CHAPTER 173
HB 579 – FINAL VERSION
05/04/11 1583s
2011 SESSION
01/09
HOUSE BILL 579
AN ACT exempting department of revenue administration guidelines from the right-to-know law and relative to the position of revenue counsel.
This bill clarifies the confidentiality of department of revenue administration records for the purposes of performance audits conducted by the legislative budget assistant and RSA 91-A.
This bill also clarifies that the position of revenue counsel shall serve at the pleasure of the commissioner of the department of revenue administration.
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Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
05/04/11 1583s
11-0472
01/09
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Eleven
AN ACT exempting department of revenue administration guidelines from the right-to-know law and relative to the position of revenue counsel.
Be it Enacted by the Senate and House of Representatives in General Court convened:
173:1 Office of Legislative Budget Assistant; General Duties. Amend RSA 14:31, IV to read as follows:
IV. All state departments, boards, institutions, commissions, agencies, and political subdivisions, and other entities authorized to expend state funds, shall be required to furnish to the legislative budget assistant any information, including confidential information, he or she may request in the course of carrying out the duties as prescribed by this section, RSA 14:31-a, and RSA 14:31-b, except that access to records, files, returns, or information deemed confidential information maintained by the department of revenue administration shall be controlled solely by the provisions of RSA 21-J:14. If the legislative budget assistant requires access to confidential information, the state entity shall furnish the information, except for work papers as described in RSA 91-A:4, V. In such situations, the legislative budget assistant shall be subject to the same restrictions and penalties regarding disclosure of the information as the original custodian of the information. The work product of the legislative budget assistant shall also be confidential to the extent required to preserve confidentiality required by law. Disclosure of confidential information to the legislative budget assistant shall be only for the purpose of, and to the extent necessary for, conducting audits as are required by law. The legislative budget assistant shall notify the head of any state department, board, institution, commission, agency, or political subdivision, or other entity authorized to expend state funds, before requiring the state entity to furnish any confidential information which was obtained by the entity through an exchange of information agreement with another state or the federal government. This paragraph shall not be construed to authorize disclosure to any member of the legislature or to any expert consultants, including certified public accountants and data processing experts, hired by the legislative budget assistant to assist him or her in the carrying out of the duties, except such summaries and results which do not disclose any identity required by law to be confidential. If any entity objects to providing confidential information under the provisions of this paragraph, the state entity may apply to the attorney general for disapproval of the request. The attorney general may examine any confidential information to which the legislative budget assistant has requested access to determine whether or not it is necessary for the legislative budget assistant to examine the information to carry out his or her duties as required by law. If the attorney general finds that such examination is not necessary, he or she shall disapprove the request, and the agency shall not be required to provide such information. If the entity agrees to provide the requested information, or if the attorney general determines that it is necessary for the legislative budget assistant to examine the requested information, such information shall be provided to the legislative budget assistant in a mutually agreeable and compatible format.
173:2 Department of Revenue Administration; Confidentiality of Department Records. Amend RSA 21-J:14, I to read as follows:
I. Notwithstanding any other provision of law, and except as otherwise provided in this chapter, the records and files of the department are confidential and privileged. Neither the department, nor any employee of the department, nor the legislative budget assistant or any expert consultants, including certified public accountants, hired by the legislative budget assistant to assist in the carrying out of his or her duties, nor any other person charged with the custody of such records or files, nor any vendor or any of its employees to whom such information becomes available in the performance of any contractual services for the department shall disclose any information obtained from the department’s records, files, or returns or from any examination, investigation or hearing, nor may any such employee or person be required to produce any such information for the inspection of any person or for use in any action or proceeding except as hereinafter provided.
173:3 Department of Revenue Administration; Confidentiality of Department Records. Amend RSA 21-J:14, V(d)(4) to read as follows:
(4) The legislative budget assistant:
(A) In the performance of his or her duties under RSA 14:31-a, I(a) and (b) [only], provided that disclosure of department records, files, returns, or information to the legislative budget assistant shall be only for the purpose of, and to the extent necessary for, conducting audits of the department’s accounts and records [as are required by law as provided in] consistent with section 6103(d)(2)(A) and (B) of the Internal Revenue Code of 1954, as amended. This exception shall not be construed to authorize disclosure to any member of the legislature or to any expert consultants, including certified public accountants and data processing experts, hired by the legislative budget assistant to assist the legislative budget assistant in the carrying out of his or her duties. The records, files, returns, or information deemed confidential and privileged under RSA 21-J:14 shall not be subject to disclosure under RSA 14:31-a, II or RSA 91-A.
(B) In the performance of his or her duties under RSA 14:31-a, I(d), provided that disclosure of department records, files, returns, or information to the legislative budget assistant shall be only for the purpose of, and to the extent necessary for, conducting audits of the department’s programs consistent with section 6103(d)(2)(A) and (B) of the Internal Revenue Code of 1954, as amended. This exception shall not be construed to authorize disclosure to any member of the legislature. The records, files, returns, or information deemed confidential and privileged under RSA 21-J:14 shall not be subject to disclosure under RSA 14:31-a, II or RSA 91-A.
173:4 Revenue Counsel. Amend RSA 21-J:6-b, II to read as follows:
II. The commissioner shall appoint the position of revenue counsel who shall serve at the pleasure of the commissioner.
173:5 Effective Date. This act shall take effect 60 days after its passage.
Approved: June 14, 2011
Effective Date: August 13, 2011