Title V, Taxation

Notwithstanding the provisions of RSA 21-J:14, the commissioner shall not be prohibited from providing tax information to the commissioner of health and human services with respect to the tax imposed by this chapter, provided that the commissioner of health and human services and…

Nothing in this chapter shall be construed to limit or impair the availability of tax exemptions currently provided under RSA 72:23.

I. The nursing facility quality assessment imposed by this chapter shall not be assessed, and no return shall be required to be made, upon the occurrence of any of the following events: (a) Aggregate medicaid reimbursement for nursing facilities through accounting unit 05-01-10-0…

It is the declared intent of this chapter to provide for the consistent, equitable, and rational taxation of revenue received from inpatient hospital services and outpatient hospital services, which are 2 separate and distinct classes of property and are permissible classes of he…

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

An assessment of 5.5 percent of net patient services revenues is hereby imposed on all nursing facilities on the basis of patient days in each nursing facility. The fee shall be implemented in accordance with the provisions of 42 C.F.R. part 433.

I. For the taxable period ending June 30, 2014, a tax is imposed at a rate of 5.5 percent upon the net patient services revenue of every hospital for the hospital's fiscal year ending during the first full calendar year preceding the taxable period. II. For the taxable period end…

I. Each nursing facility shall pay 100 percent of its nursing facility quality assessment due and payable for the assessment period no later than the fifteenth day of the month following the assessment period. Notwithstanding any provision of law to the contrary, no penalty or in…

I. For the taxable period beginning July 1, 2014, and for every taxable period thereafter, each hospital shall pay 100 percent of its Medicaid enhancement tax due and payable for the taxable period no later than the fifteenth day of April. II. Payments due under this section whic…

Every nursing facility shall on or before the tenth day of the month following the expiration of the assessment period make a return to the commissioner. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to the form of such return and the date which it must cont…

Every hospital shall on or before the fifteenth day of April in the taxable period make a return to the commissioner. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to the form of such return and the data which it must contain for the correct computation of n…

I. The payments required by RSA 84-A:3 shall be made by electronic transfer of moneys to the state treasurer and deposited to the uncompensated care and Medicaid fund established by RSA 167:64. II. The state treasurer is authorized to establish an account or accounts and to take …

I. Except as provided in RSA 84-C:5-a and rules adopted pursuant to RSA 84-C:9, I-a, the payments required by RSA 84-C:3 shall be made by electronic transfer of moneys to the state treasurer and deposited to the nursing facility trust fund established by RSA 151-E:14. II. The sta…

Notwithstanding the provisions of RSA 84-C:5, the payments required by RSA 84-C:3 for a nursing facility as defined in RSA 84-C:1, V(b) shall be deposited to the state general fund.

When the commissioner has reason to believe that a nursing facility has failed to file a return or to include any part of its net patient services revenue in a filed return, the commissioner may require the nursing facility to file a return or a supplementary return showing such …

When the commissioner has reason to believe that a hospital has failed to file a return or to include any part of its net patient services revenue in a filed return, the commissioner may require the hospital to file a return or a supplementary return showing such additional infor…

For good cause, the commissioner may extend the time within which a nursing facility is required to file a return, and if such return is filed during the period of extension no penalty or late filing charge may be imposed for failure to file the return at the time required by thi…

For good cause, the commissioner may extend the time within which a hospital is required to file a return, and if such return is filed during the period of extension no penalty or late filing charge may be imposed for failure to file the return at the time required by this chapte…

I. Every nursing facility shall: (a) Keep such records as may be necessary to determine the amount of its liability under this chapter. (b) Preserve such records for the period of 3 years or until any litigation or prosecution hereunder is finally determined. (c) Make such record…

I. Every hospital shall: (a) Keep such records as may be necessary to determine the amount of its liability under this chapter. (b) Preserve such records for the period of 3 years or until any litigation or prosecution hereunder is finally determined. (c) Make such records availa…

I. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to: (a) The administration of the nursing facility quality assessment; and (b) The recovery of any assessment, interest on assessment, or penalties imposed by this chapter or by RSA 21-J. I-a. The commissioner…

I. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to: (a) The administration of the medicaid enhancement tax; and (b) The recovery of any tax, interest on tax, or penalties imposed by this chapter or by RSA 21-J. II. The commissioner may institute actions in …

The state treasurer or the commissioner of revenue administration, and each county and town treasurer, may issue extents under their hands and seals respectively, in cases authorized by law, and such extents shall be deemed to be executions against the person and property.

