2016 New Hampshire Revised Statutes
Title V - TAXATION
Chapter 84-D - ICF QUALITY ASSESSMENT
Section 84-D:11 - Contingencies.

    84-D:11 Contingencies. –
    I. The ICF quality assessment imposed by this chapter shall not be assessed, and no return shall be required to be made, upon the occurrence of any of the following events:
       (a) Federal approval of the ICF quality assessment established under this chapter or of any related state plan amendments or waivers is withdrawn.
       (b) Collection of the assessment is rendered invalid by the decision of any court or administrative agency.
       (c) Any proceeds from the ICF quality assessment established in this chapter are expended by the state or any state agency for any purpose other than funding ICF expenditures.
    II. The commissioner of health and human services shall notify the commissioner of revenue administration of the occurrence of any of the contingencies in paragraph I.
    III. The ICF quality assessment under this chapter shall not be assessed or collected and payments authorized shall not be made until after the commissioner of health and human services certifies to the commissioner that the department of health and human services has obtained all necessary federal approvals.

Source. 2008, 253:8, eff. July 1, 2008; 253:12, eff. July 11, 2008.