CHAPTER Rev 1600  COMMUNICATIONS SERVICES TAX

 

PART Rev 1601  DEFINITIONS

 

          Rev 1601.01 “Agency” means any:

 

          (a)  Legislative body;

 

          (b)  Department;

 

          (c)  Commission;

 

          (d)  Board;

 

          (e)  Institution;

 

          (f)  Bureau; or

 

          (g)  Other entity under the authority of the state or federal government, and not otherwise specifically excluded by law as a state or federal entity.

                                                                      Source.  #4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss by #8178, eff 9-24-04

 

          Rev 1601.02  “Channel” means a frequency band of sufficient width for two-way communication services.

 

                                                                      Source.  #6336, eff 9-24-96; ss and moved by #8178, eff 9-24-04 (from Rev 1601.03)

 

          Rev 1601.03  “Channel termination point” means the location where a customer either inputs or receives the private communications service.

 

                                                                      Source.  #6336, eff 9-24-96; ss and moved by #8178, eff 9-24-04 (from Rev 1601.04)

 

          Rev 1601.04  “Dial around call” means the long distance call which is made from a payphone where the caller uses a carrier other than the payphone’s presubscribed long distance carrier.

 

                                                                      Source.  #4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss by #8178, eff 9-24-04

 

          Rev 1601.05  “Default compensation” means the per call amount  set by the Federal Communications Commission to be paid to a pay phone service provider to cover the costs of an access-code call or a toll-free subscriber call in the absence of a negotiated agreement between the pay phone service provider and the carrier handling the call.

 

                                                                      Source.  #4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss by #8178, eff 9-24-04

 

          Rev 1601.06  “Disaggregated” means a charge which is separately identified, at a minimum on a semiannual basis, from all other charges whether or not it is included on the same billing statement.

 

                                                                      Source.  #4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96

 

          Rev 1601.07  “Exchange access and exchange service” means the basic charge assessed to any person for the use of minimal communication services in a defined geographic area.

 

                                                                      Source.  #4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss by #8178, eff 9-24-04

 

          Rev 1601.08  “Initial cell site” means the equipment that is first in radio contact with a subscriber with respect to a particular cellular communication.

 

                                                                      Source.  #6336, eff 9-24-96; ss and moved by #8178, eff 9-24-04 (from Rev 1601.09)

 

          Rev 1601.09  “Paid calling service” as defined in RSA 82-A:2, XVIII, shall include prepaid phone calls.

 

                                                                      Source.  #4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss by #8178, eff 9-24-04

 

          Rev 1601.10  “Personal communications services”, or “PCS”, means a form of wireless service for the transport or transmission of voice, advanced messaging, such as portable 2-way messaging, and data.

 

                                                                      Source.  #6336, eff 9-24-96; ss and moved by #8178, eff 9-24-04 (from Rev 1601.09)

 

          Rev 1601.11  “Political subdivision” means any:

 

          (a)  County;

 

          (b)  City;

 

          (c)  Town;

 

          (d)  School district;

 

          (e)  Village district;

 

          (f)  School administrative unit;

 

          (g)  Conservation district;

 

          (h)  Refuse disposal district; or

 

          (i)  Other body corporate and politic created by the legislature as a political subdivision.

 

                                                                      Source.  #4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss and moved by #8178, eff 9-24-04 (from Rev 1601.10)

 

          Rev 1601.12  “Prepaid debit cellular telephone” means a cellular telephone containing airtime and nonairtime service which is rented by a consumer from a third party.

 

                                                                      Source.  #6336, eff 9-24-96; ss and moved by #8178, eff 9-24-04 (from Rev 1601.11)

 

          Rev 1601.13  “Prepaid phone card” means a telephone calling card which:

 

          (a)  Is issued by a retailer;

 

          (b)  Contains various denominations of prepaid communication services; and

 

          (c)  Is marketed to consumers.

 

                                                                      Source.  #6336, eff 9-24-96; ss and moved by #8178, eff 9-24-04 (from Rev 1601.12)

 

          Rev 1601.14  “Private line service” means the communication service furnished to a customer and billed on or before December 31, 2004, which entitles the customer to:

 

          (a)  Exclusive use of any communication channel or groups of channels, or

 

          (b)  The use of an intercommunication system for the customer’s stations.

 

                                                                      Source.  #4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss and moved by #8178, eff 9-24-04 (from Rev 1601.13)

 

          Rev 1601.15  “Reseller” means any person who purchases communication services for use as a component part of the service provided by the reseller to the ultimate retail consumer who originates or terminates the taxable communications.

 

                                                                      Source.  #4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss and moved by #8178, eff 9-24-04 (from Rev 1601.14)

 

          Rev 1601.16  “Residential customer” means any individual who primarily utilizes communication services for a non-business purpose either from their place of residence or from another location.

 

                                                                      Source.  #4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss and moved by #8178, eff 9-24-04 (from Rev 1601.15)

 

             Rev 1601.17  “Retailers” means:

 

          (a)  All persons, whether natural, corporate or otherwise, who engage in the business of making sales of communication services at retail by providing:

 

                  (1)  Telephone;

 

                  (2)  Telegraph;

 

                  (3)  Mobile telecommunications services;

 

                  (4)  Paging services;

 

                  (5)  Facsimile transmission services;

 

                  (6)  Party line services; or

 

                  (7)  Personal communications service; and

 

          (b)  Hotels, motels, inns, bed and breakfast facilities, colleges and other businesses who sell telecommunication services to guests, students or other persons at retail.

 

                                                                      Source.  #4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss by #8178, eff 9-24-04

 

          Rev 1601.18  “Taxing jurisdiction” means any state, the District of Columbia, any territory or possession of the United States, or any political subdivision within the territorial limits of the United States that has the authority to impose a tax, charge, or fee.

 

                                                                      Source.  #8178, eff 9-24-04

 

PART Rev 1602  CALCULATION OF GROSS CHARGE

 

          Rev 1602.01  Charges Directly Related or Necessary to Communications.

 

          (a)  All amounts charged by a retailer for services used by customers in connection with the origination or reception of communications shall be included in the amount of the gross charge.

