PocketLaw | New Hampshire Revised Statutes | Department of Revenue

Department of Revenue Administration

Checkout our iOS App for a better way to browser and research.

Establishment; General Functions.

Section
21-J:1-a

Boards Administratively Attached.

Section
21-J:1-b

Revenue Information Management System Account.

Commissioner; Directors; Compensation.

Duties of Commissioner.

Section
21-J:3-a

Background Checks.

Assistant Commissioner.

Division Directors.

Administration Unit.

Section
21-J:6-a

Repealed by 2016, 85:10, II, eff. July 18, 2016.

Section
21-J:6-b

Revenue Counsel.

Section
21-J:6-c

Repealed by 2017, 156:116, eff. July 1, 2017.

Section
21-J:6-d

Tax Policy Analyst.

Division of Audits.

Division of Collections.

Repealed by 2013, 247:7, eff. Mar. 24, 2014.

Section
21-J:9-a

Equalization Procedure.

Section
21-J:9-b

Repealed by 2003, 307:16, eff. July 1, 2003.

Section
21-J:9-c

Orders for Reassessment.

Section
21-J:10

Assistance to Municipalities.

Section
21-J:10-a

Repealed by 2005, 218:6, eff. Sept. 3, 2005.

Section
21-J:11

Appraisals of Property for Ad Valorem Tax Purposes.

Section
21-J:11-a

Assessment Report.

Section
21-J:11-b

Implementation of Assessment Review.

Section
21-J:12

Taxpayer Services Division.

Section
21-J:13

Rulemaking Authority.

Section
21-J:13-a

Exemption From Rulemaking Requirement.

Section
21-J:14

Confidentiality of Department Records.

Section
21-J:14-a

Assessing Standards Board; Members; Appointments; Terms.

Section
21-J:14-b

Powers and Duties of the Board.

Section
21-J:14-c

Repealed by 2013, 20:1, I, eff. July 15, 2013.

Section
21-J:14-d

Repealed by 2013, 20:1, II, eff. July 15, 2013.

Section
21-J:14-e

Auditing Authority.

Section
21-J:14-f

Certification Required.

Section
21-J:14-g

Decertification.

Section
21-J:14-h

Purpose.

Section
21-J:14-i

Cooperative Assessing Districts Authorized.

Section
21-J:14-j

Minimum Requirements for a District Inter-local Agreement.

Section
21-J:14-k

Cessation of Unauthorized Appraisals.

Section
21-J:15

Municipal and Property Division.

Section
21-J:16

County Audits.

Section
21-J:17

Uniformity of Municipal Accounts.

Section
21-J:18

Repealed by 1989, 399:2, II, eff. Aug. 4, 1989.

Section
21-J:19

Audit.

Section
21-J:20

Audit on Motion of Commissioner.

Section
21-J:21

Publication of Report of Audit.

Section
21-J:22

Expenses of Audit.

Section
21-J:23

Expenses of Private Audit for Municipalities or Counties.

Section
21-J:24

Technical Assistance to Municipalities.

Section
21-J:24-a

Revolving Fund Established for Municipal Officers and Employees Education and Training.

Section
21-J:25

Powers of Magistrates to Issue Subpoenas in Proceedings of the Commissioner.

Section
21-J:26

Repealed by 2019, 346:157, I, eff. July 1, 2019.

Section
21-J:27

Rules of Evidence.

Section
21-J:27-a

Federal Tax Identification.

Section
21-J:28

Interest.

Section
21-J:28-a

Refund of Taxes.

Section
21-J:28-b

Appeal for Redetermination or Reconsideration; Procedure.

Section
21-J:28-c

Liens.

Section
21-J:28-d

Distraint.

Section
21-J:28-e

Fraudulent Investment Scheme; Refund Request Procedure.

Section
21-J:29

Statute of Limitations; Exceptions.

Section
21-J:30

General Application.

Section
21-J:31

Penalty for Failure to File.

Section
21-J:32

Penalty for Underpayment of Estimated Tax.

Section
21-J:33

Penalties for Failure to Pay.

Section
21-J:33-a

Substantial Understatement Penalty.

Section
21-J:33-b

Understatement of Taxpayer's Liability by Tax Preparer.

Section
21-J:33-c

Penalties for Aiding and Abetting Understatement of Tax Liability.

Section
21-J:34

Reports Required.

Section
21-J:35

Setting of Tax Rates by Commissioner.

Section
21-J:36

Repealed by 2007, 182:7, I, eff. April 1, 2007.

Section
21-J:37

Service Exemptions Added to Appropriations.

Section
21-J:38

Transferee Liability.

Section
21-J:38-a

Sham Transactions May Be Disallowed.

Section
21-J:39

Criminal Penalties.

Section
21-J:40

Taxpayer Information Statements.

Section
21-J:41

Taxpayer Communications With Department.

Section
21-J:42

Abatement of Penalty or Addition to Tax Due to Erroneous Written Advice by Department.

Section
21-J:43

Authority to Enter Into Written Installment Payment Agreements.

Section
21-J:43-a

Credit or Debit Card Payment.

Section
21-J:44

Taxpayer Remedy for Department Failure to Comply With Subdivision.

Section
21-J:45

Reports on Status of Requested Tax Refunds.

Section
21-J:46

Extension of Tax Filing Deadlines for Members of the Armed Forces and National Guard.

Section
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.