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. - Source. 1985, 204:1. 1987, 109:3, eff. July 5, 1987; 408:3,...

Section 21-J:1-a - Boards Administratively Attached. - Source. 1991, 281:1. 2001, 297:1, eff. Sept. 15, 2001. 2013,...

Section 21-J:1-b - Revenue Information Management System Account. - Source. 2017, 156:134, eff. July 1, 2017. 2019, 346:85, eff....

Section 21-J:2 - Commissioner; Directors; Compensation. - Source. 1985, 204:1. 2005, 218:1, eff. Sept. 3, 2005. 2013,...

Section 21-J:3 - Duties of Commissioner. - Source. 1985, 204:1. 1987, 408:4. 1988, 232:1, 2. 1989, 50:1....

Section 21-J:3-a - Background Checks. - Source. 2015, 254:2, eff. Sept. 11, 2015. 2018, 318:1, eff....

Section 21-J:4 - Assistant Commissioner. - Source. 1985, 204:1, eff. July 1, 1985.

Section 21-J:5 - Division Directors. - Source. 1985, 204:1. 1988, 232:3. 1994, 158:6. 1998, 105:1. 2010,...

Section 21-J:6 - Administration Unit. - Source. 1985, 204:1. 2005, 218:2, eff. Sept. 3, 2005. 2014,...

Section 21-J:6-b - Revenue Counsel. - Source. 1991, 355:6. 2011, 173:4, eff. Aug. 13, 2011.

Section 21-J:6-d - Tax Policy Analyst. - Source. 2015, 254:3, eff. Sept. 11, 2015.

Section 21-J:7 - Division of Audits. - Source. 1985, 204:1. 1987, 408:10. 1991, 163:3, eff. May 27,...

Section 21-J:8 - Division of Collections. - Source. 1985, 204:1. 1989, 266:1. 1993, 114:3. 2005, 218:4, eff....

Section 21-J:9-a - Equalization Procedure. - Source. 1999, 17:7. 2000, 239:2, 3. 2001, 297:16. 2003, 307:1,...

Section 21-J:9-c - Orders for Reassessment. - Source. 2001, 297:17, eff. Sept. 15, 2001.

Section 21-J:10 - Assistance to Municipalities. - Source. 1985, 204:1. 1987, 408:6, eff. May 26, 1987.

Section 21-J:11 - Appraisals of Property for Ad Valorem Tax Purposes. - Source. 1985, 204:1. 1999, 17:8. 2002, 249:6. 2006, 193:4. 2007,...

Section 21-J:11-a - Assessment Report. - Source. 2001, 158:56. 2003, 307:7. 2004, 203:13, eff. June 11,...

Section 21-J:11-b - Implementation of Assessment Review. - Source. 2001, 158:56. 2003, 307:7. 2007, 214:1, eff. Aug. 24,...

Section 21-J:12 - Taxpayer Services Division. - Source. 1985, 204:1. 1988, 232:4. 1991, 269:1. 2011, 224:198, eff....

Section 21-J:13 - Rulemaking Authority. - Source. 1985, 204:1. 1987, 194:2. 1989, 399:2, I. 1991, 269:2,...

Section 21-J:13-a - Exemption From Rulemaking Requirement. - Source. 1996, 164:4. 2010, Sp. Sess., 1:74, eff. June 10,...

Section 21-J:14 - Confidentiality of Department Records. - Source. 1985, 204:1. 1987, 391:4, II, III; 408:7, 8. 1991,...

Section 21-J:14-a - Assessing Standards Board; Members; Appointments; Terms. - Source. 2001, 297:2. 2003, 274:1-3. 2004, 203:11. 2008, 232:2, eff....

Section 21-J:14-b - Powers and Duties of the Board. - Source. 2001, 297:2. 2003, 307:8. 2004, 203:3, 4. 2006, 193:2....

Section 21-J:14-e - Auditing Authority. - Source. 2001, 297:2, eff. Sept. 15, 2001.

Section 21-J:14-f - Certification Required. - [RSA 21-J:14-f effective January 1, 2023; see also RSA 21-J:14-f...

Section 21-J:14-g - Decertification. - [Paragraph I effective until January 1, 2023; see also paragraph...

Section 21-J:14-h - Purpose. - Source. 2001, 297:2. 2005, 257:14. 2008, 173:15, eff. July 1,...

Section 21-J:14-i - Cooperative Assessing Districts Authorized. - Source. 2001, 297:2, eff. Sept. 15, 2001.

Section 21-J:14-j - Minimum Requirements for a District Inter-local Agreement. - Source. 2001, 297:2, eff. Sept. 15, 2001.

Section 21-J:14-k - Cessation of Unauthorized Appraisals. - [RSA 21-J:14-k effective January 1, 2023; see also RSA 21-J:14-k...

Section 21-J:15 - Municipal and Property Division. - Source. 1985, 204:1. 1987, 285:5. 1995, 87:1, eff. July 1,...

Section 21-J:16 - County Audits. - Source. 1985, 204:1, eff. July 1, 1985.

Section 21-J:17 - Uniformity of Municipal Accounts. - Source. 1985, 204:1, eff. July 1, 1985; 368:4, eff. Jan....

Section 21-J:19 - Audit. - Source. 1985, 204:1. 2008, 174:1, eff. Aug. 10, 2008.

Section 21-J:20 - Audit on Motion of Commissioner. - Source. 1985, 204:1. 2008, 174:2, eff. Aug. 10, 2008.

Section 21-J:20-a - Notification Required; Failure to Complete Audit. - Source. 2022, 127:2, eff. May 27, 2022.

