01/10

Amendment to SB 17

Amend the bill by inserting after section 9 the following and renumbering the original section 10 to read as 11:

10 Subject Not Entitled to Compensation. Amend RSA 290:17, I to read as follows:

I. If the subject has designated a person to have custody and control in a written and signed document, custody and control belong to that person. The person designated by the subject shall be entitled to no compensation or reimbursement of expenses related to the custody and control of the subject’s body.

The Senate met at 9:00 a.m.

A quorum was present.

The prayer was offered by Rev. David P. Jones, Senate Chaplain.

Senator Disnard led the Pledge of Allegiance.

Senator J. King moved that the proposed deadline for Senate bills to be disposed of in the Senate, March 18, 1999, be changed to a date uncertain.

Senator Trombly offered the following resolution:

1999 SESSION

99-1020

04/01

ANALYSIS

Explanation: Matter added to current law appears in bold italics.

Matter removed from current law appears [in brackets and struckthrough.]

99-1020

04/01

STATE OF NEW HAMPSHIRE

Whereas, under the provisions of the Commemorative Works Act, a construction permit must be obtained from the Secretary of the Interior within 7 years of the legislation authorizing the construction of the World War II Memorial, that is, by May 2000; and

Whereas the capital campaign goal of the World War II Memorial project is $100 million, of which approximately $38 million has been received thus far; and

Whereas, before a construction permit will be issued, the final design must be approved and all funds for construction of the World War II Memorial must be on hand; and

Whereas, in consideration of the approaching May 2000 deadline, the honor, courage, and memory of every veteran who served in World War II shall be more appropriately served, and the gratitude of a nation more fully expressed, by expediting the construction process to permit construction of the World War II Memorial to begin immediately; now, therefore, be it

Resolved by the Senate:

That the honor and achievements of all World War II veterans shall be best served by allowing for the construction of the World War II Memorial to begin immediately; and

That Congress undertake any and all appropriate action, legislative or otherwise, to permit the construction process for the World War II Memorial to begin immediately; and

That copies of this resolution, signed by the president of the senate, be forwarded by the senate clerk to the President of the United States, the Speaker of the United States House of Representatives, the President of the United States Senate, and to each member of the New Hampshire congressional delegation.

SB 113, establishing a division of travel and tourism development within the department of resources and economic development. Executive Departments and Administration Committee. Vote 5-2. Ought to Pass, Senator Cohen for the committee.

SB 136-FN, allowing certain state employees to take paid leave to participate in disaster relief service work. Executive Departments and Administration Committee. Vote 7-0. Rereferred to Committee, Senator Larsen for the committee.

SB 180, establishing a committee to study the improvement of employment opportunities offered by the state of New Hampshire for persons with disabilities. Executive Departments and Administration Committee. Vote 7-0. Ought to Pass, Senator Cohen for the committee.

SB 181-FN, relative to the licensure of geologists. Executive Departments and Administration Committee. Vote 7-0. Rereferred to Committee, Senator Roberge for the committee.

SB 107, relative to fees for examination of domestic societies. Insurance Committee. Vote 8-0. Ought to pass with amendment, Senator J. King for the committee.

1999-0420s

01/09

Amend the title of the bill by replacing it with the following:

AN ACT relative to fees for examination of domestic societies and foreign societies.

Amend the bill by replacing all after the enacting clause with the following:

1 Examination of Domestic Societies; Gender Neutral. Amend RSA 418:27 to read as follows:

418:27 Examination of Domestic Societies. The commissioner of insurance, or any person [he] the commissioner may appoint, shall have the power of visitation and examination into the affairs of any domestic society. [He] The commissioner shall cause such an examination to be made at least once in [3] 5 years. [He] The commissioner may employ assistants for the purpose of such examination, and he or she, or any person he or she may appoint, shall have free access to all the books, papers and documents that relate to the business of the society, and may summon and qualify as witness under oath and examine its officers, agents and employees or other persons in relation to the affairs, transactions and condition of the society. The expense of such examination and all valuations, including compensation and actual expense of examiners, shall be paid by the society examined, or whose contracts are valued upon statements furnished by the commissioner of insurance. The compensation of examiners shall in each case be fixed by the commissioner of insurance according to current standard rates. Whenever, after examination, the commissioner is satisfied that any domestic society has failed to comply with any provisions of this chapter, or is exceeding its powers, or is not carrying out its contracts in good faith, or is transacting business fraudulently, or in a way hazardous to its members, creditors, or the public, or whenever any domestic society, after the existence of one year or more, shall have membership of less than 400 (or shall determine to discontinue business), the commissioner may present the facts relating thereto to the attorney general, who shall, if [he] the attorney general deems the circumstances warrant, commence an action in quo warranto in a court of competent jurisdiction, and such court shall thereupon notify the officers of such society of a hearing, and if it shall then appear that such society should be closed, said society shall be enjoined from carrying on any further business, and some person may be appointed receiver of such society, and shall proceed at once to take possession of the books, papers, moneys and other assets of the society, and shall forthwith, under the direction of the court, proceed to close the affairs of the society and to distribute its funds to those entitled thereto. No such proceedings shall be commenced by the attorney general against any such society until after notice has been duly served on the chief executive officers of the society and a reasonable opportunity given to it, on a date to be named in said notice, to show cause why such proceedings should not be commenced.

2 Foreign Societies. Amend RSA 418:29 to read as follows:

418:29 Examination of Foreign Societies. The commissioner of insurance, or any person whom [he] the commissioner may appoint, may examine any foreign society transacting or applying for admission to transact business in this state. The [said] commissioner may employ assistants, and [he] the commissioner, or any person he or she may appoint, shall have free access to all books, papers and documents that relate to the business of the society. [He] The commissioner may, in his or her discretion, accept, in lieu of such examination, the examination of the insurance department of the state, territory, district, province or country where such society is organized. The compensation and actual expenses of the examiners making any such examination, and for all general or special valuations, shall be paid by the society examined, or whose contract obligations have been valued upon statements furnished by the commissioner of insurance[, provided, the fees of the examiners shall not exceed $25 per day for each examiner]. If any such society, or its officers, refuse to submit to such examination, or to comply with the provisions of the section relative thereto, the authority of such society to write new business in the state shall be suspended or license refused until satisfactory evidence is furnished the commissioner relating to the condition and affairs of the society, and during such suspension the society shall not write new business in this state.

3 Effective Date. This act shall take effect 60 days after its passage.

1999-0420s

AMENDED ANALYSIS

This bill changes the requirement for examination of domestic societies to at least once every 5 years.

The bill also deletes the requirement that fees for examination of foreign societies shall not exceed $25 per day for each examiner.

SB 128, replacing the housing assistance fund trust fund with a homeless prevention fund. Public Institutions, Health and Human Services Committee. Vote 4-0. Ought to Pass, Senator Squires for the committee.

Senator Squires moved to recommit.

SB 140, relative to ear piercing. Public Institutions, Health and Human Services Committee. Vote 3-0. Ought to pass with amendment, Senator Squires for the committee.

1999-0453s

03/10

Amend the title of the bill by replacing it with the following:

AN ACT relative to ear and body piercing.

Amend the bill by replacing section 1 with the following:

1 New Chapter; Ear and Body Piercing. Amend RSA by inserting after chapter 141-H the following new chapter:

CHAPTER 141-I

EAR AND BODY PIERCING

141-I:1 Ear and Body Piercing. Persons engaged in the practice of piercing the ear or any other part of the human body shall use disposable single-use needles and instruments for such purpose. Any person violating the provisions of this chapter shall be guilty of a violation. Nothing in this chapter shall be construed to affect persons operating in compliance with New Hampshire code of administrative rules , HE-P 1103.02.

1999-0453s

AMENDED ANALYSIS

This bill requires persons engaged in piercing the ear or any other part of the human body to use disposable single-use needles.

SB 34, requiring at least two crew members on trains. Transportation Committee. Vote 3-1. Inexpedient to Legislate, Senator Gordon for the committee.

SB 35, establishing a study committee to investigate motor vehicle inspection requirements. Transportation Committee. Vote 4-0. Ought to Pass, Senator Trombly for the committee.

SB 42-L, establishing a committee to study safety improvements at the U.S. Route 1 traffic circle in the city of Portsmouth. Transportation Committee. Vote 4-0. Ought to Pass, Senator Pignatelli for the committee.

SB 75, relative to out-of-state boats. Transportation Committee. Vote 4-0. Ought to Pass, Senator Gordon for the committee.

SB 87, relative to the authority of the auxiliary marine patrol. Transportation Committee. Vote 4-0. Inexpedient to Legislate, Senator Trombly for the committee.