 

          (b)  Hotels, motels, inns, bed and breakfast facilities, colleges or other similar organizations reselling communication services to their guests or students shall not be required to collect the tax on such sales provided:

 

                  (1)  The fee charged, other than the cost of the communication services from the initial retailer, shall be one dollar or less for the use of the equipment; and

 

                  (2)  The cost of the communication services from the initial retailer shall not be increased in amount but merely passed on to the consumer by the reseller.

 

          (c)  Exchange access and service shall include amounts paid for services such as, but not limited to:

 

                  (1)  Call waiting;

 

                  (2)  Call forwarding;

 

                  (3)  Unlisted or unpublished service;

 

                  (4)  Subscriber line charges for residential customers; and

 

                  (5)  Local usage/message units.

 

          (d)  Exchange access and service shall not include any charges relating to services such as, but not limited to:

 

                  (1)  Long distance calling;

 

                  (2)  Telephone book advertising services;

 

                  (3)  Installation charges; and

 

                  (4)  Noncommunication product purchases.

 

                                                                      Source.  #4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss by #8178, eff 9-24-04

 

          Rev 1602.02  Disaggregated Charges.

 

          (a)  Services provided by a retailer to a customer shall not be included in gross charges when:

 

                  (1)  They are not necessary for, or directly related, to the provision of communication services;

 

                  (2)  They are identified as separate services to the customer; and

 

                  (3)  The cost for such services are disaggregated.

 

          (b)  Disaggregated services shall include, but not be limited to the following:

 

                  (1)  Directory advertising;

 

                  (2)  Consulting services;

 

                  (3)  Billing and collection revenue; and

 

                  (4)  Non-communication products.

 

                                                                      Source.  #4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss by #8178, eff 9-24-04

 

          Rev 1602.03  Charges for Customer Equipment.

 

          (a)  Charges for customer equipment which are aggregated with a billing for communication services shall be included within the gross charge.

 

          (b)  The charge for the equipment provided or sold by a retailer and the associated installation charges shall not be included within the gross charge when:

 

                  (1)  The equipment, including installation charges, is separately identified on the customer’s invoice; and

 

                  (2)  The charge for the use, rental, purchase and installation of the equipment is separately stated on the customer’s invoice.

 

          (c)  Equipment, referred to in (b), above, shall include:

 

                  (1)  Telephone instruments, accessories and station sets;

 

                  (2)  Dialers and modems;

 

                  (3)  Private branch exchanges or PBX’s;

 

                  (4)  Inside wiring;

 

                  (5)  Facsimile machines;

 

                  (6)  Pagers; and

 

                  (7)  Non-electronic items such as, but not limited to:

 

                          a.  Documentation manuals; and

 

                          b.  Furniture.

 

                                                                      Source.  #4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss by #8178, eff 9-24-04

 

          Rev 1602.04  Charges for Additional Services.

 

          (a)  Charges for additional services provided to customers by a retailer of communication services, and aggregated with the billing for communication services, shall be included within the gross charge.

 

          (b)  Charges for the transmission of data by a retailer shall be included in gross charges.

 

          (c)  Gross charges shall not include the cost of providing service for:

 

                  (1)  Automated data storage;

 

                  (2)  Data retrieval and processing services;

 

                  (3)  The use of computer time; or

 

                  (4)  The use of other equipment.

 

          (d)  Additional services subject to tax shall include charges for:

 

                  (1)  Unlisted, or unpublished telephone numbers;

 

                  (2)  Operator assistance;

 

                  (3)  Directory information;

 

                  (4)  Call-waiting;

 

                  (5)  Call-forwarding;

 

                  (6)  Burglar alarm services;

 

                  (7)  Answering services;

 

                  (8)  Time or weather services;

 

                  (9)  Dial-a-prayer services;

 

                  (10)  Gab line or party line services; and

 

                  (11)  Services providing public announcement or entertainment information.

 

          (e)  Premium services such as a 900 number shall be subject to tax for the entire amount unless the charges on the consumer’s invoice provide a separate charge for:

 

                  (1)  The cost for the communication service; and

 

                  (2)  The cost for the specific service or product purchased.

 

          (f)  Premium services where the charges are separately stated to the consumer shall be subject to tax on the charge for the communication services.

 

                                                                      Source.  #4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss by #8178, eff 9-24-04

 

Rev 1602.05  Prepaid Communication Services.

 

          (a)  Communication services provided by retailers through the use of prepaid phone cards or prepaid debit cellular telephones shall be subject to tax on the gross charge at the time the consumer initiates an intrastate call, interstate call or international call that originates within New Hampshire.

 

          (b)  Retailers shall deduct New Hampshire’s communication services tax relative to an intrastate call, interstate call or international call that originates in New Hampshire from the balance available through the prepaid phone card or prepaid debit cellular telephone.

 

          (c)  Retailers shall include the amount of tax due from the use of the prepaid phone cards or prepaid debit cellular telephones during a calendar month in their communication services retailer tax return for the applicable period.

 

          (d)  This section shall apply to bills issued on or before December 31, 2004, provided however in the case of a paid calling service, the carrier shall be allowed a transition period from January 1, 2005 through June 30, 2005, in which to change its tax systems to conform with RSA 82-A and this section.

 

                                                                      Source.  #6336, eff 9-24-96; ss by #8178, eff 9-24-04

 

          Rev 1602.06  Paid Calling Services.

 

          (a)  Communication services provided by retailers through the use of a paid calling service shall be subject to tax on the gross charge when the origination point of the telecommunication signal is first identified  in New Hampshire.

 

          (b)  Retailers shall include the amount of tax due from paid calling services during a calendar month in their communication services retailer tax return for the applicable period.

 

          (c)  This section shall apply to bills issued on or after January 1, 2005, provided however, in the case of a paid calling service, the carrier shall be allowed a transition period from January 1, 2005, through June 30, 2005, in which to change its tax systems to conform with RSA 82-A and this section.

 

                                                                      Source.  #6693, eff 2-24-98; ss by #8178, eff 9-24-04

 

Rev 1602.07  Coin Operated Telephone Service.

