat. Ann. § 21-J:1-b— Revenue Information Management System Account
N.H. Rev. Stat. Ann. § 21-J:2— Commissioner; Directors; Compensation
N.H. Rev. Stat. Ann. § 21-J:3— Duties of Commissioner
N.H. Rev. Stat. Ann. § 21-J:3-a— Background Checks
N.H. Rev. Stat. Ann. § 21-J:4— Assistant Commissioner
N.H. Rev. Stat. Ann. § 21-J:5— Division Directors
N.H. Rev. Stat. Ann. § 21-J:6— Administration Unit
N.H. Rev. Stat. Ann. § 21-J:6-a— Repealed by 2016, 85:10, II, eff. July 18, 2016
N.H. Rev. Stat. Ann. § 21-J:6-b— Revenue Counsel
N.H. Rev. Stat. Ann. § 21-J:6-c— Repealed by 2017, 156:116, eff. July 1, 2017
N.H. Rev. Stat. Ann. § 21-J:6-d— Tax Policy Analyst
N.H. Rev. Stat. Ann. § 21-J:7— Division of Audits
N.H. Rev. Stat. Ann. § 21-J:8— Division of Collections
N.H. Rev. Stat. Ann. § 21-J:9— Repealed by 2013, 247:7, eff. Mar. 24, 2014
N.H. Rev. Stat. Ann. § 21-J:9-a— Equalization Procedure
N.H. Rev. Stat. Ann. § 21-J:9-b— Repealed by 2003, 307:16, eff. July 1, 2003
N.H. Rev. Stat. Ann. § 21-J:9-c— Orders for Reassessment
N.H. Rev. Stat. Ann. § 21-J:10— Assistance to Municipalities
N.H. Rev. Stat. Ann. § 21-J:10-a— Repealed by 2005, 218:6, eff. Sept. 3, 2005
N.H. Rev. Stat. Ann. § 21-J:11— Appraisals of Property for Ad Valorem Tax Purposes
N.H. Rev. Stat. Ann. § 21-J:11-a— Assessment Report
N.H. Rev. Stat. Ann. § 21-J:11-b— Implementation of Assessment Review
N.H. Rev. Stat. Ann. § 21-J:12— Taxpayer Services Division
N.H. Rev. Stat. Ann. § 21-J:13— Rulemaking Authority
N.H. Rev. Stat. Ann. § 21-J:13-a— Exemption From Rulemaking Requirement
N.H. Rev. Stat. Ann. § 21-J:14— Confidentiality of Department Records
N.H. Rev. Stat. Ann. § 21-J:14-a— Assessing Standards Board; Members; Appointments; Terms
N.H. Rev. Stat. Ann. § 21-J:14-b— Powers and Duties of the Board
N.H. Rev. Stat. Ann. § 21-J:14-c— Repealed by 2013, 20:1, I, eff. July 15, 2013
N.H. Rev. Stat. Ann. § 21-J:14-d— Repealed by 2013, 20:1, II, eff. July 15, 2013
N.H. Rev. Stat. Ann. § 21-J:14-e— Auditing Authority
N.H. Rev. Stat. Ann. § 21-J:14-f— Certification Required
N.H. Rev. Stat. Ann. § 21-J:14-g— Decertification
N.H. Rev. Stat. Ann. § 21-J:14-h— Purpose
N.H. Rev. Stat. Ann. § 21-J:14-i— Cooperative Assessing Districts Authorized
N.H. Rev. Stat. Ann. § 21-J:14-j— Minimum Requirements for a District Inter-local Agreement
N.H. Rev. Stat. Ann. § 21-J:14-k— Cessation of Unauthorized Appraisals
N.H. Rev. Stat. Ann. § 21-J:15— Municipal and Property Division
N.H. Rev. Stat. Ann. § 21-J:16— County Audits
N.H. Rev. Stat. Ann. § 21-J:17— Uniformity of Municipal Accounts
N.H. Rev. Stat. Ann. § 21-J:18— Repealed by 1989, 399:2, II, eff. Aug. 4, 1989
N.H. Rev. Stat. Ann. § 21-J:19— Audit
N.H. Rev. Stat. Ann. § 21-J:20— Audit on Motion of Commissioner
N.H. Rev. Stat. Ann. § 21-J:20-a— Notification Required; Failure to Complete Audit
N.H. Rev. Stat. Ann. § 21-J:21— Publication of Report of Audit
N.H. Rev. Stat. Ann. § 21-J:22— Expenses of Audit
