21-J:1 Establishment; General Functions. –
I. There is established the department of revenue administration, an agency of the state, under the executive direction of a commissioner of revenue administration.
II. The department of revenue administration, through its officials, shall be responsible for the following general functions:
(a) Overseeing the collection of state taxes, assigned by specific tax law.
(b) Providing information collected through tax administration activities to the governor and general court for public policy decisions. This information shall not include material which identifies, or permits identification of, particular taxpayers.
(c) Establishing a uniform system of financial reports and accounting for the state's political subdivisions.
(d) Developing such forms or returns as may be necessary, which forms or returns may be required to be signed under the pains and penalties of perjury.
Source. 1985, 204:1. 1987, 109:3, eff. July 5, 1987; 408:3, eff. May 26, 1987. 2023, 33:2, eff. July 16, 2023.