Title I, The State and Its Government

Whenever a statute provides for appointment to a position in a state office, agency, commission, or board for a term of stated and limited duration by the governor and council or requires approval or confirmation of such an appointment by the governor and council, such statute sh…

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 un…

I. The term "tax preparer," as used in this section, shall include any person who prepares for compensation, or who employs one or more persons who prepare for compensation, any return of taxes administered by the department, or any claim for refund of such taxes. The preparation…

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 connecti…

There shall be no age limit to participate in either the permanent group life insurance or in the group hospitalization, hospital medical care, surgical care, and other medical and surgical benefits program.

The term "vacancy shall be filled for the unexpired term", when used in connection with appointments to the state service by the governor and council shall be construed to mean that the successor shall be commissioned for a term equal in length to the unexpired balance of the ter…

I. Any person who knowingly or willfully violates RSA 21-G:21-27 or makes unauthorized disclosure of confidential matters or materials contrary to RSA 21-G:31, or interferes with or obstructs lawful activities of the committee, shall be guilty of a misdemeanor and may be subject …

Because of the possibility of the occurrence of natural and human-caused disasters resulting from fire, flood, hurricane, earthquake, prolonged power outages, disruption or contamination of the food or water supply, degradation of critical facilities and vital systems, disruption…

The governing body of each city, town, unincorporated town, unorganized place, school district, and village district, and the clerk of each county convention shall submit to the commissioner of revenue administration the following reports necessary to compute and establish the ta…

I. The word "farm" means any land, buildings, or structures on or in which agriculture and farming operations or activities are carried out or conducted and shall include the residence or residences of owners, occupants, or employees located on such land. Structures shall include…

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…

There shall be no physical examination or health statement required for coverage under either the permanent group life insurance or group hospitalization, hospital medical care, surgical care and other medical and surgical benefit programs; provided, however, that, if a state emp…

I. Except where specifically stated to the contrary, when a period or limit of time is to be reckoned from a day or date, that day or date shall be excluded from and the day on which an act should occur shall be included in the computation of the period or limit of time. II. If a…

If any provision of this chapter or the application thereof to any person or circumstances is held invalid, such invalidity shall not affect other provisions or applications of the chapter which can be given effect without the invalid provision or application, and to this end the…

In this subdivision: I. "Commissioner" means the commissioner of safety. II. [Repealed.] III. "Council" means the advisory council on emergency preparedness and security. IV. "Director" means the director of the division of homeland security and emergency management. V. "Emergenc…

The commissioner of administrative services shall have the power to hold hearings and make inquiries as he deems necessary to carry out his functions and exercise his powers under the provisions of this chapter. For the purpose of such hearings and inquiries, the commissioner of …

In this subdivision: I. "Agency" means any executive branch department, commission, board, institution, bureau, office, or other executive branch entity established in the state constitution, statutes, session laws, or executive orders. II. "Bidder" means a contractor, supplier, …

I. There is hereby created a division of homeland security and emergency management within the department of safety under the supervision of the director of homeland security and emergency management nominated and appointed as provided in RSA 21-P:5-a. II. The division shall cons…

The standard time within the state, except as hereinafter provided, shall be based on the mean astronomical time of the seventy-fifth degree of longitude west from Greenwich, known and designated by the federal statute as "Eastern Standard Time." At 2 o'clock ante-meridian of the…

The repeal of an act shall in no case affect any act done, or any right accruing, accrued, acquired, or established, or any suit or proceeding had or commenced in any civil case, before the time when repeal shall take effect.

I. In order to protect the integrity of the bidding process, notwithstanding RSA 91-A:4, no information shall be available to the public, or to the members of the general court or its staff concerning specific responses to requests for bids (RFBs), requests for proposals (RFPs), …

If any department or agency of the state is advised by the federal government that its data processing equipment or its forms, methods or techniques in utilizing said equipment do not comply with any federal rule, regulation or law, then the governor and council may authorize the…

The director shall have general direction and control of the division of homeland security and emergency management, and shall be responsible for the carrying out of the provisions of this subdivision. In the event of disaster beyond local control, the governor may assume direct …

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…

In cases of emergency, it shall be the policy of the state that service animals shall not be separated from the persons they serve. Every effort shall be made to keep service animals and the persons they serve together, and all appropriate state emergency planning and state spons…

If, as the result of a disaster declaration, the state of New Hampshire enters into an agreement with the federal government or another entity for assistance, either direct or indirect, financial or otherwise, such agreement shall be transmitted to the president of the senate and…

I. In this section, an "exceptional disaster relief loan" means a temporary loan from the state treasury to assist communities experiencing exceptional costs due to natural disasters. II. (a) When the President of the United States declares an area a federal disaster area, or the…

I. When the President of the United States declares an area a federal disaster area and a municipality has applied for federal emergency assistance from the Federal Emergency Management Administration (FEMA), the municipality may apply to the division of homeland security and eme…

A municipality may request infrastructural disaster relief more than once in a calendar year, but shall not receive more than $100,000 in grant money from this program in a calendar year. Requests shall be filed with the joint legislative fiscal committee within 45 days after the…

No suit or prosecution, pending at the time of the repeal of any act, for any offense committed or for the recovery of a penalty or forfeiture incurred under the act so repealed, shall be affected by such repeal.

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…

The division of emergency services and communications shall ascertain what means exist for rapid and efficient communications during natural and man-made disasters. The division shall consider the desirability of supplementing these communications resources or of integrating them…

I. Notwithstanding any other provision of law to the contrary, any provider department, excluding the legislative branch, prior to performing systems development or computer operation services for any user agency, shall obtain a written work order which: (a) Defines the services …

I. From the time the bid is published until a contract is awarded, no bidder shall offer or give, directly or indirectly, any gift, expense reimbursement, or honorarium, as defined by RSA 15-B, to any elected official, public official, public employee, constitutional official, or…

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…

The repeal of an act shall not revive any other act which has been repealed.

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. Each political subdivision of the state shall establish a local organization for emergency management in accordance with the state emergency management plan and program. Each local organization for emergency management shall have a local director who shall be appointed and rem…

In addition to the powers, duties, and functions otherwise vested in the commissioner pursuant to RSA 21-G:9, the commissioner shall be responsible for the following: I. Providing technical information technology consultation to all executive branch agencies and to any other agen…

There is hereby established an office of the commissioner consisting of the following units: I. State budget. II. Internal audit. III. Operational analysis. IV. [Repealed.]

The department shall include the following internal organizational units performing the following major functions: I. The unclassified chief financial and operating officer shall, in accordance with applicable laws, be responsible for: (a) Accounting, purchasing, and budget contr…

The following provisions shall serve as general guidelines for accomplishing executive branch reorganization consistent with the policy and objectives of the state: I. In order to allow the chief executive to efficiently and effectively implement legislative policy and programs, …

The word "state," when applied to different parts of the United States, may extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall include said district and territories.

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 office shall have access to the following information: (a) All case records, all third party records, including the healthcare records of any child receiving services from an executive agency, and all records submitted to the courts. (b) Executive agencies' policies and pr…

There is hereby established the New Hampshire financial services regulators group. I. The interagency group shall consist of the attorney general or designee, the insurance commissioner or designee, the banking commissioner or designee, and the director of the bureau of securitie…