Section 21-L:4 – Duties of Commissioner.
21-L:4 Duties of Commissioner. – In addition to the powers, duties, and functions otherwise vested by law in the commissioner of the department of transportation, he shall: I. Represent the public interest in the administration of the functions of the department and be responsible to the governor, the general court, and the public for […]
Section 21-L:4-a – Reports, Manuals, and Other Publications; Reimbursement Fees.
21-L:4-a Reports, Manuals, and Other Publications; Reimbursement Fees. – The commissioner of transportation is authorized to prepare, publish, and distribute reports, manuals, plans, specifications, charts, surveys, or other documents consistent with the responsibilities of the department. The commissioner may charge fees to reimburse the department for costs incurred in copying such documents, and for […]
Section 21-J:40 – Taxpayer Information Statements.
21-J:40 Taxpayer Information Statements. – I. The commissioner shall prepare taxpayer information statements which set forth in simple, nontechnical terms: (a) The rights of a taxpayer and the obligations of the department during an audit. (b) The procedures by which a taxpayer may appeal any adverse decision of the department, including administrative and judicial […]
Section 21-J:41 – Taxpayer Communications With Department.
21-J:41 Taxpayer Communications With Department. – I. In any communication with the department, the taxpayer shall have the following rights: (a) The right to make an audio recording of any meeting relating to the determination or collection of any tax with the department representative, using the taxpayer’s own equipment, and at the taxpayer’s own […]
Section 21-J:42 – Abatement of Penalty or Addition to Tax Due to Erroneous Written Advice by Department.
21-J:42 Abatement of Penalty or Addition to Tax Due to Erroneous Written Advice by Department. – The commissioner shall abate any penalty or addition to tax attributable to erroneous advice furnished to the taxpayer in writing by a representative of the department acting in such representative’s official capacity. The provision shall apply only if: […]
Section 21-J:43 – Authority to Enter Into Written Installment Payment Agreements.
21-J:43 Authority to Enter Into Written Installment Payment Agreements. – The department may enter into written installment payment agreements if it determines that the agreement facilitates collection of delinquent taxes, penalties, and interest owed. The department may modify or terminate an installment payment agreement if it determines that the financial condition of the taxpayer […]
Section 21-J:43-a – Credit or Debit Card Payment.
21-J:43-a Credit or Debit Card Payment. – The commissioner of the department of revenue administration and any authorized employee or agent of the commissioner may accept credit cards or debit cards for the online payment of any of the taxes, penalties, interest, or fees administered by the commissioner or collected by the department. The […]
Section 21-J:44 – Taxpayer Remedy for Department Failure to Comply With Subdivision.
21-J:44 Taxpayer Remedy for Department Failure to Comply With Subdivision. – I. The negligent or intentional failure of the department to comply with any of the provisions of RSA 21-J:40-43 shall suspend the running of any applicable statute of limitations or time limitation within which some act must be done or petition, document, writing, […]
Section 21-J:37 – Service Exemptions Added to Appropriations.
21-J:37 Service Exemptions Added to Appropriations. – Selectmen and assessors shall total the amount to be credited to veterans upon their tax bills, when the same has been determined, and add the same to the total amount of appropriations voted by the town or city as certified to the commissioner of revenue administration under […]
Section 21-J:38 – Transferee Liability.
21-J:38 Transferee Liability. – The liability, at law or in equity, of a transferee of property of a taxpayer for any tax administered by the department and any addition to tax, penalty or interest with respect to such tax, shall be assessed, paid and collected in the same manner and subject to the same […]