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:33 – Penalties for Failure to Pay.
21-J:33 Penalties for Failure to Pay. – In addition to amounts due under this subdivision, penalties shall be imposed for failure to pay taxes when, and as, due as follows: I. If the failure to pay is not due to fraud, the penalty shall be equal to 10 percent of the amount of the […]
Section 21-J:33-a – Substantial Understatement Penalty.
21-J:33-a Substantial Understatement Penalty. – [Paragraph I effective until January 1, 2027; see also paragraph I set out below.] I. If there is a substantial understatement of tax imposed under RSA 77, RSA 77-A, RSA 77-E, RSA 78-A, RSA 78-C, RSA 82-A, RSA 83-C, or RSA 84-A for any taxable period, there shall be […]
Section 21-J:33-b – Understatement of Taxpayer’s Liability by Tax Preparer.
21-J:33-b Understatement of Taxpayer’s Liability by Tax Preparer. – I. The term "tax preparer," as used in this section, shall include any person who prepares for compensation, or who employs one or more persons who prepare for compensation, any return of taxes administered by the department, or any claim for refund of such taxes. […]
Section 21-J:33-c – Penalties for Aiding and Abetting Understatement of Tax Liability.
21-J:33-c Penalties for Aiding and Abetting Understatement of Tax Liability. – I. Any person shall pay a penalty with respect to each return in each tax period in the amount of $1,000, who: (a) Aids or assists in, procures, or advises with respect to, the preparation or presentation of any portion of a return, […]
Section 21-J:34 – Reports Required.
21-J:34 Reports Required. – The governing body of each city, town, unincorporated town, unorganized place, school district, and village district, and the clerk of each county convention shall submit to the commissioner of revenue administration the following reports necessary to compute and establish the tax rate for each city, town, unincorporated town, unorganized place, […]
Section 21-J:35 – Setting of Tax Rates by Commissioner.
21-J:35 Setting of Tax Rates by Commissioner. – I. The commissioner of revenue administration shall compute and establish the tax rate of each town, city, or unincorporated place. Any assessments report issued by the commissioner pursuant to RSA 21-J:11-a shall not delay or otherwise affect the setting of the tax rate for that municipality. […]
Section 21-J:36 – Repealed by 2007, 182:7, I, eff. April 1, 2007.
21-J:36 Repealed by 2007, 182:7, I, eff. April 1, 2007. –
Section 21-J:30 – General Application.
21-J:30 General Application. – Except as otherwise provided, the interest and penalties specified in this subdivision are applicable to all taxes administered by the department. Source. 1985, 204:1, eff. July 1, 1985.