2015 New Hampshire Revised Statutes
Title V - TAXATION
Chapter 84-C - NURSING FACILITY QUALITY ASSESSMENT
Section 84-C:9 - Administration.

    84-C:9 Administration. –
    I. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to:
       (a) The administration of the nursing facility quality assessment; and
       (b) The recovery of any assessment, interest on assessment, or penalties imposed by this chapter or by RSA 21-J.
    II. The commissioner may institute actions in the name of the state to recover any assessment, interest on assessment, additions to assessment, or penalties imposed by this chapter or by RSA 21-J.
    III. In the collection of any overdue tax, penalties or interest imposed by this chapter or by RSA 21-J, the commissioner may use all of the powers granted to tax collectors under RSA 21-J and RSA 80 for the collection of taxes.

Source. 2003, 223:9, eff. July 1, 2003.