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 the department 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; ss by #10957, eff 10-22-15
Rev 101.02 "Department"
means the
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; ss by #10957, eff 10-22-15
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; ss by #10957, eff 10-22-15
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
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; ss by #10957, eff 10-22-15
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; ss by #10957, eff 10-22-15; amd by #12422, eff 11-23-17
Rev 102.04 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
payments due to the state for taxes administered 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; ss by #10957, eff 10-22-15 (from Rev 102.05)
Rev 102.05 Taxpayer Services Division.
(a)
The taxpayer services 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.
(c)
The responsibility of the division is to:
(1) Process all tax returns and payments filed
with the department;
(2) Provide general assistance to the public for
all taxes administered by the department; and
(3) Maintain and
reconcile taxpayer accounts within the department’s account management systems.
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; ss by #10957, eff 10-22-15 (from Rev 102.06);
ss by #12422, eff 11-23-17
Rev 102.06 Municipal and Property Division.
(a)
The municipal and property division is established by RSA 21-J:15.
(b)
The position of director of the division is established by RSA 21-J:15.
(c)
The responsibility of the division is to:
(1) Approve appropriations and revenues of all
municipal entities, and annually calculate local and state tax rates;
(2) 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;
(3) Provide general technical assistance and
training to the political subdivisions of the state in the areas of municipal
finances and appraisal of property;
(4) Monitor reappraisals in accordance with RSA
21-J:11, and complete an assessment report for each municipality at least once
in every five years in accordance with RSA 21-J:11-a;
(5) Administer
and enforce the timber yield tax in accordance with RSA 79:28, and the excavation tax pursuant to RSA 72-B;
and
(6) Appraise the property owned by utilities in
accordance with RSA 83-F.
Source. #4615, eff 5-24-89; ss by #5955, eff 1-27-95;
ss by #6027, eff 4-27-95; ss by #10957, eff 10-22-15 (from Rev 102.07)
Rev 102.07 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.
(c)
The revenue counsel shall be part of the administrative unit established
by RSA 21-J:6.
(d)
The responsibility of the revenue counsel is to:
(1) Act as co-counsel with the department of
justice;
(2) Represent the department before adjudicative
boards and other judicial bodies; and
(3) Serve as general counsel to 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; ss by #10957, eff 10-22-15 (from Rev 102.09)
Rev 102.08 Tax Policy Analyst.
(a) The position of the tax policy
analyst is established by RSA 21-J:6-d.
(b)
The tax policy analyst is appointed by the commissioner.
(c) The tax policy analyst shall be part
of the administrative unit established by RSA 21-J:6.
(d)
The responsibility of the tax policy analyst shall be to:
(1) Review and monitor state and federal
legislation that may impact the department;
(2) Provide
information collected through tax administration activities to the governor and
general court for public policy decision;
(3) Provide information regarding legislative and
tax policy matters to the department; and
(4) Perform any other duties as assigned by the
commissioner.
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; ss by #10957, eff 10-22-15
PART Rev
103 PUBLIC INFORMATION
Rev 103.01 Information Requests.
(a)
Requests for general information may be made by:
(1) Writing to:
The New
Hampshire Department of Revenue Administration
Taxpayer
Services Division
P.O. Box 3306
Concord, NH
03302-3306; or
(2) Calling (603) 230-5942.
(b)
Requests for information pursuant to RSA 91-A shall be made to the legal
bureau by:
(1) Writing to:
The New
Hampshire Department of Revenue Administration
Legal Bureau
(2) Calling (603) 230-5006; or
(3) Emailing RTK@dra.nh.gov.
(c)
Requests for information regarding the municipal and property division
may be made by:
(1) Writing to:
The New
Hampshire Department of Revenue Administration
Municipal and
Property Division
(2) Calling (603) 230-5090 or (603) 230-5950.
(d) Requests for information regarding the
collections division may be made by:
(1) Writing to:
The New
Hampshire Department of Revenue Administration
Collections
Division
(2) Calling (603) 230-5900.
(e)
The following shall apply to requests for taxpayer information:
(1) Release of taxpayer 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, § 6103, § 7213, and § 7213A, which relate 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, pursuant to Rev 2903.03;
(3) Absent a power of attorney, 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 requesting
party;
b. Information regarding the taxpayer 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;
ss by #10957, eff 10-22-15; amd by #12422, eff 11-23-17
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
APPENDIX
Rule |
|
Rev 101.01 |
RSA 21-J-2;
RSA 21-G:6, I |
Rev 101.02 |
RSA 21-J:1, I;
RSA 21-G:6, I |
Rev 102.01 |
RSA 21-J:2;
RSA 21-G:6, I; RSA 21-G:8-9; RSA 21-J:3; RSA 21-J:5, IV |
Rev 102.02 |
RSA 21-J:4,
II; RSA 21-J:6 |
Rev 102.03 |
RSA 21-J:2,
II; RSA 21-J:7 |
Rev
102.03(d)(deleted) |
RSA 21-J:2,
II; RSA 21-J:7 |
Rev 102.04 |
RSA 21-J:2,
II; RSA 21-J:8 |
Rev 102.05 |
RSA 21-J:2,
II; RSA 21-J:12 |
Rev 102.06 |
RSA 21-J:2,
II; RSA 21-J:3, XIII; RSA 21-J:11; RSA 21-J:15; RSA 33:4-b;
RSA 72-B; RSA 79:28; RSA 83-F |
Rev 102.07 |
RSA 21-J:6-b |
Rev 102.08 |
RSA 21-J:6-b |
Rev 103.01 |
RSA 21-J:14;
RSA 91-A |
Rev 103.01(a) |
RSA 21-J:14;
RSA 91-A:4 |