SB 155, relative to the naming of certain bridges in the city of Concord. Transportation Committee. Vote 4-0. Ought to Pass, Senator Roberge for the committee.

HB 112, increasing the tobacco tax. Finance Committee. Vote 6-2. Ought to pass with amendment, Senator Squires for the committee.

1999-0475s

08/01

Amend the title of the bill by replacing it with the following:

AN ACT increasing the tobacco tax and dedicating a portion of tobacco tax revenues to tobacco use prevention and cessation programs.

Amend the bill by replacing all after the enacting clause with the following:

1 Cigarette Tax. Amend RSA 78:7 to read as follows:

78:7 Tax Imposed. A tax upon the retail consumer is hereby imposed at the rate of [37] 40 cents for each package containing 20 cigarettes or at a rate proportional to such rate for packages containing more or less than 20 cigarettes, on all tobacco products sold at retail in this state. The payment of the tax shall be evidenced by affixing stamps to the smallest packages containing the tobacco products in which such products usually are sold at retail. The word "package" as used in this section shall not include individual cigarettes. No tax is imposed on any transactions, the taxation of which by this state is prohibited by the Constitution of the United States.

2 New Subdivision; Disposition of Tobacco Tax Revenues; Special Fund. Amend RSA 78 by inserting after section 31 the following new subdivision:

Disposition of Revenues

78:32 Disposition of Revenues. Three million dollars of the gross revenues collected under this chapter shall be deposited at the end of each fiscal year beginning June 30, 2000 in the tobacco use prevention and cessation fund established in RSA 78:33.

78:33 Tobacco Use Prevention and Cessation Fund. There is established within the office of the state treasurer a tobacco use prevention and cessation fund. Money from this fund shall be continually appropriated to the department of health and human services for tobacco use prevention and cessation programs and shall be allocated as follows:

Percentage Amount

I. Tobacco use prevention community programs and grants 25 $750,000

II. Tobacco use prevention school programs and grants 18 $540,000

III. Tobacco use prevention state-wide programs and grants 15 $450,000

IV. Tobacco use cessation programs 15 $450,000

V. Tobacco use prevention and cessation counter marketing 18 $540,000

VI. Evaluation 5 $150,000

VII. Administration and enforcement 4 $120,000

3 New Subparagraph; Special Fund. Amend RSA 6:12, I by inserting after subparagraph (vvv) the following new subparagraph:

(www) Three million dollars of the annual gross revenues of the tobacco tax collected under RSA 78, which shall be credited as provided in RSA 78:32 to the tobacco use prevention and cessation fund established under RSA 78:33.

4 Applicability. This act shall apply to all persons licensed under RSA 78:2. Such persons shall inventory all taxable tobacco products in their possession and file a report of such inventory with the department of revenue administration on a form prescribed by the commissioner within 20 days after the effective date of this act. The tax rate effective April 1, 1999, shall apply to such inventory and the difference, if any, in the amount paid previously on such inventory and the current effective rate of tax shall be paid with the inventory form. The inventory form shall be treated as a tax return for the purpose of computing penalties under RSA 21-J.

5 Effective Date. This act shall take effect April 1, 1999.

1999-0475s

AMENDED ANALYSIS

This bill increases the tobacco tax by 3 cents. The bill dedicates $3,000,000 of annual tobacco tax gross revenues to a tobacco use prevention and cessation fund.

Senators’ Fraser and Johnson are in opposition to the committee amendment on HB 112.

Senator Below offered a floor amendment.

1999-0497s

09/01

Floor Amendment to HB 112-FN-A

Amend the title of the bill by replacing it with the following:

1 Declaration of Need and Purpose.

I. Recognizing the duty imposed by part II, article 83 of the New Hampshire constitution to ensure proper diffusion of knowledge and learning throughout the state, the general court finds that measures heretofore authorized for financing primary and secondary education inadequately comply with the mandate of the constitution. More particularly, the general court finds that reliance upon taxation of property assessed locally on differing bases and at differing rates:

(a) Fails to achieve the goal of a constitutionally adequate education for each of the state’s youth, in that expenditures for every child’s public education depend on the taxable wealth per pupil in the community where the child resides and, because of the great disparity of taxable wealth among the communities, amounts raised to meet the basic expenses of public education vary widely, thereby creating inherent inequality; and

(b) Imposes disproportionate burdens of taxation on persons having low and moderate income in each community and especially on such persons in communities having lesser amounts of taxable wealth per pupil, as in such communities heavier property tax burdens are imposed in order to raise sums sufficient to meet the costs of basic public education, against the spirit and intent of part I, article 12 and part II, articles 5, 6, and 83 of the New Hampshire constitution.

II. The purpose of this act is to more nearly satisfy the requirements of part I, article 12 and part II, articles 5, 6, and 83 of the New Hampshire constitution by establishing a system for:

(a) Financing the basic costs of public primary and secondary education sufficient to provide a constitutionally adequate education on an equal basis throughout the state, thereby redressing the presently existing inequality of educational financing and opportunity;

(b) Financing such basic costs from a source other than the local property tax alone, thereby alleviating the disproportionate burden presently borne by persons of low and moderate income; and

(c) Maintaining local control of public education by distributing adequate education funding grants to the school districts of the state.

III. The general court finds that:

(a) The general good, benefit and welfare of the state is advanced by promoting home ownership and that a total exemption of primary residences (homesteads) from the statewide education property tax is reasonable, especially when resident homeowners will be subject to the education income tax that will become the primary source of revenue to replace the local school property tax;

(b) It is reasonable and just that renters, who do not directly pay property taxes, be allowed a renter’s credit against their education income tax liability that approximates the statewide education property tax paid by the owner of the rental dwelling unit;

(c) A uniform standard exemption of income from the education income tax for all taxpayers and dependents is a just, reasonable and proportionate means to assure that each taxpayer has the ability to earn a minimal subsistence level of income before being subject to the burden of income taxations, and that single heads of households are an appropriate class of people for whom an additional modest exemption from the education income tax is just and reasonable; and

(d) To promote industry, frugality and a positive work ethic, a modest exemption from the education income tax on income earned by dependents is just and reasonable.

2 New Chapters; Statewide Education Property Tax; Education Income Tax. Amend RSA by inserting after chapter 76 the following new chapters:

CHAPTER 76-A

STATEWIDE EDUCATION PROPERTY TAX

76-A:1 Definitions. In this chapter:

I. "Assessing official" means the assessing authority of any town, city, or unincorporated place.

II. "Commissioner" means the commissioner of the department of revenue administration.

III. "Department" means the department of revenue administration.

IV. "Dwelling" means the house or habitation for a natural person or persons consisting of a structure that provides shelter from the elements and contains at minimum a space for preparation and consumption of food and for repose on a daily basis.

V. "Education trust fund" means the education trust fund established in RSA 198:39.

VI. Equalized assessed value" or "equalized assessed valuation" means the sum of the total valuation of each class of property in a municipality reported pursuant to RSA 21-J:34 adjusted by excluding utility property, the value of property subject to tax under RSA 82 and the value of property exempted pursuant to RSA 72:37-b, 72:62, 72:66, and 72:70 and equalized by the commissioner according to the equalization method specified in RSA 21-J:9-a.

VII. "Municipality" means a city, town, or unincorporated place.

IX. "Tax" means the statewide education property tax imposed pursuant to RSA 76-A:2.

X. "Taxable real estate" means property subject to tax under RSA 72 and utility property, except property subject to tax under RSA 82 and homestead property.

XI. "Tax collector" means the appointed or elected collector of taxes for a municipality.

XII. "Taxpayer" means any person subject to tax under RSA 72 and RSA 73 owning taxable real estate.

XIII. "Tax year" means the twelve month period beginning April 1 and ending March 31 of the succeeding calendar year.

XIV. "Utility property owner" means any person, partnership, limited liability company, association, corporation or other entity, their trustees or receivers appointed by any court, owning utility property.

XV. "Utility property" means all real estate, buildings and structures, machinery, dynamos, apparatus, poles, wires, fixtures of all kinds and descriptions, and pipe lines located within New Hampshire employed in the generation, production, supply, distribution, transmission, or transportation of electric power or natural gas, crude petroleum and refined petroleum products or combinations thereof, water, or sewage subject to tax under RSA 72:6, 72:7 and 72:8; provided that no electric power fixtures which would otherwise be taxed under this chapter shall be taxed under this chapter if they are employed solely as an emergency source of electric power. "Utility property" shall not include:

(a) Water and air pollution control facilities exempt from local property taxation under RSA 72:12-a;

(b) Any other property which is not subject to local property taxation.

