Title I, The State and Its Government

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 provisi…

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 se…

I. (a) The term "person," as used in this section, shall include, but not be limited to, an officer or employee of a corporation, a member, officer or employee of a partnership, or a trustee, member or employee of a trust who as such trustee, member or employee is under a duty ei…

I. The commissioner of revenue administration shall nominate an assistant commissioner for appointment by the governor, with the consent of the council. The assistant commissioner shall serve for a term of 4 years. The assistant commissioner shall be qualified to hold that positi…

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 depar…

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 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 …

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 fin…

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 t…

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 m…

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 follow…

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 …

I. There is established a commission to study revenue alternatives to the road toll, road toll registration charges, and revenue alternatives to vehicle registration fees, including electric vehicle registration fees, to fund improvements to the state's highways and bridges and t…

I. Each director shall be bonded in such amount and with such sureties as are sufficient under RSA 93-B. II. The director of each division shall have the power to require, subject to approval by the commissioner, the production of books, affidavits, papers, and documents of all k…

I. The department of revenue administration shall annually, by July 10, create and send a school district audit compliance report to the department of education for distribution to every relevant elected school board official, school superintendent, and school business administra…

There is hereby established within the department an administration unit. The assistant commissioner shall supervise the administration unit and shall be responsible for the following functions, in accordance with applicable laws: I. Budget, personnel, payroll, and purchasing mat…

I. There is established within the department the position of revenue counsel who shall be responsible for providing advice and legal representation for the department in all matters of administration of the tax laws assigned to the department. II. The commissioner shall appoint …

I. There is established within the department the unclassified position of tax policy analyst who shall be responsible for: (a) Advising the commissioner and assistant commissioner of recommended changes in state statutes, rules, and administrative policies and procedures; (b) Co…

There is established within the department the division of audits, under the supervision of an unclassified director of audits who shall be responsible for the following functions, in accordance with applicable laws: I. Classifying for possible audit all returns, reports, or othe…

I. There is established within the department the division of collections, under the supervision of an unclassified director of collections who shall be responsible for the following functions, in accordance with applicable laws: (a) Collecting all outstanding taxes owed to the s…

The following procedures shall apply in determining the equalization of property within the cities, towns, and unincorporated places as required by RSA 21-J:3, XIII, but shall not affect a municipality's requirements for inventory of property and assessment of taxes as of April 1…

The following provisions shall govern cases in which the board of tax and land appeals has certified an order for reassessment to the department pursuant to RSA 71-B:17: I. The commissioner may contract for the services of certified appraisers as needed to complete such reassessm…