Section 21-J:27 – Rules of Evidence.
21-J:27 Rules of Evidence. – In any investigation or hearing, the commissioner shall not be bound by the technical rules of evidence. Source. 1985, 204:1, eff. July 1, 1985.
Section 21-J:27-a – Federal Tax Identification.
21-J:27-a Federal Tax Identification. – For the purpose of administering any state tax as allowed under 42 U.S.C. section 405, the commissioner of the department of revenue administration is authorized to require the submission of a social security number, a federal employer identification number, or any other identifying number used in filing or preparing […]
Section 21-J:18 – Repealed by 1989, 399:2, II, eff. Aug. 4, 1989.
21-J:18 Repealed by 1989, 399:2, II, eff. Aug. 4, 1989. –
Section 21-J:19 – Audit.
21-J:19 Audit. – I. Any town, or school district, or village district or precinct, at the annual meeting or at a special meeting, or the selectmen of any town, or the governing body of any city, or the school board of any school district, or the commissioners of any village district or precinct, may […]
Section 21-J:20 – Audit on Motion of Commissioner.
21-J:20 Audit on Motion of Commissioner. – The commissioner may cause an audit to be made of the accounts of any city, town, school district, or village district or precinct, as often as once in 2 years, or whenever conditions appear to him to warrant such audit. The accounts of all county officers shall […]
Section 21-J:20-a – Notification Required; Failure to Complete Audit.
21-J:20-a Notification Required; Failure to Complete Audit. – I. Upon completion of an audit made pursuant to RSA 21-J:19 or RSA 21-J:20, each city, town, school district, village district, county, or precinct shall provide notification to the department of the completed audit and a copy such audit shall be sent to the department. If […]
Section 21-J:21 – Publication of Report of Audit.
21-J:21 Publication of Report of Audit. – A written or printed report of every completed audit shall be made to the proper local officials including a summary of the findings and recommendations of the auditors and a copy of such summary shall be published in the next annual report following the fiscal year in […]
Section 21-J:22 – Expenses of Audit.
21-J:22 Expenses of Audit. – All reasonable expenses incurred by the department in conducting an audit shall be paid in the first instance from the appropriation for the department, but each county, city, town, school district, village district or precinct shall, upon notification by the commissioner of the amount due, reimburse it for such […]
Section 21-J:23 – Expenses of Private Audit for Municipalities or Counties.
21-J:23 Expenses of Private Audit for Municipalities or Counties. – All expenses incurred by a municipality or county in connection with an audit conducted by a licensed public accountant or a certified public accountant shall be paid directly to the accountant by the municipality or county concerned. Source. 1985, 204:1, eff. July 1, 1985.
Section 21-J:24 – Technical Assistance to Municipalities.
21-J:24 Technical Assistance to Municipalities. – The commissioner shall provide municipalities with technical assistance relative to taxation and finance, which shall not be binding upon the municipalities. Source. 1985, 204:1, eff. July 1, 1985.