76-A:2 Statewide Education Property Tax Imposed. A statewide education property tax is imposed on all taxable real estate in the state as follows:

I. On the effective date of this chapter the rate of tax shall be 0.6 percent of equalized assessed valuation for the first tax year.

II. For subsequent tax years, the rate of tax shall be set through legislative action each year on or before June 30, but shall continue at the prior year’s rate if no action is taken by the legislature.

III. The commissioner shall equalize the rate of taxation determined pursuant to paragraphs I or II for each municipality by multiplying such rate by the municipality’s equalization ratio determined according to RSA 21-J:9-a, except that for municipalities which have undergone a total revaluation of taxable property within the prior year the commissioner shall use the actual value of such property as determined by such revaluation.

76-A:3 Commissioner’s Warrant.

I. The commissioner shall annually calculate the portion of tax to be raised by each municipality by multiplying the equalized rate in RSA 76-A:2, IV by the total assessed value of all taxable real estate except utility property in the municipality.

II. The commissioner shall issue a warrant under the commissioner’s hand and official seal for the amount computed in paragraph I plus any amount added pursuant to paragraph III to the selectmen or assessing officials of each municipality at the same time as tax rates are set under RSA 21-J:35 directing them to assess such sum and pay to the municipality for the use of the school district or districts or to the department for deposit in the education trust fund in RSA 198:39 such sums and at such times as may be prescribed for other taxes assessed by such selectmen or assessors of the municipality.

III. In calculating the tax to be assessed pursuant to the warrant, the commissioner may assess a sum not exceeding 5 percent more than the amount of the tax calculated in paragraph I for the purpose of answering any abatements that may be made.

IV. The commissioner shall report the total amounts assessed to each municipality to the governor, speaker of the house of representatives, president of the senate, state treasurer and department of education on or before September 30.

76-A:4 Homestead Exemptions.

I. The homesteads of qualifying taxpayers are exempt from the tax due under this chapter.

II. A qualifying taxpayer is an individual who:

(a) Is subject to the education income tax under RSA 76-B or qualifies for a local property tax exemption under RSA 72:39-a.

(b) On April 1 owns a homestead or interest in a homestead subject to the education property tax; and

(c) Files a claim certifying under the pains and penalties of perjury that such taxpayer qualifies under subparagraph (a) and (b) with the selectmen or assessing officials on or before July 30, 2000 or, in subsequent years, May 1 of the tax year for which claim is made. Claims filed after July 30, 2000 or May 1 of subsequent years shall not be considered timely for the current year, but shall be considered filed for the following tax year.

III. Upon receipt of a claim for a homestead exemption under RSA 76-A:4, the selectmen or assessing officials shall review the claim and shall grant or deny the claim in writing by September 1^st following receipt of the claim. Failure of the selectmen or assessing officials to respond shall constitute acceptance of the claim. Accepted claims shall continue from year to year without necessity for refiling unless there is a change in ownership, or use of the property. Accepted claims may at any time be revoked for any tax year or portion thereof following the occurrence of one or more of the following events:

(a) The claimant fails to file a return as required under RSA 76-B:6 within one year following the close of the tax year for which exemption is claimed; or

(b) The claimant is no longer qualified for local property tax exemption under RSA 72:39-a; or

(c) The claimant is no longer qualified under the definition of homestead in RSA 76-A:1, VII due to a change in ownership or use.

IV. Claims shall be made on forms prescribed by the commissioner and provided to each municipality.

V. The following shall apply to the determination of the amount of property value exempted relative to a homestead which is part of a single tax parcel upon which is located other dwelling units not owned or occupied by the taxpayer or other significant non-homestead property:

(a) If the tax parcel includes property used for business or other nonresidential use, the exempt homestead amount shall include in addition to the actual homestead the lesser of 1,000 square feet of floor area of such non-homestead property or $25,000 of equalized assessed valuation, except that family owned and operated farms which are not owned by a business entity or held in the name of a non-natural person shall be eligible for the full homestead exemption on all property not assessed under RSA 79-A.

(b) If the tax parcel includes other dwellings or dwelling units, the value of the homestead exemption relative to the claimed homestead shall be determined by the assessing official as follows:

(1) Divide the value of the tax parcel by the number of dwelling units; or

(2) If the square footage of each dwelling unit is known, multiply the value of the tax parcel by a fraction consisting of the square footage of the claimed homestead divided by the total square footage of all dwelling units in the parcel; or

(c) In lieu of the methods of determining the amount of homestead exemption in subparagraph (a) or (b), a taxpayer may present competent evidence of a greater proportion of exempt value to the assessing officials. In such instance the taxpayer bears the burden of proving the claimed exemption by the preponderance of the evidence.

VI. If a taxpayer purchases a homestead after April 1 for which no homestead exemption was claimed by the previous owner, the taxpayer may apply to the department for a refund of statewide education property tax previously paid on the homestead, but for which no application was made. The amount of such refund shall be apportioned according to the number of days in the tax year the taxpayer owned and occupied the homestead. Claims by taxpayers purchasing homestead property shall be filed with the inventory of property transfer required to be filed with the municipality pursuant to RSA 74:18. The selectmen or assessing officials shall, within 30 days of filing of the referral claim, accept or deny it and, if accepted, notify the department. The department shall certify the amount of such refund to the state treasurer for payment from the education trust fund created by RSA 198:39.

VII. Manufactured housing as defined in RSA 674:31 qualifying as homestead property and sited on land not owned by the claimant shall be eligible for the homestead exemption based on the value of such manufactured housing without the land.

76-A:5 Time of Assessment and Payment. Except as provided in this chapter with respect to utility property, the tax shall be deemed assessed on April 1 in each year and is payable at the same time or times as the local property tax assessed by the municipality.

76-A:6 Collection. The assessing officials for each municipality shall make a list of all taxes by them assessed against property under their hands and seals to the tax collector, directing the tax collector to collect the statewide education property taxes along with other property taxes. It shall be listed as a separate line on the municipal property tax bill. Upon application by the assessing officials, the commissioner for good cause may extend the time for delivery of the statewide education property tax warrant.

76-A:7 Remedies for Collection. The statewide education property tax may be collected by all of the means and methods provided by law for the collection of property taxes.

76-A:8 Interest and Charges for Nonpayment. Nonpayment of the tax shall incur the same charges and interest as are imposed by law for nonpayment of local property taxes. Such charges and interest shall be payable to the municipality.

76-A:9 Abatement. The tax may be abated in the same manner as provided by law for abatement of local property taxes. Municipalities shall be reimbursed for the amount of such abatements on an annual basis, or at some more frequent interval at the discretion of the commissioner. Such reimbursement shall be payable by the state treasurer from the education trust fund created by RSA 198:39 upon certification of the amount of reimbursement by the commissioner to the treasurer.

76-A:10 Liability of Cities and Towns. Each municipality shall be liable to the state for all taxes lawfully collected in such municipality.

76-A:11 Payment to State. Each municipality shall cause its tax collector to certify such information as the state treasurer shall require, and shall cause its treasurer to pay over to the state treasurer, less any payments due to the municipalities’ school district or districts from the state treasurer under RSA 198:42 and any amounts retained by the municipality under RSA 76-A:12, 25 percent of the tax assessed by the municipality on or before each of the following dates: July 1, October 1, January 1, and April 1.

76-A:12 Computation for Costs. A municipality may retain for its unrestricted use 2 percent of the amount of tax collected by it as compensation for the costs of collecting such taxes and administering homestead claims and assessments. Such amount shall not be included in the amount payable by the municipality to the state treasurer under RSA 76-A:11. In addition municipalities may keep any interest earned on taxes that are collected but not due and remitted to the state treasurer, as additional compensation for the costs of collection.

76-A:13 Extents. The state treasurer may also issue an extent for the amounts of all taxes not remitted by any municipality as provided in this chapter.

76-A:14 Supplementary Bond of Collector. Whenever the commissioner considers it necessary, a tax collector may be required to furnish a further and additional bond beyond that required by other provisions of law, with sureties, in such form and amount as the commissioner approves. The additional premium costs shall be paid by the state.

Utility Property

76-A:15 Utility Property; Persons Liable. The tax imposed by this chapter shall be assessed upon each person with an ownership interest in utility property, in the proportion that such person's ownership interest bears to the entirety of the ownership in the property.

76-A:16 Determination of Utility Property. On or before December 1 of the tax year, the commissioner shall determine the value of utility property for the purposes of this chapter by appraising such property at its full and true value. Notice of such determination shall be given to the taxpayer within 15 days of the commissioner’s determination.

76-A:17 Returns and Declarations.