Extents shall be directed to the sheriff of the county where they are to be executed, or his deputy, and shall be made returnable to the officer issuing the same, at a certain day named therein, which shall not be less than 60 days from the day thereof.

If any extent shall be returned unsatisfied, further or alias extents may be issued for any sum which may remain due upon such return.

Every extent may include the legal fees and charges incurred upon any former extent issued for the collection of the same tax.

Every person upon whose property an extent against any town has been levied shall have contribution from the other inhabitants or owners of property therein for the sums so levied, and for damages, and shall recover double costs.

Towns shall have their remedy by action against any selectman or collector through whose default any extent may have issued for all sums levied thereon, and for damages and double costs.

Selectmen shall have their remedy by action against any collector through whose default any extent may have issued against them for all sums levied thereon, and for damages and double costs.

Selectmen shall have no remedy against any town for any sum levied upon any extent issued against them on their own default, except the amount of tax without any costs of levying or costs of suit.

Selectmen issuing any extent against a collector shall indemnify him against all costs and expenses arising to him by reason of any extent issued against him by the state or county treasurer for the same tax.

Any town which shall neglect to choose proper officers for assessing and collecting taxes shall be liable to an extent for state and county taxes; and the same may be levied upon the property of any inhabitant or owner of property therein, if no estate of such town be found where…

Selectmen who neglect to assess any tax for which they have the warrant of the state or county treasurer at the time and in the manner legally prescribed therein, or who neglect to return to either of such treasurers or to the town treasurer the name of the collector to whom they…

Any collector to whom a tax is committed, who neglects to pay the same to the state, county or town treasurer, or other person to whom the same is payable, within the time limited in his warrant, which shall not be less than 3 months from the delivery of the warrant, except in ca…

If any collector to whom any tax payable to the state or county treasurer is committed neglects to pay the same within the time limited in his warrant, and the selectmen of the town shall judge that there is danger that the collector will abscond or be unable to pay the same, the…

No extent shall be issued by the state or county treasurer against any collector, after notice given by the selectmen that they have issued an extent against him as aforesaid; but if the tax is not paid within 3 months from the time the same became payable, an extent may be issue…

When an extent is issued against any selectmen or collector by the state or county treasurer, and sufficient property of such selectmen or collector cannot be found whereon to levy the same, an extent may be issued against the town, which may be levied upon the property of any in…

Personal property seized upon any extent shall be sold in the same manner as similar property is required to be sold on execution.

Real estate of every kind so levied upon shall be sold, and a deed and return thereof made, in the manner provided by law for the sale of the equity of redemption of real estate mortgaged; and the owner thereof shall have the same right to redeem the same.

I. An estate tax is hereby imposed upon the transfer of the estate of every decedent leaving an estate which is subject to an estate tax under the provisions of the United States Internal Revenue Code of 1986, as amended, and who has property within this state. II. The amount of …

If the amount of the decedent's gross estate, state death tax credit or tax imposed by federal estate tax provisions of the United States Internal Revenue Code of 1986, as amended, shall be increased or decreased by the Internal Revenue Service, such changes shall be reported to …

The provisions hereof shall apply to the estates of all decedents dying after April 28, 1931 and shall also apply to the estate of any decedent with respect to which the United States estate tax had not been paid on April 28, 1931.

The revenue derived hereunder shall be covered into the general funds of the state.

The department of revenue administration shall provide the judges and registers of probate of the state with such books and blanks as are requisite for the execution of this chapter.

The expenses of the execution of this chapter shall be paid by the state treasurer upon the certification of the department of revenue administration and charged to the appropriations for the department of revenue administration and the bills therefor shall be submitted to the go…

Whenever in the opinion of the department of revenue administration any books, records, or papers more than 6 years old are no longer required, the department of revenue administration may destroy or cause such records to be destroyed.