 

          (a)  Retailers shall impose the tax on a customer by one of the following methods:

 

                  (1)  Using the statutory rate of 7% of the total charge for the call;

 

                  (2)  Using the nearest positive multiple of $.05; or

 

                  (3)  Including the tax in the individual charge to the customer.

 

          (b)  When the retailer selects the nearest positive multiple method in (a)(2) above:

 

                  (1)  A zero amount shall not be a positive multiple of $.05; and

 

                  (2)  The minimum amount of tax for a call shall be $.05.

 

          (c)  When the retailer selects to include the tax in the individual charge to the consumer in (a)(3) above, the retailer shall multiply the gross receipts by a tax rate of 6.54% to determine the tax portion of the combined amount.

 

                                                                      Source.  #8178, eff 9-24-04 (from Rev 1602.07)

 

          Rev 1602.08  Dial Around Calls.  All charges by a retailer for the per-call dial around default compensation amount shall be included in the gross charge.

 

                                                                      Source.  #8178, eff 9-24-04 (from Rev 1602.08)

 

PART Rev 1603  RESPONSIBILITY FOR ACCOUNTING FOR TAXES COLLECTED

 

          Rev 1603.01  Agent Liability.

 

          (a)  A retailer’s agent shall be liable for tax it retains when it:

 

                  (1)  Bills customers for long distance or local services including the tax applicable for such services on behalf of:

 

                          a.  A long distance carrier;

 

                          b.  An inter-exchange carrier;

 

                          c.  An alternative operator service; or

 

                          d.  Any other party; and

 

                  (2)  Remits a part of the tax collections to its principal.

 

          (b)  When an agent remits part or all of the tax funds collected to its principal, the agent shall:

 

                  (1)  Retain all data relating to the billing, collection and remittance of tax such as, but not limited to:

 

                          a.  Customer invoices;

 

                          b.  Journals;

 

                          c.  General ledgers; or

 

                          d.  Other financial records of the agent used in recording the transactions; and

 

                  (2)  Provide such data to the department and its principal upon request by the department.

 

          (c)  The data shall be retained for a period of 3 years from the due date of the return unless notified by the principal or the department that the retention of the data is required for a longer period of time.

 

                                                                      Source.  #4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss by #8178, eff 9-24-04

 

PART Rev 1604  MOBILE, TELECOMMUNICATIONS

 

          Rev 1604.01  Sourcing Gross Charges for Mobile Telecommunications.

 

          (a)  Gross charges for intrastate and interstate mobile telecommunication services which are deemed provided by the customer’s home service provider as defined in RSA 82-A:2, XVIII, shall be sourced to the customer’s place of primary use.

 

          (b)  The communications services tax shall be imposed on gross charges for intrastate and interstate mobile telecommunication services which have been deemed to be provided by the customer’s home service provider and sourced to the customer’s place of primary use within New Hampshire.

 

          (c)  Exceptions to (b), above, shall include:

 

                  (1)  Gross charges to a customer whose place of primary use is outside of New Hampshire;

 

                  (2)  Gross charges for paid calling services and air-ground radio telephone service;

 

                  (3)  Any mobile telecommunication services which are precluded from inclusion in gross charges by federal law; and

 

                  (4)  Any local tax or 911 surcharge.

 

                                                                      Source.  #8178, eff 9-24-04

 

          Rev 1604.02  Use of  Enhanced Zip Code.

 

          (a)  Home service providers shall employ the enhanced zip code as defined in RSA 82-A:2, XVII to assign each customer a place of primary use.

 

          (b)  If the enhanced zip code overlaps boundaries of taxing jurisdictions, the home service provider shall designate one specific jurisdiction within the overlapping boundaries for use in taxing.

 

          (c)  A home service provider shall not be liable for the tax on improperly sourced charges if the provider shall show it exercised due diligence by:

 

                  (1)  Implementing and maintaining internal controls to promptly correct erroneous assignments of street addresses to taxing jurisdictions; and

 

                  (2)  Using all obtainable data pertaining to changes in jurisdictional boundaries that materially affect the accuracy of the database.

 

                                                                      Source.  #8178, eff 9-24-04

 

          Rev 1604.03  Maintenance of Primary Use Address.

 

          (a)  If the department notifies the home service provider to change the place of primary use on a prospective basis, the home service provider shall collect communication service taxes in accordance with the new place of primary use from the date notice is issued.

 

          (b)  The home service provider shall provide proof that it selected the correct taxing jurisdiction for any address that the department noticed in (a) above.

 

                                                                      Source.  #4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss by #8178, eff 9-24-04

 

          Rev 1604.04  Billing.

 

          (a)  Any charge on a customer’s bill for services shall be considered provided by the home service provider.

 

          (b)  The customer shall be responsible for notifying the home service provider in writing pursuant to the requirements of RSA 82-A:4-b, V of any billing error involving the assignment of place of primary use or taxing jurisdiction.

 

          (c)  A refund or credit shall be issued for the amount of tax erroneously collected from the customer for a period of 3 years from the date that the erroneous tax was billed.

 

                                                                      Source.  #8178, eff 9-24-04

 

PART Rev 1605  EXEMPTIONS

 

          Rev 1605.01  Basic Exemption.

 

          (a)  The residential exemption provided under RSA 82-A:5 shall be applied per billing access point.

 

          (b)  In instances where the monthly charge for exchange access and exchange service does not exceed the amount of the exemption, the residual amount of the exemption shall not be applied against any non-exchange access and exchange service charges.

 

          (c)  The excess amount of the exemption shall not be:

 

                  (1)  Carried forward to another billing period;

 

                  (2)  Transferred to another customer;

 

                  (3)  Transferred to another telephone access point of the same customer; or

 

                  (4)  The basis of any refund request.

 

          (d)  The exemption shall not apply to mobile telecommunications.

 

                                                                      Source.  #4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96 (from Rev 1606); ss by #8178, eff 9-24-04

 

          Rev 1605.02  Exemptions for Governmental Agencies or Political Subdivisions.

 

          (a)  In accordance with RSA 82-A:2, XII, the communications service tax shall not be applied to communications services sold to a federal or state agency or political subdivision of the state.

 

          (b) Communications services which are not billed directly to the governmental agency or political subdivision shall be subject to the communications service tax.