I. On or before January 15 each tax year, each utility property owner shall file with the commissioner of revenue administration, on a form prescribed by the commissioner, a return based on the valuation for April 1 of the prior year. The return shall be accompanied by the payment of such amount as has not been prepaid in accordance with paragraph III of this section. If the return shows an additional amount to be due, such additional amount is due and payable at the time the return is filed. If such return shows an overpayment of the tax due, a credit against a subsequent payment or payments due, to the extent of the overpayment, shall be allowed.

II. On or before April 15 of each year, each utility property owner liable to pay the tax imposed by this chapter shall file with the department, on a form prescribed by the commissioner, a statement setting forth the amount of such person's ownership interest as of April 1. The statement shall include such additional information as the commissioner shall require and shall be signed by an authorized representative, subject to the pains and penalties of perjury.

III. At the time the statement required by paragraph II is filed, each person liable for the tax shall, in addition, file a declaration of the estimated tax to be assessed as of April 1 in the current taxable period, based on the tax assessed for the preceding taxable year, accompanied by payment of 1/4 of the estimated tax due. Additional payments of 1/4 of the estimated tax shall be made on June 15, September 15 and December 15.

IV. As of June 1 of each year the principal owner of utility property shall file a list of the changes made to the utility property since the prior April 1. This statement shall include such additional information as the commissioner shall require and shall be signed by an authorized representative, subject to the pains and penalties of perjury.

V. Taxes and estimated taxes not paid when due shall be subject to appropriate penalties and interest under RSA 21-J.

76-A:18 Records.

I. Every person liable for tax under this subdivision shall:

(a) Keep such records as may be necessary to determine the amount of such person's liability under this chapter.

(b) Preserve such records for the period of at least 3 years or until any litigation or prosecution under this chapter is finally determined.

(c) Make such records available for inspection by the commissioner or authorized agents, upon demand, at reasonable times during regular business hours.

II. Whoever violates any of the provisions of this section shall be subject to the penalties imposed under RSA 21-J:39.

76-A:19 Utility Property Administration.

I. The commissioner shall collect the taxes, interest, additions to tax and penalties relative to the tax on utility property owners as provided under this subdivision. The commissioner shall determine the expense of administration of this subdivision and shall certify and pay over to the state treasurer for deposit in the education trust fund established by RSA 198:39 the amount of remaining balance of the funds collected under this subdivision after the expenses of administration have been deducted.

II. The commissioner is authorized to contract for the services of utility appraisers as needed for the proper administration of this subdivision. Such contract expenses shall be deemed an expense of administration.

III. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to:

(a) The administration of the tax imposed on utility properties under RSA 76-A:2 and this subdivision;

(b) The valuation of utility property required under RSA 76-A:16; and

(c) The recovery of any tax, interest on tax, or penalties imposed on utility property under this chapter.

IV. The commissioner may institute actions in the name of the state to recover any tax, interest on tax, additions to tax or the penalties imposed on utility property by this chapter.

76-A:21 Disposition of Taxes. All funds received by the state treasurer under the provisions of this chapter shall be deposited in the education trust fund established by RSA 198:39.

76-A:22 Local Property Taxes for Residual Expense of Education. Municipalities are hereby authorized to assess and collect property taxes locally, under general provisions of law, to meet budgeted expenses of education not funded through distributions from the education trust fund under RSA 198:39 or the moneys raised under this chapter.

I. Whenever the selectmen or assessing officials refuse to grant a taxpayer a homestead exemption, or grant an exemption less than the amount claimed by the taxpayer, or the taxpayer is aggrieved by a determination by the assessing official under this chapter, the taxpayer may appeal in writing, on or before March 1 following the date of notice of tax under RSA 72:1-d, to the board of tax and land appeals.

II. When a taxpayer appeals the denial of a claim to the board of tax and land appeals, the board may reverse or affirm, wholly or partly, or may modify the decision brought up for review when there is an error of law or when the board finds the selectmen’s or assessing official’s action to be arbitrary or unreasonable.

CHAPTER 76-B

EDUCATION INCOME TAX

76-B:1 Definitions. In this chapter:

I. "Consumer price index" means the most recent available consumer price index for all urban consumers published by the United States Department of Labor.

II. "Department" means the department of revenue administration.

III. "Education trust fund" means the education trust fund established in RSA 198:39.

IV. "Individual" means a natural person, including any individual who is a partner in a partnership as to such person’s share of the partnership income and any individual who is a sole proprietor as to such person’s income as a sole proprietor.

V. "New Hampshire modified gross income" means New Hampshire modified gross income as determined in RSA 76-B:3.

VI. "New Hampshire taxable income" means New Hampshire taxable income as determined in RSA 76-B:3.

VII. "Nonresident individual" means an individual who receives wages, self-employment, or unearned income for the taxable year from sources in this state, who maintains his or her domicile outside the state.

VIII.(a) "Resident fiduciary" means:

(1) The executor or administrator of the estate of a decedent who at death was domiciled in this state;

(2) The trustee of a trust created by will of a decedent who at death was domiciled in this state; or

(3) The trustee of a trust created by, or consisting of property of, a person domiciled in this state.

(4) The trustee of a trust the property of which includes a business organization as defined in RSA 77-A:1, with business activity in New Hampshire as defined in RSA 77-A:1.

(5) The trustee of a trust that has at least one beneficiary who is a resident individual, where, in the case of an individual, the trustee of the trust is a resident of New Hampshire or, in the case of a corporation or other business entity, has a place of business in New Hampshire.

(b) "Resident fiduciary" shall not include the trustee of any trust which is taxable as a corporation under the United States Internal Revenue Code, and shall not include a trust to the extent it is considered to be a grantor trust pursuant to sections 671-679 of the United States Internal Revenue Code.

IX. "Resident individual" means:

(a) An individual domiciled in the state; or

(b) An individual who maintains a permanent place of abode within the state and spends more than 183 days of the taxable year within the state.

X. "Taxable year" means the calendar or fiscal year or portion thereof which the taxpayer uses for federal income tax purposes under the United States Internal Revenue Code.

XI. "Taxpayer" means any individual or fiduciary subject to the provisions of this chapter.

XII. "Unearned income" means any income which is not wage or self employment income, including but not limited to capital gains, distributions from S corporations, partnerships, limited liability companies or other similar entities, dividends, interests, rents and royalties.

XIII. "United States Internal Revenue Code" means the United States Internal Revenue Code of 1986 as amended, including the United States Department of the Treasury’s regulations. The forms and procedures of the United States Internal Revenue Service may be used by the commissioner of revenue administration in formulating rules for adoption under RSA 541-A. This definition shall be operative unless and until a specific statutory exception to its adoption is provided in this chapter, or until the application of one of its provisions is held to violate the New Hampshire constitution.

76-B:2 Imposition of Tax. A tax is imposed upon every resident and nonresident individual and upon every resident fiduciary at the rate of 4 percent of New Hampshire taxable income as determined in RSA 76-B:3. A 60 percent majority of those present and voting of each house of the general court shall be necessary to increase the tax rate under this section.

76-B:3 New Hampshire Taxable Income.

I. "New Hampshire taxable income" means, for any taxable year:

(a) In the case of a resident or nonresident individual, the individual’s New Hampshire modified gross income, as defined in paragraph II of this section, less the following:

(1) An additional exemption of $11,000 for the taxpayer and an additional exemption of $11,000 for the taxpayer's spouse if a joint return is made, provided that the taxpayer or spouse is not claimed as a dependent on another taxpayer’s federal income tax return or New Hampshire income tax return; and

(2) An additional exemption of $3,000 for each dependent to which the taxpayer is entitled for federal tax purposes under the United States Internal Revenue Code, provided that the dependent is not claimed as a dependent on another person’s federal income tax return or New Hampshire income tax return. A person who is claimed as a dependant under this subparagraph and who has earned income from wages, self employment income, or farm income which is taxable under this chapter, shall be entitled to an exemption of $3,000 of such earned income on that person’s New Hampshire income tax return; and

(3) An additional exemption of $3,000 for a taxpayer entitled to a head of household status for federal tax purposes under the United States Internal Revenue Code.

(b)(1) In the case of a resident fiduciary, the amount shown as total taxable income on the fiduciary's United States fiduciary income tax return:

(A) Increased by:

(i) Any interest or dividend income on obligations or securities of another state of the United States; and

(ii) Any interest or dividend income on obligations or securities of any authority, commission or instrumentality of the United States to the extent exempted from the federal income tax; and

(B) Decreased by interest on, and dividends on securities attributable to the interest on, the direct obligations of the United States government.

(2) For a resident fiduciary with at least one beneficiary that is not either a resident individual or another resident fiduciary, the amount of income derived by application of subparagraph (1) shall be multiplied by a fraction, the numerator of which is income properly accumulated for the benefit of resident individuals or resident fiduciaries and the denominator of which is all income property accumulated.

