Rev 100 Organ. Rules

CHAPTER Rev 100 ORGANIZATIONAL RULES

Statutory Authority: RSA 21-J:13 (unless otherwise indicated)

PART Rev 101 TITLE DEFINITIONS

Rev 101.01 "Commissioner" means the commissioner of revenue administration, appointed under RSA 21-J:2.

Source. #1668, eff 11-18-80; ss by #2115-a, eff 8-10-82; ss by #2820, eff 8-17-84; ss by #4615, eff 5-24-89; ss by #6027, eff 4-27-95

Rev 101.02 "Department" means the department of revenue administration, established under RSA 21-J:1.

Source. #1668, eff 11-18-80; ss by #2115-a, eff 8-10-82; ss by #2820, eff 8-17-84; ss by #4615, eff 5-24-89; ss by #6027, eff 4-27-95

PART Rev 102 DESCRIPTION OF DEPARTMENT

Rev 102.01 Commissioner.

(a) The commissioner is:

(1) Appointed by the governor, with the consent of the council, in accordance with RSA 21-J:2;

(2) Charged with the duties assigned by RSA 21-G:8-9 and RSA 21-J:3;

(3) Responsible for appointing all division directors, in accordance with RSA 21-G:8, II, and all assistant directors, in accordance with RSA 21-J:5, IV; and

(4) Responsible for nomination of the assistant commissioner, in accordance with RSA 21-J:4.

Source. #6027, eff 4-27-95

Rev 102.02 Administration Unit.

(a) The administration unit is established by RSA 21-J:6 and is under the supervision of the assistant commissioner.

(b) The assistant commissioner is is charged with the duties assigned under RSA 21-J:4, II, and RSA 21-J:6.

Source. #1668, eff 11-18-80; ss by #2115-a, eff 8-10-82; ss by #2820, eff 8-17-84; ss by #4615, eff 5-24-89; ss by #6027, eff 4-27-95

Rev 102.03 Audit Division.

(a) The audit division is established by RSA 21-J:7.

(b) The director of the division is nominated by the commissioner, in accordance with RSA 21-J:2, II, subject to the approval of the governor and council.

(c) The responsibility of the division is to encourage voluntary taxpayer compliance with all tax laws and administrative rules through audits conducted on various individuals, partnerships, estates, trusts, corporations and any other form of organization filing returns, related documents and information with the department.

Source. #1668, eff 11-18-80; ss by #2115-a, eff 8-10-82; ss by #2820, eff 8-17-84; ss by #4615, eff 5-24-89; ss by #6027, eff 4-27-95

Rev 102.04 Automated Information Systems (AIS).

(a) The automated information systems (AIS) division is established by RSA 21-J:6-a.

(b) The position of director of the AIS division is established by RSA 21-J:6-a, I.

(1) Plan and maintain the automated information systems required by the department; and

(2) Provide for the electronic storage and retrieval of all tax data filed with the department.

Source. #1668, eff 11-18-80; ss by #2115-a, eff 8-10-82; ss by #2820, eff 8-17-84; ss by #4615, eff 5-24-89; ss by #6027, eff 4-27-95

Rev 102.05 Collection Division.

(a) The collection division is established by RSA 21-J:8.

(b) The position of director of the collections division is established by RSA 21-J:8, I.

(c) The responsibility of the division is to take collection action on department returns and payments due to the state for taxes adminnistered by the department.

Source. #1668, eff 11-18-80; ss by #2115-a, eff 8-10-82; ss by #2820, eff 8-17-84; ss by #4615, eff 5-24-89; ss by #6027, eff 4-27-95

Rev 102.06 Document Processing Division.

(a) The document processing division is established by RSA 21-J:12.

(b) The director of the division is nominated by the commissioner, in accordance with RSA 21-J:2, II, subject to the approval of the governor and council.

(1) Receive, process and maintain physical security on all tax documents filed; and

(2) Provide taxpayer assistance to the general public.

Source. #4615, eff 5-24-89; ss by #5955, eff 1-27-95; ss by #6027, eff 4-27-95

Rev 102.07 Municipal Services Division.