N.H. Rev. Stat. Ann. § 21-J:23— Expenses of Private Audit for Municipalities or Counties
N.H. Rev. Stat. Ann. § 21-J:24— Technical Assistance to Municipalities
N.H. Rev. Stat. Ann. § 21-J:24-a— Revolving Fund Established for Municipal Officers and Employees Education and Training
N.H. Rev. Stat. Ann. § 21-J:25— Powers of Magistrates to Issue Subpoenas in Proceedings of the Commissioner
N.H. Rev. Stat. Ann. § 21-J:26— Repealed by 2019, 346:157, I, eff. July 1, 2019
N.H. Rev. Stat. Ann. § 21-J:27— Rules of Evidence
N.H. Rev. Stat. Ann. § 21-J:27-a— Federal Tax Identification
N.H. Rev. Stat. Ann. § 21-J:28— Interest
N.H. Rev. Stat. Ann. § 21-J:28-a— Refund of Taxes
N.H. Rev. Stat. Ann. § 21-J:28-b— Appeal for Redetermination or Reconsideration; Procedure
N.H. Rev. Stat. Ann. § 21-J:28-c— Liens
N.H. Rev. Stat. Ann. § 21-J:28-d— Distraint
N.H. Rev. Stat. Ann. § 21-J:28-e— Fraudulent Investment Scheme; Refund Request Procedure
N.H. Rev. Stat. Ann. § 21-J:29— Statute of Limitations; Exceptions
N.H. Rev. Stat. Ann. § 21-J:30— General Application
N.H. Rev. Stat. Ann. § 21-J:31— Penalty for Failure to File
N.H. Rev. Stat. Ann. § 21-J:32— Penalty for Underpayment of Estimated Tax
N.H. Rev. Stat. Ann. § 21-J:33— Penalties for Failure to Pay
N.H. Rev. Stat. Ann. § 21-J:33-a— Substantial Understatement Penalty
N.H. Rev. Stat. Ann. § 21-J:33-b— Understatement of Taxpayer's Liability by Tax Preparer
N.H. Rev. Stat. Ann. § 21-J:33-c— Penalties for Aiding and Abetting Understatement of Tax Liability
N.H. Rev. Stat. Ann. § 21-J:34— Reports Required
N.H. Rev. Stat. Ann. § 21-J:35— Setting of Tax Rates by Commissioner
N.H. Rev. Stat. Ann. § 21-J:36— Repealed by 2007, 182:7, I, eff. April 1, 2007
N.H. Rev. Stat. Ann. § 21-J:37— Service Exemptions Added to Appropriations
N.H. Rev. Stat. Ann. § 21-J:38— Transferee Liability
N.H. Rev. Stat. Ann. § 21-J:38-a— Sham Transactions May Be Disallowed
N.H. Rev. Stat. Ann. § 21-J:39— Criminal Penalties
N.H. Rev. Stat. Ann. § 21-J:40— Taxpayer Information Statements
N.H. Rev. Stat. Ann. § 21-J:41— Taxpayer Communications With Department
N.H. Rev. Stat. Ann. § 21-J:42— Abatement of Penalty or Addition to Tax Due to Erroneous Written Advice by Department
N.H. Rev. Stat. Ann. § 21-J:43— Authority to Enter Into Written Installment Payment Agreements
N.H. Rev. Stat. Ann. § 21-J:43-a— Credit or Debit Card Payment
N.H. Rev. Stat. Ann. § 21-J:44— Taxpayer Remedy for Department Failure to Comply With Subdivision
N.H. Rev. Stat. Ann. § 21-J:45— Reports on Status of Requested Tax Refunds
N.H. Rev. Stat. Ann. § 21-J:46— Extension of Tax Filing Deadlines for Members of the Armed Forces and National Guard
N.H. Rev. Stat. Ann. § 21-J:47— Repealed by 2012, 86:2, eff. Nov. 1, 2012
N.H. Rev. Stat. Ann. § 21-J:48— Repealed by 2015, 261:2, eff. Nov. 1, 2015
N.H. Rev. Stat. Ann. § 21-J:49— Commission to Study Revenue Alternatives to the Road Toll and Vehicle Registration Fees