New Hampshire Statutes

CHAPTER 21-J: DEPARTMENT OF REVENUE ADMINISTRATION

Part General Provisions
Section: 21-J:1 Establishment; General Functions.
Section: 21-J:1-a Boards Administratively Attached.
Section: 21-J:1-b Revenue Information Management System Account.
Section: 21-J:2 Commissioner; Directors; Compensation.
Section: 21-J:3 Duties of Commissioner.
Section: 21-J:3-a Background Checks.
Section: 21-J:4 Assistant Commissioner.
Section: 21-J:5 Division Directors.
Section: 21-J:6 Administration Unit.
Section: 21-J:6-a Repealed by 2016, 85:10, II, eff. July 18, 2016.
Section: 21-J:6-b Revenue Counsel.
Section: 21-J:6-c Repealed by 2017, 156:116, eff. July 1, 2017.
Section: 21-J:6-d Tax Policy Analyst.
Section: 21-J:7 Division of Audits.
Section: 21-J:8 Division of Collections.
Section: 21-J:9 Repealed by 2013, 247:7, eff. Mar. 24, 2014.
Section: 21-J:9-a Equalization Procedure.
Section: 21-J:9-b Repealed by 2003, 307:16, eff. July 1, 2003.
Section: 21-J:9-c Orders for Reassessment.
Section: 21-J:10 Assistance to Municipalities.
Section: 21-J:10-a Repealed by 2005, 218:6, eff. Sept. 3, 2005.
Section: 21-J:11 Appraisals of Property for Ad Valorem Tax Purposes.
Section: 21-J:11-a Assessment Report.
Section: 21-J:11-b Implementation of Assessment Review.
Section: 21-J:12 Taxpayer Services Division.
Section: 21-J:13 Rulemaking Authority.
Section: 21-J:13-a Exemption From Rulemaking Requirement.
Section: 21-J:14 Confidentiality of Department Records.
Part Assessing Standards Board
Section: 21-J:14-a Assessing Standards Board; Members; Appointments; Terms.
Section: 21-J:14-b Powers and Duties of the Board.
Part Equalization Standards Board
Section: 21-J:14-c Repealed by 2013, 20:1, I, eff. July 15, 2013.
Section: 21-J:14-d Repealed by 2013, 20:1, II, eff. July 15, 2013.
Part Certification of Assessors and Auditing Authority
Section: 21-J:14-e Auditing Authority.
Section: 21-J:14-f Certification Required.
Section: 21-J:14-g Decertification.
Part Cooperative Assessment Districts
Section: 21-J:14-h Purpose.
Section: 21-J:14-i Cooperative Assessing Districts Authorized.
Section: 21-J:14-j Minimum Requirements for a District Inter-local Agreement.
Section: 21-J:14-k Cessation of Unauthorized Appraisals.
Part Municipal and Property Division
Section: 21-J:15 Municipal and Property Division.
Section: 21-J:16 County Audits.
Section: 21-J:17 Uniformity of Municipal Accounts.
Section: 21-J:18 Repealed by 1989, 399:2, II, eff. Aug. 4, 1989.
Section: 21-J:19 Audit.
Section: 21-J:20 Audit on Motion of Commissioner.
Section: 21-J:20-a Notification Required; Failure to Complete Audit.
Section: 21-J:21 Publication of Report of Audit.
Section: 21-J:22 Expenses of Audit.
Section: 21-J:23 Expenses of Private Audit for Municipalities or Counties.
Section: 21-J:24 Technical Assistance to Municipalities.
Section: 21-J:24-a Revolving Fund Established for Municipal Officers and Employees Education and Training.
Part Miscellaneous Provisions
Section: 21-J:25 Powers of Magistrates to Issue Subpoenas in Proceedings of the Commissioner.
Section: 21-J:26 Repealed by 2019, 346:157, I, eff. July 1, 2019.
Section: 21-J:27 Rules of Evidence.
Section: 21-J:27-a Federal Tax Identification.
Section: 21-J:28 Interest.
Part Refunds, Appeals for Redetermination or Reconsideration, Liens, and Distraints
Section: 21-J:28-a Refund of Taxes.
Section: 21-J:28-b Appeal for Redetermination or Reconsideration; Procedure.
Section: 21-J:28-c Liens.
Section: 21-J:28-d Distraint.
Section: 21-J:28-e Fraudulent Investment Scheme; Refund Request Procedure.
Part Statute of Limitations and Penalties
Section: 21-J:29 Statute of Limitations; Exceptions.
Section: 21-J:30 General Application.
Section: 21-J:31 Penalty for Failure to File.
Section: 21-J:32 Penalty for Underpayment of Estimated Tax.
Section: 21-J:33 Penalties for Failure to Pay.
Section: 21-J:33-a Substantial Understatement Penalty.
Section: 21-J:33-b Understatement of Taxpayer's Liability by Tax Preparer.
Section: 21-J:33-c Penalties for Aiding and Abetting Understatement of Tax Liability.
Part Property Tax Rates
Section: 21-J:34 Reports Required.
Section: 21-J:35 Setting of Tax Rates by Commissioner.
Section: 21-J:36 Repealed by 2007, 182:7, I, eff. April 1, 2007.
Section: 21-J:37 Service Exemptions Added to Appropriations.
Part Transferee Liability and Criminal Penalties
Section: 21-J:38 Transferee Liability.
Section: 21-J:38-a Sham Transactions May Be Disallowed.
Section: 21-J:39 Criminal Penalties.
Part Taxpayer Bill of Rights
Section: 21-J:40 Taxpayer Information Statements.
Section: 21-J:41 Taxpayer Communications With Department.
Section: 21-J:42 Abatement of Penalty or Addition to Tax Due to Erroneous Written Advice by Department.
Section: 21-J:43 Authority to Enter Into Written Installment Payment Agreements.
Section: 21-J:43-a Credit or Debit Card Payment.
Section: 21-J:44 Taxpayer Remedy for Department Failure to Comply With Subdivision.
Part Reports
Section: 21-J:45 Reports on Status of Requested Tax Refunds.
Part Extension of Tax Filing Deadlines for Members of the Armed Forces and National Guard
Section: 21-J:46 Extension of Tax Filing Deadlines for Members of the Armed Forces and National Guard.
Part Commission on the Taxation of Alternative Fuel and Electric-Powered Motor Vehicles Commission on the Taxation of Alternative Fuel and Electric-Powered Motor Vehicles
Section: 21-J:47 Repealed by 2012, 86:2, eff. Nov. 1, 2012.
Part Commission to Study Revenue Alternatives to the Road Toll
Section: 21-J:48 Repealed by 2015, 261:2, eff. Nov. 1, 2015.
Section: 21-J:49 Repealed by 2022, 255:2, eff. Nov. 1, 2022.

New Hampshire Statutes

Table of Contents

CHAPTER 21-J: DEPARTMENT OF REVENUE ADMINISTRATION