SB 23-FN – AS INTRODUCED
2011 SESSION
09/04
SENATE BILL 23-FN
AN ACT establishing a revenue assistant position within the department of justice.
This bill establishes a revenue assistant position within the department of justice. This revenue assistant is an assistant attorney general appointed by the attorney general to represent the department of revenue administration in civil and criminal matters involving tax laws and rules.
This bill was requested by 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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
11-0936
09/04
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Eleven
AN ACT establishing a revenue assistant position within the department of justice.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 New Section; Department of Justice; Revenue Assistant. Amend RSA 21-M by inserting after section 13 the following new section:
21-M:13-a Revenue Assistant.
I. The attorney general shall appoint an assistant attorney general pursuant to the provisions of RSA 21-M:3. This assistant attorney general shall be paid by the department of revenue administration but shall be under the administrative direction and control of the attorney general.
II. The assistant attorney general appointed pursuant to RSA 21-M:13, I shall be a member of the civil bureau of the division of legal counsel and shall only be responsible for representing the department of revenue administration for all civil and criminal matters in any court arising under RSA 21-J and all applicable tax laws or the rules adopted.
III. The commissioner of the department of revenue administration and all employees of that department shall give the office of the attorney general such aid and assistance as it deems necessary to investigate, prosecute, and defend matters arising under RSA 21-J and all applicable tax laws or the rules adopted.
2 Effective Date. This act shall take effect July 1, 2011.
LBAO
11-0936
01/31/11
SB 23-FN - FISCAL NOTE
AN ACT establishing a revenue assistant position within the department of justice.
FISCAL IMPACT:
The Department of Revenue Administration and Department of Justice state this bill will increase state general fund expenditures by $114,096 in FY 2012, $113,202 in FY 2013, $117,798 in FY 2014, and $119,782 in FY 2015, and may increase state revenue by an indeterminable amount in FY 2012 and each year thereafter. There is no fiscal impact on county and local expenditures or revenue.
METHODOLOGY:
The Department Revenue Administration and the Department of Justice state this bill establishes a revenue assistant position within the Department of Justice dedicated to representing the Department of Revenue Administration in civil and criminal matters involving tax laws and rules. The Departments estimate the following costs associated with the position:
FY 2012 |
FY 2013 |
FY 2014 |
FY 2015 | |
Revenue Assistant Position |
$75,634 |
$77,903 |
$80,240 |
$80,240 |
Benefits |
30,762 |
32,799 |
35,058 |
37,042 |
Current Expense |
500 |
500 |
500 |
500 |
Equipment( office furniture, computer hardware and software) |
5,200 |
0 |
0 |
0 |
In State Travel |
500 |
500 |
500 |
500 |
Out of State Travel |
1,500 |
1,500 |
1,500 |
1,500 |
Total |
$114,096 |
$113,202 |
$117,798 |
$119,782 |
The Departments are not able to estimate the increase in revenue that may result from the work done by this position.
This bill does not provide an appropriation for the position.