 

             (c)  Retailers who provide communications services to a governmental agency or political subdivision shall:

 

                  (1)  Not be held liable for any uncollected taxes from an agency who claimed an exemption from tax for which it was not qualified; and

 

                  (2)  Be responsible for the subsequent collection of the communications services tax once notified by the department that the agency is not exempt.

 

          (d)  Entities improperly exempted from the tax by a retailer shall be required to pay the past due taxes, interest and applicable penalties directly to the department.

 

          (e)  Entities receiving part or all of their funding from the state or federal government shall not be exempted from the tax solely on the basis of their funding Source.

 

                                                                      Source.  #6336, eff 9-24-96 (from Rev 1606); ss by #8178, eff 9-24-04

 

PART Rev 1606  CLAIMS FOR CREDIT OR REFUND

 

          Rev 1606.01  Credits.

 

          (a)  Credits shall be issued by the department to retailers or to taxpayers in cases where:

 

                  (1)  A tax was improperly charged and remitted to the department; or

 

                  (2)  A taxpayer was assessed and paid a tax on the identical communication services to another state.

 

          (b)  Taxpayers who pay taxes to a retailer for an improper charge shall request a refund from the retailer.

 

          (c)  Retailers shall request a credit from the department for amounts which have been requested by the taxpayer under the provisions of (b), only after such amounts have been properly returned to the taxpayer.

 

          (d)  Taxpayers or retailers, upon audit, shall present the department with:

 

                  (1)  Information sufficient to calculate the amount of any credit; and 

 

                  (2)  Documentation for the credit request.

 

          (e)  Documentation sufficient to support the request of a credit shall include:

 

                  (1)  The name and address of the taxpayer;

 

                  (2)  Amount of the individual credit;

 

                  (3)  Reason for the credit request citing the specific cause of the billing error; and

 

                  (4)  In the instance of a retailer, proof that the amounts requested have been repaid or credited to the taxpayer.

 

                                                                      Source.  #4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96 (from Rev 1607); ss by #8178, eff 9-24-04

 

          Rev 1606.02  Refunds.

 

          (a)  Retailers who are no longer subject to the requirement to collect and remit the communications services tax shall receive:

 

                  (1)  A refund; or

 

                  (2)  Adjustments for improperly collected or remitted taxes through credits to subsequent returns.

 

          (b)  Taxpayers who improperly paid taxes to the department shall receive refunds if:

 

                  (1)  The taxpayer is required under RSA 82-A:8 to pay the communications tax directly to the department; or

 

                  (2)  The taxpayer paid a tax to another state on the same communication service taxed under RSA 82-A:4.

 

          (c)  Taxpayers shall submit to the department:

 

                  (1)  Information sufficient to calculate the amount of any refund; and

 

                  (2)  Documentation for the refund request.

 

          (d)  Documentation sufficient to support the request of a refund shall include:

 

                  (1)  The name and address of the taxpayer;

 

                  (2)  Amount of the individual refund;

 

                  (3)  Reason for the refund request citing the specific cause of the overpayment of tax; and

 

                  (4)  In the instance of a refund for the payment of taxes to another state, proof such as but not limited to:

 

                          a.  A copy of the tax return filed with the other state;

 

                          b.  A canceled check for the amount of the tax paid; or

 

                          c.  A receipt from the other state showing that the amounts requested have been paid.

 

                                                                      Source.  #4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96 (from Rev 1607); ss by #8178, eff 9-24-04

 

PART Rev 1607  RETURNS, EXTENSIONS AND PAYMENT OF TAX

 

          Rev 1607.01  Filing.

 

          (a)  Tax documents and payments shall be considered timely filed when:

 

                  (1)  The cover or envelope in which they are delivered is postmarked by the United States Postal Service on or before the due date, in accordance with RSA 80:55; or

 

                  (2)  They are hand delivered to the department on or before the due date.

 

          (b)  Tax documents and payments bearing a date indicated by a postmark affixed by a postage meter operated by the business or someone other than as provided in (a), above, shall not be considered timely filed, unless received by the department on or before the due date.

 

          (c)  Tax returns filed after the original due date shall be subject to interest as prescribed in RSA 21-J:28 and penalties as prescribed in RSA 21-J:31 and 21-J:33.

 

          (d)  Retailers and taxpayers which fail to receive tax forms from the department shall not be relieved of their obligation to prepare and file a timely return or extension request.

 

          (e)  All tax forms may be obtained by contacting:

 

                  (1)  New Hampshire Department of Revenue Administration

Document Processing Division

P.O. Box 637

Concord, NH 03302-0637; or

 

                  (2)  The forms telephone line at 603-271-2192.

 

          (f)  All tax documents and payments containing monetary values filed with the department may be prepared by rounding off to the nearest whole dollar.

 

          (g)  Any retailer required to file a telecommunications service tax return, shall complete and file Form DP-135 with the department pursuant to RSA 82-A:7.

 

                                                                      Source.  #6336, eff 9-24-96; ss by #8178, eff 9-24-04

 

          Rev 1607.02  Extension of Time to File Returns.

 

          (a)  To request a 31-day extension, as provided under RSA 82-A:7,VI, a retailer shall submit Form DP-137, extension of time to file returns, no later than the due date of the original return to the department at:

 

New Hampshire Department of Revenue Administration

P.O. Box 637

Concord, NH 03302-0637

 

          (b)  The filing of Form DP-137 shall in no way allow a retailer to extend the payment of such tax.

 

          (c)  In instances where taxpayers are required to remit payments directly to New Hampshire, the taxpayer may request a 31 day extension of time by submitting Form DP-137 to the department no later than the due date of the original return.

 

          (d)  Retailers or taxpayers shall be granted an automatic 31-day extension of time to file a return, provided the retailer or taxpayer has paid 100% of the tax determined to be due by the original due date.

 

          (e)  A retailer or taxpayer which has not paid the tax determined to be due through an estimated payment shall pay the additional amount due on or before the original due date with the Form DP-137.

 

          (f)  The extension request shall be denied for non-compliance with (d) and (e), above.

 

                                                                      Source.  #4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96 (from Rev 1605); ss by #8178, eff 9-24-04

 

          Rev 1607.03  Amended Tax Returns.