Section 21-J:21 - Publication of Report of Audit. - Source. 1985, 204:1, eff. July 1, 1985.

Section 21-J:22 - Expenses of Audit. - Source. 1985, 204:1, eff. July 1, 1985.

Section 21-J:23 - Expenses of Private Audit for Municipalities or Counties. - Source. 1985, 204:1, eff. July 1, 1985.

Section 21-J:24 - Technical Assistance to Municipalities. - Source. 1985, 204:1, eff. July 1, 1985.

Section 21-J:24-a - Revolving Fund Established for Municipal Officers and Employees Education and Training. - Source. 1994, 337:1. 1996, 164:1, eff. Aug. 2, 1996. 2014,...

Section 21-J:25 - Powers of Magistrates to Issue Subpoenas in Proceedings of the Commissioner. - Source. 1985, 204:1, eff. July 1, 1985.

Section 21-J:27 - Rules of Evidence. - Source. 1985, 204:1, eff. July 1, 1985.

Section 21-J:27-a - Federal Tax Identification. - Source. 2003, 309:3. 2007, 150:1, eff. Aug. 17, 2007.

Section 21-J:28 - Interest. - Source. 1985, 204:1. 1991, 163:4. 1992, 13:1. 1995, 268:1, eff....

Section 21-J:28-a - Refund of Taxes. - Source. 1991, 163:5. 1994, 326:1. 2007, 150:2, eff. Aug. 17,...

Section 21-J:28-b - Appeal for Redetermination or Reconsideration; Procedure. - Source. 1991, 163:5; 362:11. 2000, 239:4. 2002, 232:18. 2003, 133:1....

Section 21-J:28-c - Liens. - Source. 1991, 163:5. 1992, 13:2. 2005, 86:1. 2007, 150:3, eff....

Section 21-J:28-d - Distraint. - Source. 1991, 163:5, eff. May 27, 1991.

Section 21-J:28-e - Fraudulent Investment Scheme; Refund Request Procedure. - Source. 2012, 154:1, eff. June 7, 2012.

Section 21-J:29 - Statute of Limitations; Exceptions. - Source. 1985, 204:1. 1991, 163:6. 1994, 326:2, 3. 2007, 150:4,...

Section 21-J:30 - General Application. - Source. 1985, 204:1, eff. July 1, 1985.

Section 21-J:31 - Penalty for Failure to File. - [RSA 21-J:31 effective January 1, 2027; see also RSA 21-J:31...

Section 21-J:32 - Penalty for Underpayment of Estimated Tax. - Source. 1985, 204:1; 414:10. 1988, 232:5. 1989, 50:2. 1991, 163:8,...

Section 21-J:33 - Penalties for Failure to Pay. - Source. 1985, 204:1. 2001, 158:71. 2010, 152:4, eff. Aug. 13,...

Section 21-J:33-a - Substantial Understatement Penalty. - [Paragraph I effective until January 1, 2027; see also paragraph...

Section 21-J:33-b - Understatement of Taxpayer's Liability by Tax Preparer. - Source. 1991, 163:10, eff. May 27, 1991.

Section 21-J:33-c - Penalties for Aiding and Abetting Understatement of Tax Liability. - Source. 1991, 163:10, eff. May 27, 1991.

Section 21-J:34 - Reports Required. - Source. 1987, 285:4. 1989, 399:1. 1991, 269:4-7. 1996, 164:2. 1998,...

Section 21-J:35 - Setting of Tax Rates by Commissioner. - Source. 1987, 285:4. 2001, 158:57. 2003, 307:9, eff. July 1,...

Section 21-J:37 - Service Exemptions Added to Appropriations. - Source. 1987, 285:4, eff. July 1, 1987.

Section 21-J:38 - Transferee Liability. - Source. 1991, 163:11, eff. May 27, 1991.

Section 21-J:38-a - Sham Transactions May Be Disallowed. - Source. 2005, 177:139, eff. July 1, 2005.

Section 21-J:39 - Criminal Penalties. - [Paragraph IV(a) effective until January 1, 2023; see also paragraph...

Section 21-J:40 - Taxpayer Information Statements. - Source. 1991, 163:11, eff. May 27, 1991.

Section 21-J:41 - Taxpayer Communications With Department. - Source. 1991, 163:11, eff. May 27, 1991.

Section 21-J:42 - Abatement of Penalty or Addition to Tax Due to Erroneous Written Advice by Department. - Source. 1991, 163:11, eff. May 27, 1991.

Section 21-J:43 - Authority to Enter Into Written Installment Payment Agreements. - Source. 1991, 163:11. 2009, 144:270, eff. July 1, 2009. 2014,...

Section 21-J:43-a - Credit or Debit Card Payment. - Source. 2011, 180:1, eff. Aug. 13, 2011.

Section 21-J:44 - Taxpayer Remedy for Department Failure to Comply With Subdivision. - Source. 1991, 163:11, eff. May 27, 1991.

Section 21-J:45 - Reports on Status of Requested Tax Refunds. - [Paragraph I(c) repealed by 2021, 91:99, I effective January 1,...

Section 21-J:46 - Extension of Tax Filing Deadlines for Members of the Armed Forces and National Guard. - [Paragraph III effective until January 1, 2027; see also paragraph...

Section 21-J:49 - Commission to Study Revenue Alternatives to the Road Toll - Source. 2022, 255:1, eff. June 24, 2022.

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New Hampshire Revised Statutes Title I - The State and Its Government Title 21-J - Department of Revenue Administration

New Hampshire Revised Statutes
Title I - The State and Its Government
Title 21-J - Department of Revenue Administration