Section 82-A:16-a – Confidentiality of Records.
82-A:16-a Confidentiality of Records. – Notwithstanding the provisions of RSA 21-J:14, the commissioner shall not be prohibited from providing tax information with respect to the tax imposed by this chapter to an officer or employee of the bureau of emergency communications, division of emergency services and communications, of the department of safety; provided, that […]
Section 82-A:17 – Severability.
82-A:17 Severability. – If any provision of this chapter or the application thereof to any person or circumstance is held to be invalid, the invalidity shall not affect any other provision or the application of such provision to other persons or circumstances, and to this end the provisions of this chapter are severable. Source. […]
Section 82-A:11 – Books, Records, Papers and Other Documents.
82-A:11 Books, Records, Papers and Other Documents. – I. Every retailer maintaining a place of business in this state or required to file or actually filing in this state under this chapter and every taxpayer making direct tax payments to the department under this chapter shall keep books, records, papers and other documents which […]
Section 82-A:11-a – Examinations of Telephone Company Records; Enhanced 911 Charges.
82-A:11-a Examinations of Telephone Company Records; Enhanced 911 Charges. – For the purpose of administering and enforcing the provisions of this chapter and in order to assist the bureau of emergency communications, division of emergency services and communications, of the department of safety, in its administration of RSA 106-H:9, the department or any officer […]
Section 82-A:12 – Repealed by 1991, 163:43, XXXV, eff. May 27, 1991.
82-A:12 Repealed by 1991, 163:43, XXXV, eff. May 27, 1991. –
Section 82-A:13 – Repealed by 1991, 163:43, XXXVI, eff. May 27, 1991.
82-A:13 Repealed by 1991, 163:43, XXXVI, eff. May 27, 1991. –
Section 82-A:14 – Tax Sales.
82-A:14 Tax Sales. – The provisions of RSA 80:26 apply to the sale of land for the payment of taxes due under this chapter, and the state treasurer is authorized to purchase the land for the state. If the state purchases the land, the state treasurer shall certify the purchase to the governor, and […]
Section 82-A:15 – Administration; Rulemaking; Proceedings.
82-A:15 Administration; Rulemaking; Proceedings. – I. The commissioner shall collect the taxes imposed under this chapter and interest, additions to tax and penalties imposed, and pay over to the state treasurer the amount of funds collected under this chapter. II. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to: (a) The administration […]
Section 82-A:16 – Repealed by 1991, 163:43, XXXVIII, eff. May 27, 1991.
82-A:16 Repealed by 1991, 163:43, XXXVIII, eff. May 27, 1991. –
Section 82-A:8 – Tax Returns by Taxpayer.
82-A:8 Tax Returns by Taxpayer. – I. When a taxpayer does not pay the tax imposed by this chapter to a retailer, such taxpayer shall file a return with the department and pay the tax upon that portion of gross charges so paid to the retailer during the preceding calendar month by the fifteenth […]