General Provisions

Section 21-J:13

    21-J:13 Rulemaking Authority. –
The commissioner shall adopt rules, pursuant to RSA 541-A, relative to:
I. The collection of state taxes administered by the department under RSA 21-J:1, II(a).
II. The form of inventories used by individuals and corporations to list taxable property for return to selectmen and assessors, and the form of return blanks used by selectmen in towns and assessors in cities to make certificates of the number of individuals and the ratable valuation of the ratable estates under RSA 21-J:3, I.
III. The uniform auditing of county accounts and a standardized chart of accounts for those county accounts kept by county officers under RSA 21-J:16.
IV. The uniformity of municipal accounts through a standardized chart of accounts under RSA 21-J:17.
V. [Repealed.]
VI. The approval of appraisers of taxable property including:
(a) Evidence of the professional capability of personnel to be employed under contract under RSA 21-J:11; and
(b) The content of the contract to be approved under RSA 21-J:11, as provided in RSA 71-B.
VII. (a) The format and type of information to be submitted by local units of government which the commissioner needs to establish and approve tax rates.
(b) Interpretations of any statutes used in establishing the tax rate.
(c) The method by which a local unit of government may appeal a decision made by the department in the establishment of tax rates under RSA 21-J:3, XV.
VIII. The criteria which must be met to qualify as a nonprofit housing or health care facility for the purposes of RSA 72:23-k.
IX. The forms and any other information that shall be furnished to the department to perform the annual equalization as required under RSA 21-J:3, XIII and RSA 21-J:15.
X. A method for collecting taxes by electronic transfer under RSA 21-J:3, XXI.
XI. [Repealed.]
XII. Certification, decertification, enforcement, and hearing requirements under RSA 21-J:14-f and 21-J:14-g.
XIII. [Repealed.]
XIV. The implementation and administration of a voluntary disclosure program established under RSA 21-J:3, XXXII.

Source. 1985, 204:1. 1987, 194:2. 1989, 399:2, I. 1991, 269:2, 3. 1993, 61:2. 1994, 325:4. 1999, 17:58, IV. 2001, 297:4. 2004, 203:2, 8. 2009, 144:250. 2011, 47:1, I, eff. May 23, 2011. 2013, 247:4, eff. Mar. 24, 2014. 2015, 276:246, eff. July 1, 2015.