Source. 1985, 204:1. 2005, 218:1, eff. Sept. 3, 2005. 2013, 247:9, eff. July 24, 2013. 2017, 156:113, eff. July 1, 2017.
Structure New Hampshire Revised Statutes
New Hampshire Revised Statutes
Title I - The State and Its Government
Title 21-J - Department of Revenue Administration
Section 21-J:1 - Establishment; General Functions.
Section 21-J:1-a - Boards Administratively Attached.
Section 21-J:1-b - Revenue Information Management System Account.
Section 21-J:2 - Commissioner; Directors; Compensation.
Section 21-J:3 - Duties of Commissioner.
Section 21-J:3-a - Background Checks.
Section 21-J:4 - Assistant Commissioner.
Section 21-J:5 - Division Directors.
Section 21-J:6 - Administration Unit.
Section 21-J:6-b - Revenue Counsel.
Section 21-J:6-d - Tax Policy Analyst.
Section 21-J:7 - Division of Audits.
Section 21-J:8 - Division of Collections.
Section 21-J:9-a - Equalization Procedure.
Section 21-J:9-c - Orders for Reassessment.
Section 21-J:10 - Assistance to Municipalities.
Section 21-J:11 - Appraisals of Property for Ad Valorem Tax Purposes.
Section 21-J:11-a - Assessment Report.
Section 21-J:11-b - Implementation of Assessment Review.
Section 21-J:12 - Taxpayer Services Division.
Section 21-J:13 - Rulemaking Authority.
Section 21-J:13-a - Exemption From Rulemaking Requirement.
Section 21-J:14 - Confidentiality of Department Records.
Section 21-J:14-a - Assessing Standards Board; Members; Appointments; Terms.
Section 21-J:14-b - Powers and Duties of the Board.
Section 21-J:14-e - Auditing Authority.
Section 21-J:14-f - Certification Required.
Section 21-J:14-g - Decertification.
Section 21-J:14-i - Cooperative Assessing Districts Authorized.
Section 21-J:14-j - Minimum Requirements for a District Inter-local Agreement.
Section 21-J:14-k - Cessation of Unauthorized Appraisals.
Section 21-J:15 - Municipal and Property Division.
Section 21-J:16 - County Audits.
Section 21-J:17 - Uniformity of Municipal Accounts.
Section 21-J:20 - Audit on Motion of Commissioner.
Section 21-J:20-a - Notification Required; Failure to Complete Audit.
Section 21-J:21 - Publication of Report of Audit.
Section 21-J:22 - Expenses of Audit.
Section 21-J:23 - Expenses of Private Audit for Municipalities or Counties.
Section 21-J:24 - Technical Assistance to Municipalities.
Section 21-J:25 - Powers of Magistrates to Issue Subpoenas in Proceedings of the Commissioner.
Section 21-J:27 - Rules of Evidence.
Section 21-J:27-a - Federal Tax Identification.
Section 21-J:28-a - Refund of Taxes.
Section 21-J:28-b - Appeal for Redetermination or Reconsideration; Procedure.
Section 21-J:28-d - Distraint.
Section 21-J:28-e - Fraudulent Investment Scheme; Refund Request Procedure.
Section 21-J:29 - Statute of Limitations; Exceptions.
Section 21-J:30 - General Application.
Section 21-J:31 - Penalty for Failure to File.
Section 21-J:32 - Penalty for Underpayment of Estimated Tax.
Section 21-J:33 - Penalties for Failure to Pay.
Section 21-J:33-a - Substantial Understatement Penalty.
Section 21-J:33-b - Understatement of Taxpayer's Liability by Tax Preparer.
Section 21-J:33-c - Penalties for Aiding and Abetting Understatement of Tax Liability.
Section 21-J:34 - Reports Required.
Section 21-J:35 - Setting of Tax Rates by Commissioner.
Section 21-J:37 - Service Exemptions Added to Appropriations.
Section 21-J:38 - Transferee Liability.
Section 21-J:38-a - Sham Transactions May Be Disallowed.
Section 21-J:39 - Criminal Penalties.
Section 21-J:40 - Taxpayer Information Statements.
Section 21-J:41 - Taxpayer Communications With Department.
Section 21-J:43 - Authority to Enter Into Written Installment Payment Agreements.
Section 21-J:43-a - Credit or Debit Card Payment.
Section 21-J:44 - Taxpayer Remedy for Department Failure to Comply With Subdivision.
Section 21-J:45 - Reports on Status of Requested Tax Refunds.
Section 21-J:49 - Commission to Study Revenue Alternatives to the Road Toll