(a) The municipal services division is established by RSA 21-J:15.

(b) The position of director of the division is established by RSA 21-J:15.

(1) Conduct audits and investigate the accounts of the officers of towns and cities when requested or upon motion of the commissioner when believed necessary;

(2) Prescribe the accounting procedures used by municipalities and counties;

(3) Prescribe and furnish budget forms for towns;

(4) Receive summary of assessed valuation and appropriations of towns and cities to be used to establish the annual tax rate;

(5) Approve appropriations and revenues of cooperative school districts for approval of annual tax rate; and

(6) Provide general technical assistance to the political subdivisions of the state.

Source. #1668, eff 11-18-80; ss by #2115-a, eff 8-10-82; ss by #2820, eff 8-17-84; ss by #4615, eff 5-24-89; ss by #6027, eff 4-27-95

Rev 102.08 Property Appraisal Division.

(a) The property appraisal division is established by RSA 21-J:9.

(b) The position of director of the division is established by RSA 21-J:9, I.

(1) Assist municipalities in appraisals of properties;

(2) Prepare an appraisal manual for assessing officials and provide educational programs on the manual for such officials;

(3) Administer and enforce the timber tax, in accordance with RSA 79:28;

(4) Annually establish the equalized valuation of each municipality and determine the base valuation for debt limit purposes in accordance with RSA 21-J:3, XIII and RSA 33:4-b;

(5) Appraise the property owned by electric, gas and pipeline public utilities for equalization purposes;

(6) Determine the value of land, and certify reimbursements for payments in lieu of taxes as required by RSA 216-A, RSA 219 and RSA 122:4;

(7) Review qualifications of appraisers who propose to make appraisals of taxable property and give final approval to any contracts between a municipality and appraisal firms;

(8) Assess taxes for railroad companies and private car companies in accordance with RSA 82; and

(9) Assesses taxes for the nuclear station property tax, in accordance with RSA 83-D:4.

Source. #1668, eff 11-18-80; ss by #2115-a, eff 8-10-82; ss by #2820, eff 8-17-84; ss by #4615, eff 5-24-89; ss by #6027, eff 4-27-95

Rev 102.09 Revenue Counsel.

(a) The position of revenue counsel is established by RSA 21-J:6-b.

(b) The revenue counsel is appointed by the commissioner.

(1) Act as co-counsel with the department of justice; and

(2) Represent the department before adjudicative boards and other judicial bodies.

Source. #6027, eff 4-27-95

PART Rev 103 PUBLIC INFORMATION

Rev 103.01 Information Requests.

(a) Requests for general tax information may be made by writing to the department, at P.O. Box 457, Concord, NH 03302-0457 or by calling 271-2191.

(b) Requests for specific taxpayer information shall be made in writing to the commissioner at the address in (a), above.

(1) Release of specific tax information shall be subject to the following:

a. The disclosure provisions of RSA 21-J:14, which relates to the confidentiality of department records; and

b. The Internal Revenue Code, section 6103, adopted under RSA 77-A:1, II, which relates to the disclosure of tax information secured under agreements between the state of New Hampshire and the United States Internal Revenue Service.

(2) If the requestor is someone other than the taxpayer, he or she shall provide a power of attorney, described in Rev 222.03, executed by the taxpayer and specifying the purpose and time period for which the power of attorney is issued;

(3) Absent a power of attorney, the specific taxpayer information that may be provided by the department shall be limited to the following:

a. Whether a taxpayer has filed a return; and

b. Whether a taxpayer is under audit.