 

          (a)  Retailers amending an original communications services retailer tax return shall file a Form DP-135, communications services retailer tax return, and place an “X” in the box next to the word “amended” on the return.

 

          (b)  Amended communications services retailer tax returns not requesting a refund or credit shall be filed within 3 years of the filing date for the original return.

 

          (c)  Amended communications services retailer tax returns requesting a refund or credit shall be filed by whichever date is later:

 

                  (1)  Within 3 years of the original due date for the tax; or

 

                  (2)  Within 2 years from the date the tax was paid.

 

          (d)  The 2-year period from the date the tax was actually paid shall not be applicable to an amended return requesting a refund or credit where the payment of tax, interest or penalty that was paid was a result of an assessment or a demand for payment.

 

                                                                      Source.  #6336, eff 9-24-96 (from Rev 1605); ss by #8178, eff 9-24-04

 

          Rev 1607.04  Payment of the Tax.  When the taxpayer is billed by a retailer who has a place of business in New Hampshire, the taxpayer shall pay the tax to the retailer.

 

                                                                      Source.  #6336, eff 9-24-96 (from Rev 1605); ss by #8178, eff 9-24-04

 

          Rev 1607.05  Estimated Payments.

 

          (a)  Estimated payments shall be filed with the department, using Form DP 135-ES.

 

          (b) The penalties of RSA 21-J:32 for underpayment of estimates shall apply to RSA 82-A.

 

                                                                      Source.  #6336, eff 9-24-96 (from Rev 1611); ss by #8178, eff 9-24-04

 

PART Rev 1608  RESALE NUMBERS AND CERTIFICATES

 

          Rev 1608.01  Application for Resale Number.

 

          (a)  All resellers of communication services shall apply to the department of revenue administration for a resale number on Form DP-143.

 

          (b)  Customers whose purchases of communication services are 100 percent for resale shall present their resale number to the provider of communication services for allowance of a tax exemption.

 

          (c)  Customers whose purchases of communication services are less than 100 percent for resale shall:

 

                  (1)  Pay the communication tax to the provider of communication services; and

 

                  (2)  Be allowed a credit on their retailers tax return on a pro rata basis for the amount of tax paid for the communication services resold as a percentage of services purchased.

 

          (d)  The applicant shall receive:

 

                  (1)  A certificate of resale containing an effective date; or

 

                  (2)  A rejection letter stating the reason for rejection such as:

 

                          a.  Lack of details relative to the retailer’s exempt status;

 

                          b.  Lack of detail relative to the percentage of line usage; or

 

                          c.  Other instances of lack of detail sufficient for the commissioner to make a decision.

 

          (e)  Resellers of communication services who do not obtain a certificate of resale or who fail to present a certificate of resale upon request by a seller of communication services, shall be subject to the communications service tax.

 

                                                                      Source.  #4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96 (from Rev 1610); ss by #8178, eff 9-24-04

 

PART Rev 1609  ADMINISTRATION

 

          Rev 1609.01  Records and Information.

 

          (a)  Each retailer and each customer who remits a tax to the department shall maintain:

 

                  (1)  Accounting, financial, and general information necessary to establish the amount of gross charge;

 

                  (2)  Any other information required to be shown on any return, schedule or attachment required under RSA 82-A; and

 

                  (3)  Any rules of the department.

 

          (b)  The records and information shall be retained for a period of 3 years from the due date of the return unless notified by the department that the retention of the data is required for a longer period of time as a result of:

 

                  (1)  An extension of the statute of limitations on the assessment of taxes;

 

                  (2)  The commencement of an adjudicative proceeding involving the parties; or

 

                  (3)  The completion of any litigation in which the data may be relevant.

 

          (c)  Each retailer or customer who remits a tax to the department shall, upon request of the department, provide the commissioner or his representative with the following information, records or access to company personnel for interviews during the regular business day:

 

                  (1)  An accurate listing of all the communication services sold by the retailer or purchased by the customer for which a tax is due;

 

                        (2)  Information to substantiate the amount of basic charge included in the customer’s bill with the amount of exemption applied to the bill; and

 

                  (3)  Information pursuant to RSA 82-A:9, to substantiate:

 

                          a.  Any tax-exempt sales or sales for resale of communication services; and

 

                          b.  The applicable resale number, as obtained from the department.

 

                                                                      Source.  #4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss by #8178, eff 9-24-04

 

          Rev 1609.02  Confidentiality of Department Records.

 

          (a)  All communication services tax returns and information shall be confidential and disclosed only in conformity with the provisions of RSA 21-J:14.

 

          (b)  A retailer or customer may authorize the department to disclose their tax information to their authorized representatives.

 

          (c)  The department shall only make such disclosure if:

 

                  (1)  A properly executed power of attorney form is on file with the department; or

 

                  (2)  The retailer or customer authorizes the specific disclosure in a letter to the department.

 

          (d)  A power of attorney may be provided using either the department’s Form DP 2848 NH or a letter addressed to the department of revenue administration which shall contain the following:

 

                  (1)  Name, mailing address, and federal identification number of the retailer or customer who is granting the power of attorney;

 

                  (2)  Name, mailing address and telephone number of the person to whom the power of attorney is granted;

 

                  (3)  The specific purpose for which the power of attorney is granted and the extent of the authority granted;

 

                  (4)  The period of time for which the authority is to be in effect; and

 

                  (5)  The dated signature of the retailer, customer, or other authorized agent, granting the power of attorney.

 

          (e)  The signature required in (c) (5), above, shall be in the presence of 2 disinterested witnesses unless granted to:

 

                  (1)  An attorney;

 

                  (2)  A certified public accountant; or

 

                  (3)  The preparer of the return.

 

          (f)  The completed power of attorney shall:

 

(1)  Be mailed to:

 

New Hampshire Department of Revenue Administration

Audit Division

PO Box 457

Concord, NH  03302-0457; or

 

(2)  Delivered in person at Governor Hugh J. Gallen Office Park South, 109 Pleasant Street, Medical and Surgical Building, Concord, NH.

 

                                                                      Source.  #4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss by #8178, eff9-24-04

 

          Rev 1609.03  Pre-Assessment Conferences.

