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2020 New Hampshire Revised Statutes
Title I - The State and Its Government
Title 21-J - Department of Revenue Administration
- 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- Section 21-J:6-a - Repealed by 2016, 85:10, II, eff.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- Section 21-J:6-c - Repealed by 2017, 156:116, eff.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- Section 21-J:9 - Repealed by 2013, 247:7, eff.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- Section 21-J:9-b - Repealed by 2003, 307:16, eff.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- Section 21-J:10-a - Repealed by 2005, 218:6, eff.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.
- Section 21-J:14-a - Assessing Standards Board; Members; Appointments; Terms.
- Section 21-J:14-b - Powers and Duties of the 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- Section 21-J:14-c - Repealed by 2013, 20:1, I, eff.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- Section 21-J:14-d - Repealed by 2013, 20:1, II, eff.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.
- Section 21-J:14-e - Auditing Authority.
- Section 21-J:14-f - Certification Required.
- Section 21-J:14-g - Decertification.
- 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.
- 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- Section 21-J:18 - Repealed by 1989, 399:2, II, eff.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: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.
- 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.
- 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.
- 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.
- 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.
- Section 21-J:38 - Transferee Liability.
- Section 21-J:38-a - Sham Transactions May Be Disallowed.
- Section 21-J:39 - Criminal Penalties.
- 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.
- Section 21-J:45 - Reports on Status of Requested Tax Refunds.
- Section 21-J:46 - Extension of Tax Filing Deadlines for Members of the Armed Forces and National Guard.
- Section 21-J:47 - Repealed by 2012, 86:2, eff. Nov. 1, 2012.
- Section 21-J:48 - Repealed by 2015, 261:2, eff. Nov. 1, 2015.
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