Section 21-J:45 – Reports on Status of Requested Tax Refunds.
21-J:45 Reports on Status of Requested Tax Refunds. – I. The commissioner of the department of revenue administration shall report to the fiscal committee of the general court within 10 days after the close of each quarter, the status of requested refunds pending from the combined general fund and education trust fund for the […]
Section 21-J:46 – Extension of Tax Filing Deadlines for Members of the Armed Forces and National Guard.
21-J:46 Extension of Tax Filing Deadlines for Members of the Armed Forces and National Guard. – I. The commissioner of revenue administration may extend the deadline for a member of the armed forces or national guard to file tax returns and make associated tax payments up to 180 days after return from service in […]
Section 21-J:47 – Repealed by 2012, 86:2, eff. Nov. 1, 2012.
21-J:47 Repealed by 2012, 86:2, eff.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Section 21-J:48 – Repealed by 2015, 261:2, eff.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.
21-J:48 Repealed by 2015, 261:2, eff. Nov. 1, 2015. –
Section 21-J:49 – Commission to Study Revenue Alternatives to the Road Toll
[RSA 21-J:49 repealed by 2022, 255:2, effective November 1, 2022.] 21-J:49 Commission to Study Revenue Alternatives to the Road Toll – I. There is established a commission to study revenue alternatives to the road toll for the funding of improvements to the state’s highways and bridges and their resulting improvements to the environment. II. […]
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 […]
Section 21-J:38-a – Sham Transactions May Be Disallowed.
21-J:38-a Sham Transactions May Be Disallowed. – I. The commissioner may disallow any sham transaction in ascertaining any taxpayer’s tax liability. With respect to transactions between members of a controlled group, the taxpayer shall bear the burden of establishing by a preponderance of the evidence that a transaction or a series of transactions between […]
Section 21-J:39 – Criminal Penalties.
21-J:39 Criminal Penalties. – I. (a) The term "person," as used in this section, shall include, but not be limited to, an officer or employee of a corporation, a member, officer or employee of a partnership, or a trustee, member or employee of a trust who as such trustee, member or employee is under […]
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 […]