 

          (a)  The purpose of an informal pre-assessment conference shall be to discuss audit’s findings with audit division management personnel in an effort to reach an agreement on the issues of fact, audit results, or both.

          (b) The audit division shall provide an informal pre-assessment conference for the retailer, customer, or their representative at the conclusion of an audit when the facts and circumstances of the audit review indicate to the department that an informal pre-assessment conference would benefit both the state and the retailer or the customer.

 

          (c)  The department shall notify the retailer, customer or their authorized representative by mail when a pre-assessment conference is scheduled. 

 

          (d)  Upon receipt of the notification in (c) above, the retailer, customer or authorized representative electing to participate in such conference shall advise the department within 20 business days from the date of the notification letter.

 

          (e)  The notification letter in (d), above, shall contain the following information:

 

                  (1)  Name and address of the retailer or customer;

 

                  (2)  Federal identification number of the retailer or customer;

 

                  (3)  An outline of the areas of agreement and disagreement;

 

                  (4)  Documentation in support of the retailer or customer’s position;

 

                  (5)  Responses to any outstanding questions raised by the auditor during the audit; and

 

                  (6)  The names of the individuals who shall participate in the conference on behalf of the retailer or customer.

 

          (f)  Upon completing the review of material provided during the pre-assessment conference, the audit division shall issue:

 

                  (1)  A tax notice;

 

                  (2)  A notice of refund; or

 

                  (3) A no change letter.

 

          (g)  Each and any action taken in (f) above shall begin the period for formal appeal pursuant to

RSA 21-J:28-b and Rev 200.

 

                                                                      Source.  #4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss by #8178, eff 9-24-04

 

PART Rev 1610  APPLICATION OF PENALTIES

 

          Rev 1610.01  Substantial Understatement of Tax.

 

          (a)  The department shall assess the penalty for understatement of tax provided by RSA 21-J:33-a on returns where the understatement exceeds the greater of 10% of the correct tax liability or $5,000 unless the retailer or customer meets one of the following exceptions:

 

                  (1)  The retailer or customer adequately disclosed the relevant facts regarding the tax treatment of the item generating the understatement; or

 

                  (2)  The retailer or customer had substantial authority for its tax treatment of such item.

 

          (b)  A retailer or customer shall have adequately disclosed the tax treatment of an item on the return or in a statement attached to the front of the return if all of the following criteria are met:

 

                  (1)  The statement contains a prominent caption identifying the statement as a disclosure of the tax treatment for the substantial underpayment penalty;

 

                  (2)  The item for which the disclosure is made is clearly identified;

 

                  (3)  The dollar amount of the item is disclosed; and

 

                  (4)  The statement contains those facts affecting the tax treatment of the item that reasonably will apprise the department of the nature of the potential controversy or a concise description of the legal issues presented by the facts in question.

 

          (c)  In determining whether a retailer or customer has substantial authority, the department shall consider the following as being authoritative sources:

 

                  (1)  Communications services tax law and any other New Hampshire statutes that have a bearing on the tax statutes;

 

                  (2)  Rules issued by the department;

 

                  (3)  Declaratory rulings requested by and issued to the retailer or customer;

 

                  (4)  Technical information releases issued by the department;

 

                  (5)  Superior court and board of tax and land appeals decisions;

 

                  (6)  Federal District Court and First Circuit Court of Appeals decisions;

 

                  (7)  United States and New Hampshire supreme court decisions;

 

                  (8)  Legislative committee reports specifying legislative intent; and

 

                  (9)  Written advice from the department issued to the retailer or customer about the tax treatment of the item in question.

 

          (d)  A retailer or customer shall have substantial authority for the tax treatment of an item only if the weight of the authorities supporting the treatment of the item by the retailer or taxpayer is substantial in relation to the weight of the authorities supporting the position of the department.

 

          (e)  The following shall not be considered authoritative sources:

 

                  (1)  Opinions reached by tax professionals;

 

                  (2)  Tax publication opinions or narrative statements; and

 

                  (3)  Articles contained in any professional or tax periodicals.

 

          (f)  The existence of substantial authority for a particular item shall be determined as of the date the return containing the item was filed or as of the last day of the period to which the return relates.

 

          (g)  The penalty shall be applied to the net understatement determined by reducing the understatement as defined in RSA 21-J:33-a, III by the portion of the understatement for which the retailer or customer had substantial authority or had adequately disclosed the position taken on the return.

 

                                                                      Source.  #6336, eff 9-24-96; ss by #8178, eff 9-24-04

 

          Rev 1610.02  Understatement of Taxpayer’s Liability by Tax Preparer.

 

          (a)  For purposes of RSA 21-J:33-b,I, “substantial portion” means any instance where the efforts of the tax preparer have affected more than 25% of the retailer’s or customer’s tax liability.

 

          (b)  An individual or company providing more than typing, reproducing or other mechanical assistance shall be deemed to be a tax preparer when the individual or company uses computer software which makes determinations about the applicability of tax laws or the characterization of income and the allowability of deductions or credits.

 

             (c)  The penalty provided in RSA 21-J:33-b,III shall be assessed when any part of an understatement of tax is the result of a tax preparer’s willful neglect or intentional disregard of the statute or departmental rules unless the retailer or customer shall have adequately disclosed the tax treatment of an item on the return or in a statement attached to the front of the return.

 

          (d)  The penalty provided in RSA 21-J:33-b, IV shall be applied when:

 

                  (1)  Any part of an understatement of tax is the result of a preparer’s willful attempt to understate the retailer’s or customer’s tax liability or;

 

                  (2)  A tax preparer shall have willfully attempted to understate a tax liability of a retailer or customer in the following instances:

 

                          a.  The preparer disregards or misstates information furnished by the retailer, customer or other person in an attempt to wrongfully reduce the tax liability; or

 

                          b.  The preparer does not make inquiries of the retailer, customer or other person when the information provided is incorrect or incomplete, and the preparer knows or should have known that the information was incorrect or incomplete.

 

          (e)  If, in an adjudicative proceeding or a judicial decision, it is established that there was no understatement of liability and if previously paid by the preparer, the penalty imposed shall be abated and refunded without any consideration of any period of limitation for the issuance of a refund.