(c) The exemptions allowed under this paragraph shall be in place for the first year of the tax only. The commissioner of revenue administration shall increase the exemption allowed in each succeeding year by an amount which equals the percentage increase in the consumer price index for a prior annual period established by rule by the commissioner, and rounded to the nearest $10.

II. "New Hampshire modified gross income" means, for any taxable year, the amount of the taxpayer’s adjusted gross income for federal income tax purposes under the United States Internal Revenue Code:

(a) Decreased by:

(1) Interest on, and dividends on securities attributable to interest on, the direct obligations of the United States government; and

(2) The amount of income taxable under this chapter which is also taxed as business profits under RSA 77-A.

(b) Increased by:

(1) Any interest or dividend income on obligations or securities of any authority, commission or instrumentality of the United States to the extent exempted from the federal income tax; and

(2) Any interest or dividend income on obligations or securities of another state of the United States.

76-B:4 Tax; When Due. Subject to the provisions of this chapter concerning the withholding of tax and estimated tax declarations, the tax imposed by this chapter shall be deemed to be assessed and due and payable on the fifteenth day of the fourth month following the close of the taxpayer's taxable year.

76-B:5 Credits. The following credits are allowed against the tax due under this chapter:

I. Taxes withheld pursuant to the provisions of this chapter.

II. Estimated tax payments made pursuant to this chapter.

III. A renter’s credit of $360 on a dwelling unit subject to RSA 76-A rented by the taxpayer as his or her primary residence for the entire year prorated for each full month of residence or alternatively, a renter’s credit which is equal to the product of the local assessed value of the rented dwelling unit times the municipality’s equalization ratio determined according to RSA 21-J:9-a times the rate of taxation in RSA 76-A:2 for the concurrent tax year, provided the taxpayer presents competent evidence of such value of the dwelling unit. Taxpayers claiming the alternative renter’s credit shall bear the burden of proving the claimed value of the rented dwelling unit by the preponderance of the evidence. Such alternative credit claims shall be on forms prescribed by the commissioner. Taxpayers who reside in residential communities, group homes, nursing homes, manufactured housing or mobile home parks, or other facilities which are neither conventional homeowner or tenant situations may be allowed to claim a renter’s credit pursuant to rules adopted by the commissioner. Persons who have claimed a homestead exemption pursuant to RSA 76-A:4 may claim a renter’s credit during the same year only if the exempt homestead is sold during the tax year, in which case the renter’s credit may be claimed for the period rent is paid after the date of sale of the exempt homestead. The renter’s credit shall not exceed the tax due under this chapter.

IV. In the case of a resident individual, a credit calculated by:

(a) Calculating the wages, self-employment income and unearned income of the individual earned or derived from sources in another state and subject to income tax or a tax measured by income in that state;

(b) Reducing the amount calculated in subparagraph (a) by the portion of the taxpayer’s claimed exemptions which bears the same relationship to the taxpayer’s total claimed exemptions, as the amount calculated in subparagraph (a) bears to the taxpayer’s New Hampshire modified gross income; and

(c) Multiplying the amount calculated in subparagraph (a), as reduced in subparagraph (b), by the rate of tax provided in RSA 76-B:2.

V. In the case of a nonresident individual, a credit calculated by:

(a) Reducing the taxpayer’s New Hampshire modified gross income by the amount of wages and self-employment income earned by the taxpayer in New Hampshire and the amount of unearned income from New Hampshire sources;

(b) Reducing the amount calculated in subparagraph (a) by the portion of the taxpayer’s claimed exemptions which bears the same relationship to the taxpayer’s total claimed exemptions, as the amount calculated in subparagraph (a) bears to the taxpayer’s New Hampshire modified gross income; and

(c) Multiplying the amount calculated in subparagraph (a), as reduced in subparagraph (b), by the rate of tax provided in RSA 76-B:2.

Returns

76-B:6 Returns.

I. Every resident individual and nonresident individual having New Hampshire modified gross income greater than the exemption amounts provided in RSA 76-B:3, I and every resident fiduciary shall make a return to the department of revenue administration under such rules and in such form or manner as the commissioner may prescribe, on or before the due date of the tax as provided in RSA 76-B:4.

II. A husband and wife who are both residents or who both earn wages or self employment income from sources within New Hampshire shall file a joint return for any taxable year for which such a joint return is filed for United States income tax purposes.

III. Whenever any return shows that overpayment allowable to the taxpayer exceed the amount of tax due, the department shall certify the amount of overpayment to the state treasurer for refund from the education trust fund created by RSA 198:39 or shall allow the taxpayer a credit against taxes due for a subsequent year, to the extent of the overpayment, at the taxpayer's option.

76-B:7 Information Returns. Each individual, partnership, limited liability partnership corporation, limited liability corporation, proprietorship, joint stock company, association, insurance company, business trust, real estate trust, or other form of organization, organized for gain or profit, being a resident or having a place of business in this state or being a nonresident having income derived from sources subject to tax under this chapter, in whatever capacity acting, including lessors or mortgagors of personal property, fiduciaries, employers and all officers and employees of the state or of any political subdivision of the state, having the control, receipt, custody, disposal or payment of salaries, wages, rentals or other compensation or income subject to the provisions of this chapter paid or payable during any year to any taxpayer subject to a tax under this chapter shall on such date or dates as the department shall from time to time designate, make complete return thereof to the department, in such form as the department may prescribe.

Withholding of Tax

76-B:8 Who Must Withhold. Every employer as defined by section 3401(d) of the United States Internal Revenue Code of 1986, as amended, employing any person within this state shall deduct and withhold upon wages paid to said employee, a tax equal to 4 percent of such wages less claimed exemptions, subject, however, to the provisions of RSA 76-B:11.

79-B:9 Time for Payment of Withheld Taxes and Filing Withheld Taxes Returns.

I. Every employer required to deduct and withhold any tax under RSA 76-B:8 shall make a quarterly return thereof to the department on or before the 15^th of the first calendar month following the calendar quarter for which the return is made. However, a return may be filed on or before the last day of the first calendar month following such quarter if timely deposits have been made in full payment of such taxes due for the quarter.

II. Every employer shall pay over to the department, or to a depository designated by the department, the taxes so required to be deducted and withheld at the same time that such employer is required, under federal income tax law and regulations, to pay over federal taxes that are required to be deducted and withheld from wages to employees.

III. The department may, if such action is necessary in any emergency where collection of the tax may be in jeopardy, require such employer to make such return and pay such tax at any time, or from time to time.

76-B:10 Employer's Liability.

I. Each employer required to deduct and withhold tax under this chapter shall be liable for such tax. In the event an employer fails to withhold and pay over to the department any amount required to be withheld under RSA 76-B:8, the department shall assess such amount against the employer.

II. The amount of tax required to be deducted and withheld and paid over to the department under this chapter, when so deducted and withheld, shall be held to be a special fund in trust for the state. No employee or other person shall have any right of action against the employer in respect to any moneys deducted and withheld from wages and paid over to the department in compliance or in intended compliance with this chapter.

76-B:11 Use of Withholding Tables. At the election of the employer, the employer may deduct and withhold a tax determined on the basis of tables to be prepared and furnished by the department, which tax shall be substantially equivalent to the tax provided in RSA 76-B:8 and which shall be in lieu of the tax required in such section.

Estimated Tax Declarations

76-B:12 Filing of Declarations.

I. On the fifteenth day of the fourth month of the current taxable year every resident individual, nonresident individual, and resident fiduciary, except as provided in paragraph II, shall furnish the department with an estimate of such portion of such person’s New Hampshire taxable income for the current taxable year as will not be subject to the withholding provisions of this chapter.

II. The provisions of paragraph I are not applicable to resident individuals and nonresident individuals who reasonably anticipate receiving less than $11,000 of New Hampshire taxable income which will not be subject to withholding during the current taxable year, or to taxpayers receiving their income from farming as defined by the United State Internal Revenue Code of 1986, as amended. The provisions of paragraph I are not applicable to resident fiduciaries who reasonably anticipate having a tax obligation under this chapter of less than $440.

76-B:13 Payment of Estimated Tax. Each taxpayer required to file an estimated tax declaration shall include with the declaration of estimated income, payment of not less than 25 percent of the tax due thereon. Thereafter, on the fifteenth day of the sixth and ninth months of the taxable year, the taxpayer shall pay not less than 25 percent of the tax due upon said estimated income or any revised estimate thereof. The fourth installment of estimated tax shall be paid on the fifteenth day of the first month following the close of the taxable year for which the estimate was made.