(4) Requests for the information listed in (3), above, shall contain the following:

a. Name and mailing address of the taxpayer;

b. Information on the taxpayer about whom the inquiry is submitted, as follows:

1. Name and mailing address of the taxpayer;

2. Business name and location, if applicable; and

3. The specific tax type and filing years.

Source. #1668, eff. 11-18-80; ss by #2115-a, eff 8-10-82; ss by #2820, eff 8-17-84; ss by #4615, eff 5-24-89; ss by #5247, eff 10-11-91; ss by #6027, eff 4-27-95

PART Rev 104 - RESERVED

Source. #1668, eff. 11-18-80; ss by #2115-a, eff 8-10-82; ss by #2820, eff 8-17-84; rpld by #4060, eff 5-29-86; ss by #4615, eff 5-24-89; ss by #4914, eff 8-21-90; rpld by #5247, eff 10-11-91; rpld by #5356, eff 3-16-92; rpld by #6027, eff 4-27-95

PART Rev 105 - RESERVED

Source. #1668, eff. 11-18-80; ss by #2115-a, eff 8-10-82; ss by #2820, eff 8-17-84; rpld by #3100, eff 8-20-85; ss by #4615, eff 5-24-89; rpld by #5112, eff 4-9-91 and rpld by #5229, eff 9-27-91; ss by #5955, eff 1-27-95; rpld and moved by #6124, eff 11-23 95 (from Rev 105.01)

PART Rev 106 - REPEALED

Source. #1726, eff 3-4-81; amd by #1793, eff 8-16-81; amd by #1838, eff 10-19-81, paragraph (b); ss by #1850, eff 11-2-81; amd by #1869, eff 11-23-81; ss by #1875, eff 11-30-81; ss by #1893, eff 11-22-81; amd by #1894, eff 12-22-81; amd by #1895, eff 12-22-81; amd by #1945, eff 2-3-82; ss by #1962, eff 2-18-82; amd by #1989, eff3-29-82; amd by #2015, eff 5-10-82; ss by #2028, eff 5-27-82; amd by #2051, eff 6-9-82; ss by #2115-a, eff 8-10-82; amd by #2295, eff 2-1-83; amd by #2328, eff 3-28-83; ss by #2451, eff 8-21-83; amd by #2590, eff 1-20-84; amd by #2689, eff 4-20-84; ss by #2820, eff 8-17-84; amd by #3038, eff 6-26-85, (See Rev 300); amd by #3100, eff 8-20-85; rpld by #4266, eff 6-24-87; rpld by #4287, eff 6-24-87; rpld by #4290, eff 7-7-87; and by #4388, eff 3-21-88; rpld, eff 8-21-90; ss by #4938, eff 9-25-90; rpld by #5229, eff 9-27-91; rpld by #5356, eff 3-16-92; rpld by #5454, eff 8-28-92; rpld by #5455, eff 8-28-92

PART Rev 107 - REPEALED

Source. #1726, eff 3-4-81; amd by #1895, eff 12-22-81; amd by #2028, eff 5-27-82; ss by #2115-a, eff 8-10-82; amd by #2328, eff 3-28-83; ss by #2820, eff 8-17-84; ss by #4266, eff 6-24-87; ss by #4784, eff 3-21-90; rpld by #5062, eff 6-12-91; rpld by #5301, eff 12-26-91; rpld by #5490, eff 10-19-92

PART Rev 108 - REPEALED

Source. #1668, eff 11-18-80; ss by #2115-a, eff 8-10-82; ss by #2820, eff 8-17-84; ss by #4267, 6-24-87; rpld by #4570, eff 1-31-89; #4829, Interim, eff 6-1-90, EXPIRED 9-29-90; ss by #4960, eff 10-26-90; rpld by #5300, eff 12-26-91; rpld by #5399, eff 5-21-92

PART Rev 109 - RESERVED

PART Rev 110 - REPEALED

Source. #2820, eff 8-17-84; ss by #4290, eff 7-7-87; rpld and moved by #5682, eff 8-5-93 (See Rev 604)

PART Rev 111 - REPEALED

Source. #4915, eff 8-21-90; rpld by #5071, eff 2-21-91; rpld by #5071, eff 2-21-91; rpld by #5300, eff 12-26-91; rpld by #5301, eff 12-26-91; rpld by #5333, eff 2-26-92; rpld by #5334, eff 2-26-92; rpld by #5399, eff 5-21-92; rpld by #5490, eff 10-19-92; rpld by #6027, eff 4-27-95