 

                                                                      Source.  #6336, eff 9-24-96; ss by #8178, eff 9-24-04

 

          Rev 1610.03  Aiding and Abetting an Understatement of Tax Liability.

 

          (a)  An individual or company providing more than typing, reproducing or other mechanical assistance shall be deemed to be a tax preparer when the individual or company uses computer software which makes determinations about the applicability of tax laws or the characterization of income and the allowability of deductions or credits.

 

          (b)  The  penalty provided in RSA 21-J:33-c shall be assessed against any person who aids, assists in, procures or advises in the preparation of any return or other document in connection with the communications services tax law or departmental rules if the person knows:

 

                  (1)  The information provided will be used in the preparation of any material document; and

 

                  (2)  If used, the information will result in an understatement of tax liability.

 

          (c)  The penalty shall not be assessed in instances where the retailer or customer adequately disclosed the relevant facts regarding the tax treatment of the item.

 

          (d)  If, in an adjudicative proceeding or a judicial decision, it is established that there was no understatement of liability and if previously paid by the preparer, then the penalty imposed by RSA 21-J:33-c shall be abated and refunded without any consideration of any period of limitation for the issuance of a refund.

 

          (e)  The refund of the penalty, as provided in (d), above, shall be made without consideration of any period of limitation for the issuance of a refund.

 

                                                                      Source.  #6336, eff 9-24-96; ss by #8178, eff 9-24-04

 

PART Rev 1611  FORMS

 

          Rev 1611.01  Availability of Forms.  Forms may be obtained by:

 

          (a)  Writing to:

 

New Hampshire Department of Revenue Administration 

Document Processing Division

PO Box 637

Concord, NH 03302-0637; or

 

          (b)  Calling the forms line at 603-271-2192.

 

                                                                      Source.  #6336, eff 9-24-96; ss by #8178, eff 9-24-04

 

          Rev 1611.02  Mailing Address.  All forms, unless specified otherwise, shall be mailed to:

 

New Hampshire Department of Revenue Administration

45 Chenell Drive

PO Box 2035

Concord, NH 03302-2035

 

                                                                      Source.  #6336, eff 9-24-96; ss by #8178, eff 9-24-04

 

          Rev 1611.03  Form DP-135, Communication Services Retailer Tax Return.

 

          (a)  Form DP-135, communications services retailer tax return, shall be completed and filed with payment by retailers to report their monthly tax by providing:

 

                  (1)  Tax period;

 

                  (2)  Name and address of retailer;

 

                  (3)  Federal identification number;

 

                  (4)  Communications tax registration number;

 

                  (5)  An indication whether the return is:

 

                          a.  An original return;

 

                          b.  Amended return; or

 

                          c.  Final return;

 

                  (6)  Month and year the business was sold or discontinued, if applicable;

 

                  (7)  Total amount of gross charges billed during the month;

 

                  (8)  Deductions;

 

                  (9)  Tax on cash receipts from coin operated telephones;

 

                  (10)  Payments and credits;

 

                  (11)  Additions to tax;

 

                  (12)  A statement declaring

 

                                  “I declare that I have examined this return and to the best of my belief it is true, correct and complete.  If prepared by a person other than the retailer, this declaration is based on all information of which the prepare has knowledge.”; and

 

                  (13)  Dated signature in ink of retailer and title; and

 

                  (14)  Preparer’s:

 

                          a.  Signature in ink;

 

                          b.  Federal identification or preparer’s tax identification number; and

 

                          c.  Address.

 

          (b)  If the return is an amended return, it shall include an explanation of the adjustments made to the original return. 

 

                                                                      Source.  #6336, eff 9-24-96; ss and moved by #8178, eff 9-24-04 (from Rev 1611.04)

 

          Rev 1611.04  Form DP-136,  Communications Services Taxpayer Tax Return.

 

          (a)  Form DP-136,  communications services taxpayer tax return, shall be completed and filed by  customers required to remit their payments directly to the state to report their monthly tax as required by RSA 82-A:8 by providing:

 

                  (1)  Tax period;

 

                  (2)  Name and address of customer;

 

                  (3)  Federal identification number;

 

                  (4)  An indication whether the return is:

 

                          a.  An original return;

 

                          b.  Amended return; or

 

                          c.  Final return; and

 

                          d.  Month and year the business was sold or discontinued, if applicable;

 

                  (5)  Total amount of gross charges billed during the month;

 

                  (6)  Deductions;

 

                  (7)  Tax on cash receipts from coin operated telephones;

 

                  (8)  Payments and credits;

 

                  (9)  Additions to tax;

 

                  (10)  A statement declaring:

 

“I declare that I have examined this return and to the best of my belief it is true, correct and complete.  If prepared by a person other than the taxpayer, this declaration is based on all information of which the prepare has knowledge.”; and

 

                  (11)  Dated signature of customer; and

 

                  (12)  Preparer’s:

 

                          a.  Signature;

 

                          b.  Federal identification or preparer’s tax identification number; and

 

                          c.  Address.

 

          (b)  If the return is an amended return, it shall include an explanation of the adjustments made to the original return.

 

                                                                      Source.  #6336, eff 9-24-96 (from Rev 1612); ss and moved by #8178, eff 9-24-04 (from Rev 1611.05)

 

          Rev 1611.05  Form DP-137, Application for 31-day Extension of Time to File Communications Service Tax Return.

 

          (a)  Form DP-137, application for 31-day extension of time to file for communications service tax return, shall be completed and filed by retailers or customers to apply for the 31-day extension provided under RSA 82-A:7,VI by providing:

 

                  (1)  Retailer or customer name and address;

 

                  (2)  Federal identification number;

 

                  (3)  Communications tax registration number;

 

                  (4)  Tax period;

 

                  (5)  Entity type;

 

                  (6)  Total communications service tax due;

 

                  (7)  Credits and payments;

 

                  (8)  A statement declaring:

 

“I declare that I have examined this return and to the best of my belief it is true, correct and complete.  If prepared by a person other than the retailer or customer, this declaration is based on all information of which the prepare has knowledge.”;

 

                  (9)  Dated signature in ink of retailer or customer; and

 

                  (10)  At the option of the signatory above, the signatory’s telephone number.