Miscellaneous Provisions

76-B:14 Extension of Time for Returns. For good cause, the department may extend the time within which a taxpayer is required to file a return or declaration and if such return or declaration is filed during the period of extension no penalty or late payment charge may be imposed for failure to file the return at the time required by this chapter, but the taxpayer shall be liable for interest and late payment charges as prescribed in RSA 21-J:28 and RSA 21-J:33. Failure to file the return during the period of the extension shall void the extension.

76-B:15 Administration.

I. This chapter shall be administered and enforced by the commissioner of revenue administration. The commissioner shall adopt rules, under RSA 541-A, necessary to insure the proper administration of this chapter which shall be consistent with the provisions of RSA 21-J:13.

II. The commissioner shall appoint such additional technical, clerical, and other personnel as the commissioner shall deem necessary to carry out the provisions of this chapter.

III. The department of revenue administration shall collect the taxes, interest, and penalties imposed under this chapter and RSA 21-J and shall pay them to the state treasurer less the administrative and enforcement costs of this chapter. The state treasurer shall deposit the remaining amount in the education trust fund established in RSA 198:39.

IV. The commissioner may institute actions in the name of the state to recover any tax, interest on tax, or the penalties imposed by this chapter and RSA 21-J, as part of the commissioner’s authority to administer this chapter and to administer and enforce the tax laws of this state generally under RSA 21-J.

V. In the collection of taxes imposed by this chapter, the department may use all of the powers granted to tax collectors under RSA 80 for the collection of taxes, and it has all of the duties imposed upon the tax collectors by RSA 80 including the optional tax sale procedure under RSA 80:58-86. The following shall also apply:

(a) 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.

(b) If the state purchases the land, the state treasurer shall certify the purchase to the governor and the governor shall draw a warrant for the purchase price out of any money in the treasury not otherwise appropriated.

VI. The commissioner shall have the authority to subpoena witnesses, records, and documents, as needed, and to administer oaths to those testifying at hearings. The department and the taxpayer may take the depositions of witnesses residing within and without the state pertaining to a matter under this chapter, in the same way as depositions are taken in civil actions in the superior court.

76-B:16 Fees. Fees of witnesses shall be the same as those allowed to witnesses in the superior court. In the case of witnesses summoned by the commissioner, it shall be considered as an expense of administration of this chapter.

76-B:17 Notice. Any notice required by this chapter to be given by the department to a taxpayer shall be made by mail to the last known address of the taxpayer and in the case of hearings shall be given at least 10 days before the date thereof.

76-B:18 Preference. The taxes and interest imposed by this chapter have preference in any distribution of the assets of the taxpayer, whether in insolvency or otherwise.

76-B:19 Dissolutions, Withdrawals, and Statements of Good Standing.

I.(a) No employer organized under any law of this state may transfer property to its shareholders pursuant to RSA 293-A:14.05(a) or to its members sand managers pursuant to RSA 304-C:58 until all taxes required to be withheld by the employer under this chapter, and any interest and penalties that related thereto, have been fully paid and a certificate of dissolution shall have been obtained from the commissioner of revenue administration that no returns, tax required to be withheld, tax interest, or penalties for taxes administered by the department are due and unpaid.

(b) In order to transfer property to its shareholders pursuant to RSA 293-A:14.05(a) or its members or managers pursuant to RSA 304-C:58, an employer shall submit a written request containing the complete corporate or limited liability company name and identification number and accompanied by a non-refundable fee of $30 to the commissioner of revenue administration. This fee shall be deposited into the general fund. If, after reviewing the employer’s records, the commissioner determines that no returns, tax required to be withheld, interest, or penalties for taxes administered by the department are due and unpaid, the commissioner shall prepare a certificate in accordance with subparagraph (a).

II. In order to obtain a statement for withdrawal, in accordance with RSA 293-A:15.20(b)(6) or RSA 304-C:68, an employer shall submit a written request containing the complete employer name and identification number and accompanied by a non-refundable fee of $30 to the commissioner of revenue administration. This fee shall be deposited into the general fund. If, after reviewing the employer’s records, the commissioner determines that no returns, tax required to be withheld, interest, or penalties for taxes administered by the department are due and unpaid, the commissioner shall prepare a statement for withdrawal for the purposes required under RSA 293-A:15.20(b)(6) or RSA 304-C:68.

III. In order to obtain a statement that it is in good standing with the department of revenue administration, an employer shall submit a written request containing the complete employer name and identification number and accompanied by a non-refundable fee of $30 to the commissioner of revenue administration. This fee shall be deposited into the general fund. If, after reviewing the employer’s records, the commissioner determines that no returns, tax required to be withheld, interest, or penalties for taxes administered by the department are due and unpaid, the commissioner shall prepare a statement of good standing.

76-B:20 Liens for Tax.

I. If any employer required to deduct and withhold a tax under this chapter neglects or refuses to pay the same after demand, the unpaid amount, including any late payment charge and interest together with any costs that may accrue in addition thereto, shall be a lien in favor of the state upon all property and rights to property, whether real or personal, belonging to such employer. Such liens shall arise at the time assessment and demand is made by the department and shall continue until the liability for the full amount of the lien is satisfied or becomes unenforceable. Such lien against personal property shall be valid as against any subsequent mortgagee, pledgee, purchaser or judgment creditor when notice of such lien and the sum due has been placed on record by the department with the secretary of state and in the office of the town clerk where the taxpayer resides. Such lien against real property shall be valid as against any subsequent mortgagee, pledgee, purchaser or judgement creditor when notice of such lien and the sum due has been placed on record by the department with the register of deeds for the county in which the property subject to the lien is situated. In the case of any prior mortgage on real or personal property so written as to secure a present debt plus future advances by the mortgagee to the mortgagor, the lien herein provided, when notice thereof has been properly recorded, shall be subject to such prior mortgage unless the department also notifies the mortgagee in writing of the recording of such lien, in which case any indebtedness thereafter created from mortgagor to mortgagee shall be junior to the lien herein provided for.

II. The lien created by paragraph I shall be released upon satisfaction of the amount of the lien or upon a finding by the commissioner that the lien has become unenforceable, or if there is furnished to the department a bond with surety approved by the department in a penal sum sufficient to equal the amount of the lien, said bond to be conditioned upon the payment of the amount of the lien upon a final determination or adjudication of the employer's liability therefor.

III. The lien created by paragraph I may be foreclosed in the case of real estate agreeably with the provisions of law relating to foreclosure of mortgages on real estate, and in the case of personal property agreeably with the provisions of law relating to the foreclosure of security interests in personal property.

IV. To secure payment of the taxes, fees, charges and interest imposed by this chapter and RSA 21-J, the department may avail itself of any other provision of law relating to liens for taxes.

76-B:21 Additional Returns. When the commissioner has reason to believe that a taxpayer has failed to file a return or to include any part of New Hampshire modified gross income in a filed return, the commissioner may require the taxpayer to file a return or a supplementary return showing such additional information as the commissioner prescribes. Upon the receipt of the supplementary return, or if none is received, within the time set by the commissioner, the commissioner may find and assess the amount due upon the information that is available. The making of such additional return does not relieve the taxpayer of any penalty for failure to make a correct original return or relieve the taxpayer from liability for interest imposed under RSA 21-J:28 or any other additional charges imposed by the commissioner. This section shall not be construed to modify or extend the statute of limitations provided in RSA 21-J:29.

76-B:22 Corrections. Each taxpayer shall report to the commissioner of any change in the amount of the taxpayer’s New Hampshire modified gross income as finally determined by the United States Internal Revenue Service with respect to any previous year for which the taxpayer has made a return under this chapter. Such a report shall be made not later than 6 months after the taxpayer has received notice that such change has finally been determined. Notwithstanding any other provision of law, a taxpayer reporting a correction pursuant to this section shall be given notice by the department of any adjustment to the tax due with respect to such correction within 6 months of the filing of the report.

76-B:23 Taxpayer Records. Every taxpayer shall:

I. Keep such records as may be necessary to determine the amount of the taxpayer’s liability under this chapter;

II. Preserve such records for the period of 3 years or until any litigation or prosecution hereunder is finally determined;

III. Make such records available for inspection by the commissioner or authorized agents, upon demand, at reasonable times. Whoever violates the provisions of this section shall be subject to the penalties imposed under RSA 21-J:39.

76-B:24 Severability. If any provision or provisions of this chapter, is or are declared unconstitutional or inoperative by a final judgment, order or decree of the supreme court of the United States or of the supreme court of New Hampshire, the remaining provisions of said chapter shall not be affected thereby.

