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Section 21-J:47 – Repealed by 2012, 86:2, eff.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21-J:47 Repealed by 2012, 86:2, eff.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Section 21-J:48 – Repealed by 2015, 261:2, eff.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21-J:48 Repealed by 2015, 261:2, eff.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[RSA 21-J:49 repealed by 2022, 255:2, effective November 1, 2022.] 21-J:49 Commission to Study Revenue Alternatives to the Road Toll – I. There is established a commission to study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: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 […]
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 […]