 

          (d)  The 31-day extension shall be granted if the DP-137:

 

                  (1)  Is timely filed;

 

                  (2)  Has the completed tax payment schedule attached;

 

                  (3)  Is signed by the retailer or customer; and

 

                  (4)  Is accompanied by payment of any tax due.

 

          (e)  A granted extension of time shall extend the due date of the return, but shall not extend the due date of any tax owed.

 

          (f)  The department shall notify the retailer or customer only if the request for extension is denied.

 

                                                                      Source.  #6336, eff 9-24-96 (from Rev 1612); ss and moved by #8178, eff 9-24-04 (from Rev 1611.06)

 

          Rev 1611.06  Form DP-139,  Communications Services Tax Application for Registration Number.

 

          (a)  Form DP-139, communications services tax application for registration number, shall be completed and filed by retailers and customers to apply for a communications tax registration number by providing:

 

                  (1)  Name, business name and address;

 

                  (2)  Federal identification number;

 

                  (3)  North American industry classification system code;

 

                  (4)  Entity type;

 

                  (5)  An indication whether the organization files as a limited liability company;

 

                  (6)  New Hampshire location of the business and its telephone number;

 

                  (7)  Date started doing business in New Hampshire;

 

                  (8)  Date and state of incorporation for a retailer or customer which is a corporation;

 

                  (9)  An indication whether the retailer:

 

                          a.  Collects tax for another retailer, and, in which case, a list of the other retailers by name, and  address;

 

                          b.  Will retail services from a location in New Hampshire on which it will collect and       remit all applicable taxes;

 

                          c.  Needs a permit, per RSA 82-A:2 X, to retail communication services; and

 

                          d.  Retails communications services to another business for resale;

 

                  (10)  A statement declaring:

 

“I declare that I have examined this application and to the best of my knowledge it is true, correct, and complete.”; and

 

                  (11)  Dated signature in ink, title, and address of:

 

a.  Retailer;

 

b.  Customer; or

 

c.  Preparer.

 

                                                                      Source.  #6336, eff 9-24-96 (from Rev 1612); ss and moved by #8178, eff 9-24-04 (from Rev 1611.07)

 

          Rev 1611.07  Form DP-135 –ES, Estimated Communications Services Tax.  Form DP-135-ES, estimated communications services tax, shall be completed and filed with payment by retailers to make estimated payments by providing:

 

          (a)  Month and year for which the estimated payment is made;

 

          (b)  Name and address of retailer;

 

          (c)  Federal identification number;

 

          (d)  Communications tax registration number;

 

          (e)  Total estimated tax for the month;

 

          (f)  The amount of any credits taken; and

 

          (g)  The amount of payment enclosed.

 

                                                                      Source.  #6336, eff 9-24-96 (from Rev 1612); ss and moved by #8178, eff 9-24-04 (from Rev 1611.08)

 

          Rev 1611.08  Form DP-143, Communications Services Tax Application for Resale.  Form DP-143, communications services tax application for resale, shall be completed and filed by retailers to apply for resale certification by providing:

 

          (a)  Name and address of retailer;

 

          (b)  Federal identification number;

 

          (c)  Communication tax registration number;

 

          (d)  A description of why the purchases of communications services are exempt from the communication services tax;

 

          (e)  The percentage of line usage which the retailer has resold;

 

          (f)  An explanation of how the retailer calculated the resale percentage; and

 

          (g)  Dated signature in ink.

 

                                                                      Source.  #6336, eff 9-24-96 (from Rev 1612); ss and moved by #8178, eff 9-24-04 (from Rev 1611.09)

 

          Rev 1611.09  Form DP-144, Communications Services Tax Registration Change Request.  A retailer changing its address, name or entity shall complete and file Form DP-144, communications services tax registration change request by providing:

 

          (a)  Current business mailing address;

 

          (b)  New business mailing address with business or entity name change, or both;

 

          (c)  A statement stating:

 

“I understand a return must be filed for each month even though there may be no tax due.” ; and

 

          (f)  Retailer’s dated signature in ink.

 

                                                                      Source.  #6336, eff 9-24-96 (from Rev 1612); ss by #8178, eff 9-24-04

Appendix

 

Provision of the Proposed Rule

Specific State Statute which the Rule is Intended to Implement

Rev 1601.01 - 1601.17

RSA 82-A:15

Rev 1602.01 - 1602.05

RSA 82-A:15, 82-A:2, V

Rev 1602.06

RSA 82-A:4-a

Rev 1602.07

RSA 82-A:2, V

Rev 1603.01

RSA 82-A:8

Rev 1604.01

RSA 82-A:2, XVIII, 82-A:4-b, I, II

Rev 1604.02

RSA 82-A:2, XVIII, 82-A:4-b, I, II

Rev 1604.03

RSA 82-A:4-b, IV

Rev 1604.04

RSA 82-A:4-b, V

Rev 1605.01

RSA 82-A:5

Rev 1605.02

RSA 82-A:2, XII

Rev 1606.01

RSA 82-A:2, XII

Rev 1606.02

RSA 82-A:8, 82-A:4, 82-A:2, XII

Rev 1607.01

RSA 82-A:7, VI

Rev 1607.02

RSA 82-A:7, VI, 21-J:29

Rev 1607.03

RSA 21-J:29, 82-A:7, I

Rev 1607.04

RSA 82-A:15, 82-A:7, V

Rev 1607.05

RSA 82-A:7, V

Rev 1608.01

RSA 82-A:9

Rev 1609.01 - 1609.03 Repealed and Reserved

RSA 82-A:15

Rev 1610.01

RSA 21-J:33-a

Rev 1610.02

RSA 21-J:33-b

Rev 1610.03

RSA 21-J:33-c

Rev 1611.01 - 1611.03

RSA 82-A:7

Rev 1611.04

RSA 82-A:8

Rev 1611.05

RSA 82-A:7, VI

Rev 1611.06

RSA 82-A:15

Rev 1611.07

RSA 82-A:7

Rev 1611.08

RSA 82-A:9

Rev 1611.09

RSA 82-A:15