3 Cigarette Tax. Amend RSA 78:7 to read as follows:

78:7 Tax Imposed. A tax upon the retail consumer is hereby imposed at the rate of [37] 40 cents for each package containing 20 cigarettes or at a rate proportional to such rate for packages containing more or less than 20 cigarettes, on all tobacco products sold at retail in this state. The payment of the tax shall be evidenced by affixing stamps to the smallest packages containing the tobacco products in which such products usually are sold at retail. The word "package" as used in this section shall not include individual cigarettes. No tax is imposed on any transactions, the taxation of which by this state is prohibited by the Constitution of the United States.

4 New Subdivision; Disposition of Tobacco Tax Revenues; Special Fund. Amend RSA 78 by inserting after section 31 the following new subdivision:

Disposition of Revenues

78:33 Tobacco Use Prevention and Cessation Fund. There is established within the office of the state treasurer a tobacco use prevention and cessation fund. Money from this fund shall be continually appropriated to the department of health and human services for tobacco use prevention and cessation programs and shall be allocated as follows:

Percentage Amount

I. Tobacco use prevention community programs and grants 25 $750,000

II. Tobacco use prevention school programs and grants 18 $540,000

III. Tobacco use prevention state-wide programs and grants 15 $450,000

IV. Tobacco use cessation programs 15 $450,000

V. Tobacco use prevention and cessation counter marketing 18 $540,000

VI. Evaluation 5 $150,000

VII. Administration and enforcement 4 $120,000

5 New Subparagraph; Special Fund. Amend RSA 6:12, I by inserting after subparagraph (vvv) the following new subparagraph:

(www) Three million dollars of the annual gross revenues of the tobacco tax collected under RSA 78, which shall be credited as provided in RSA 78:32 to the tobacco use prevention and cessation fund established under RSA 78:33.

7 New Subdivisions; State Aid for Educational Adequacy; Education Trust Fund; Excess Education Property Tax Payment; Commission. Amend RSA 198 by inserting after section 37 the following new subdivisions:

State Aid for Educational Adequacy; Education Trust Fund

198:38 Definitions. In this subdivision:

I. "Municipality" means a city, town, or unincorporated place.

II. "School district" means school district as defined in RSA 194:1 or RSA 195:1.

III. "Elementary school" means a school with any of the grades kindergarten through 8.

IV. "High school" means a school with any of the grades 9 through 12.

V. "Base expenditure per pupil" means the amounts calculated in accordance with RSA 198:39, II.

VI. "Average base cost per pupil of an adequate education" means the amount as calculated in accordance with RSA 198:39, III.

VII. "Weighted pupils" means resident pupils who have been assigned to one or more of the following classifications:

(a) An elementary pupil, which shall include kindergarten pupils, 1.0.

(b) A high school pupil, 1.2.

(c) An elementary pupil who is eligible to receive a free or reduced-priced meal shall receive an additional weight of .14.

VIII. "Educationally disabled child" means an educationally disabled child as defined in RSA 186-C:2, I.

IX. "Consumer price index" means the consumer price index for all items for urban consumers for the United States published by the United States Department of Labor.

X. "Special education costs" means the cost of special education and educationally related services provided to educationally disabled children reported by school districts on the MS-25 form less any federal IDEA funds, state special education catastrophic aid, and special education medicaid reimbursement received by the districts.

XI. "Average daily membership in attendance" means average daily membership in attendance as defined in RSA 189:1-d, III.

XII. "Average daily membership in residence" and "resident pupils" mean the average daily membership in residence as defined in RSA 189:1-d, IV.

XIII. "Transportation costs" means the costs of transporting pupils to and from school and other school activities reported by school districts on the MS-25 form.

198:39 Education Trust Fund Created.

I. The treasurer shall establish an education trust fund in the treasury. Moneys in such fund shall not be used for any purpose other than to distribute adequate education grants to municipalities’ school districts pursuant to RSA 198:42, make catastrophic aid payments under RSA 186-C:18, III(d), reimburse municipalities for costs of collection and administration under RSA 76-A, and make taxpayer refunds under RSA 76-A:4 and RSA 76-B:6, III, and for such other educational appropriations, as the legislature may from time to time designate. The state treasurer shall deposit into this fund immediately upon receipt:

(a) The full amount of the statewide education property tax payments from municipalities pursuant to RSA 76-A:11.

(b) The full amount of the education income tax payments from the department of revenue administration pursuant to RSA 76-B:15.

(c) All moneys due the fund in accordance with RSA 284:21-j.

(d) All moneys in the local education betterment fund established in 1998, 389:16.

(e) Any other moneys appropriated from the general fund.

II. The education trust fund shall be nonlapsing. The state treasurer shall invest that part of the fund which is not needed for immediate distribution in short-term interest-bearing investments. The income from these investments shall be returned to the fund.

198:40 Methodology for Calculating the Cost of an Adequate Education.

I. For the biennium ending June 30, 2001, the department of education shall use financial and student membership data reported to it by school districts for the 1996-97 school year and statewide education improvement and assessment scores for 1997 in making the calculations required by this subdivision. For each school district the number of elementary pupils eligible to receive a free or reduced-priced meal shall be based on the district percentage of such eligible pupils reported to the department of education on October 1, 1997.

(a) For fiscal year 2000, the department of education shall adjust the average base cost per pupil of an adequate education, special education costs, and transportation costs by the change in the consumer price index between January 1997 and January 1998 and the average daily membership in residence by 2.2 percent.

(b) For fiscal year 2001, the department of education shall adjust the average base cost per pupil of an adequate education, special education costs, and transportation costs for fiscal year 2000 by the change in the consumer price index between January 1998 and January 1999 and the average daily membership in residence by 2.2 percent.

(c) If the general court makes no change in the method of calculating the cost of an adequate education for subsequent fiscal years, the average base cost per pupil for the previous fiscal year shall be adjusted by the change in the consumer price index between the January immediately preceding the beginning of the fiscal year of distribution and the second preceding January. In making the calculations required by this subdivision in subsequent fiscal years, the department of education shall use the average daily membership in residence, special education costs, and transportation costs for the second preceding school year and the district percentage of pupils eligible to receive a free or reduced-priced meal reported to the department of education on October 1 of the second preceding calendar year.

II. The department of education shall calculate the base expenditure per pupil for each school district that operates an elementary school by subtracting from the total expenditures at the elementary school level, tuition to other school districts or approved educational programs, capital costs and debt service on such costs, special education costs, food service costs, transportation costs, adult and continuing education, summer school, and federal revenues not otherwise deducted. For each school district, this amount shall be divided by the average daily membership in attendance at the elementary school level to obtain the base expenditure per pupil.

III. The cost of an adequate education shall be calculated as follows:

(a) The department of education shall identify those school districts where an average of 40 to 100 percent of the elementary pupils enrolled in the grades tested on the day testing began achieved a scaled score equivalent to performance at the basic level or above in all areas tested in the statewide education improvement and assessment program administered pursuant to RSA 193-C.

(b) From the school districts identified in subparagraph III(a) of this section, the department of education shall then identify those school districts that have the lowest base expenditure per pupil as calculated pursuant to paragraph II and which represent, as nearly as possible, 50 percent of the average daily membership in attendance at the elementary level of the school districts identified in subparagraph III(a) of this section.

(c) The department of education shall calculate the average base cost per pupil of an adequate education by multiplying the base expenditure per pupil of each school district identified in subparagraph III(b) of this section by the average daily membership in attendance at each of the selected school districts, and then adding the results across all districts selected. This sum shall then be divided by the total average daily membership in attendance at the elementary school level of all of the selected school districts.

IV. The weighted average daily membership in residence for each district shall be calculated by combining the district’s elementary average daily membership in residence with its weighted high school average daily membership in residence and the district’s additional average daily membership in residence resulting from elementary pupils eligible to receive a free or reduced-priced meal. The weighted average daily membership in residence of pupils statewide shall be calculated by combining the weighted average daily membership in residence of each school district in the state.

V. For each fiscal year, the statewide cost of an adequate public education for all pupils shall be calculated by multiplying the average base cost per pupil of an adequate education by the weighted average daily membership in residence of pupils statewide and then adding 99.5 percent of total special education costs statewide plus 70 percent of total district transportation costs statewide.

198:41 Determination of Adequate Education Grants.

I. Except for municipalities where all school districts therein provide education to all of their pupils by paying tuition to other institutions, the department of revenue administration shall determine the amount of each adequate education grant for each municipality as follows:

(a) Multiply the average base cost per pupil of an adequate education by the weighted average daily membership in residence for the municipality;

(b) Add to the product of subparagraph (a), 70 percent of the municipality’s apportioned transportation cost;

(c) Add to the sum of subparagraph (b), 99.5 percent of the municipality’s apportioned special education cost;

(d) Subtract from the sum of subparagraph (c) the amount of the education property tax warrant to be issued by the commissioner of revenue administration for such municipality reported pursuant to RSA 76-A:3, IV for the next tax year.

II. For municipalities where all school districts therein provide education to all of their pupils by paying tuition to other institutions, the department of revenue administration shall determine the amount of the adequate education grant for each municipality as the lesser of the following 2 calculations:

(a) The amount calculated in accordance with paragraph 1 of this section; or

(b) The total amount paid for items of current education expense as determined by the department of education minus the amount of the education property tax warrant to be issued by the commissioner of revenue administration for such municipality reported pursuant to RSA 76-A:3, IV for the next tax year.

III. The department of education shall determine the amount of each adequate education grant for each municipality by October 1 of each year for the next fiscal year.

198:42 Distribution Schedule of Adequate Education Grant.

I. Beginning with the fiscal year ending June 30, 2001 and for each fiscal year thereafter, the adequate education grant determined in RSA 198:41 shall be distributed to each municipality’s school district or school districts from the education trust fund as follows:

(a) Payment of 1/6 of the grant on or before August 1; and

(b) Payment of 1/12 of the grant on or before the first of each other month except June.

II. The general court is constitutionally obligated to fund the cost of an adequate education, and there are hereby appropriated the funds necessary to make the payments required under RSA 198:41. The governor is authorized to draw a warrant for such sums out of any money in the treasury not otherwise appropriated.

III. The department of revenue administration shall certify the amount of each grant to the state treasurer and direct the payment thereof to the school district or districts. When a payment of a grant is made to a school district, the municipality on whose behalf the payment is made, shall receive notification from the state treasurer of the amount of the payment made to its school district or districts.

198:43 Additional Education Expenditures. Nothing in this subdivision shall prevent the assessment and collection of property taxes locally, under general provisions of law, to meet budgeted expenses of education not funded through distributions from the education trust fund under RSA 198:42.

198:44 Use of Funds for Education Purposes.

I. Annually, each school district shall appropriate an amount that equals or exceeds the amount necessary to fund an adequate education for the pupils in that district. Notwithstanding any other provision of law, in the event a school district fails to appropriate at least the required amount, that amount shall be assessed and collected by the municipality, appropriated to the school district, and expended for educational purposes in accordance with paragraph IV without a vote of the school district.

II. On or before June 30 of each year, the individual with fiscal responsibility in each municipality shall submit a statement to the commissioner of revenue administration that the funds collected by the municipality pursuant to RSA 76:8 have been paid over to the school district or districts to be expended for educational purposes in accordance with paragraph IV. The statement shall include the following: "I certify, under the pains and penalties of perjury, that all of the information contained in this document is true, accurate, and complete."

III. If a municipality uses any part of the funds collected pursuant to RSA 76:8 for non-educational purposes, the municipality shall pay to the school district an amount equal to the portion of funds used for such non-educational purposes.

IV. The funds collected by municipalities pursuant to RSA 76:8 and the funds received from the state pursuant to RSA 198:42 shall be appropriated by a school district only for current education expenses or transfers to reserves or trusts funds and shall not be used for any other purpose. When setting any local property tax rates pursuant to RSA 21-J:35, the commissioner shall treat any adequate education funding received or to be received by a school district during each fiscal year, whether pursuant to RSA 76-A:3 or RSA 198:42, as revenue to the district to fund officially approved appropriations certified under RSA 21-J:34, II and RSA 198:4-a.

V. On or before June 30 of each year, the individual with fiscal responsibility in each school district shall submit a statement to the commissioner of revenue administration that an amount of money that equals the amount necessary to fund an adequate education for the pupils in that district was used in accordance with paragraph IV. The statement shall include the following: "I certify, under the pains and penalties of perjury, that all of the information contained in this document is true, accurate, and complete."

198:45 Duties of the Department of Education and the Board of Education.

I. The department of education shall, on or before September 30 of each year, collect from the school districts final data concerning all aspects of student attendance for the school year ending June 30 of that year necessary to establish the average daily membership, average daily membership in residence, and weighted average daily membership in residence, including the municipality of residence for each pupil for that year. The department of education shall submit a report by December 31 to the speaker of the house of representatives and the senate president to be used for purposes of determination by the legislature of the appropriation to the education trust fund. A copy of such report shall, at the same time, be given to the department of revenue administration.

II. The board of education shall adopt rules pursuant to RSA 541-A necessary to the proper administration of this subdivision.

Adequate Education and Education

Financing Reform Commission

198:46 Adequate Education and Education Financing Reform Commission Established; Membership.

I. There is hereby established an adequate education and education financing reform commission which shall be composed of 22 members as follows:

(a) Three house members, including one member of the education committee, one member of the finance committee, and one member of the minority party, appointed by the speaker of the house.

(b) Three senators, including one member of the education committee, one member of the finance committee, and one member of the minority party, appointed by the senate president.

(c) Four members appointed by the governor, one of whom shall be an elementary or secondary special education teacher, one of whom shall be a primary teacher who does not teach special education, and one of whom shall be a member of the business community.

(d) The commissioner of the department of education, or designee.

(e) The chancellor of the university system of New Hampshire or designee.

(f) The commissioner of the regional community-technical college system.

(g) One member from the state board of education, appointed by the chairperson of the state board of education.

(h) One member from a special education advocacy organization, appointed by such organization; and

(i) Seven members who shall be agreed to and jointly appointed by the governor, the president of the senate, and the speaker of the house consisting of the following:

(1) One local school board member, recommended by the New Hampshire School Boards Association.

(2) One school administrator, recommended by the New Hampshire School Administrators Association.

(3) One special education administrator at the elementary or secondary school level, recommended by the New Hampshire Association of Special Education Administrators.

(4) Two parents of school-age children, one of whom shall be the parent of a child with an educational disability.

(5) One member from the business community, who shall be associated with the School to Work Initiative.

(6) One school business official, recommended by the New Hampshire Association of School Business Officials.

II. The commission shall elect a chairperson from among its membership and shall form subcommittees necessary to perform its duties. The chairperson shall determine the frequency of meetings at its first meeting.

III. The members of the commission shall serve without compensation, provided that legislative members of the commission shall receive mileage at the legislative rate while attending to the duties of the commission, and provided that the parent members of the commission shall be reimbursed for travel expenses associated with their duties on the commission.

IV. In order to ensure that all students are provided an adequate education, the duties of the commission shall be as follows:

(a) Determine and recommend the costs of an adequate education for all students in New Hampshire by determining and calculating adjustments for individual school districts based on yearly inflation, cost of living variances, diseconomies of scale, transportation variability, demographics, including for school districts with a disproportionate number of students who are economically disadvantaged or have educational disabilities, and such other factors as deemed relevant.

(b) Determine and recommend the amount of state aid, including building aid, to be distributed to cities and towns based upon the cost of an adequate education as set forth in subparagraph (a) and the method for distributing the state aid.

(c) Recommend changes in policy and procedure in the areas of educational improvement and accountability.

VI. The commission shall report its findings and recommendations no later than December 1, 2000. The report shall include, for each recommendation, proposed implementation schedules with timelines, specific steps, agencies and persons responsible, and resources needed. Where feasible, all plans, measures and initiatives shall be proposed as legislation or regulation so that they will have the force of law. All recommendations and plans shall be designed to be fully implemented no later than September 1, 2004.

VII. The department of justice, department of revenue administration, department of education, and department of health and human services shall provide the commission with assistance.

(d) For each fiscal year beginning with the fiscal year ending June 30, 2000, 0.5 percent of the total statewide special education costs as defined in RSA 198:38, IX shall be appropriated from the education trust fund established in RSA 198:39 to the department of education to assist those school districts which, under rules adopted by the state board of education, qualify for emergency assistance in meeting special education catastrophic costs pursuant to this section.

(e) The general court is constitutionally obligated to fund the cost of an adequate education, and there are hereby appropriated for the biennium ending June 30, 2001, the funds necessary to make the payments required in this section. The governor is authorized to draw a warrant for such sums out of any money in the treasury not otherwise appropriated.

9 Appropriation. The sum of $150,000 for the fiscal year ending June 30, 2000, is hereby appropriated for the purposes of the commission established in RSA 198:46 as inserted by section 7 of this act. This sum shall be nonlapsing until June 30, 2001. The governor is authorized to draw a warrant for said sum out of any money in the treasury not otherwise appropriated.

10 Cooperative School Districts; Adequate Education Grants. Amend RSA 195:7, I to read as follows:

I. If a cooperative school district was organized prior to July 1, 1963, during the first 5 years after the formation of a cooperative school district each preexisting district shall pay its share of all capital outlay costs and all operational costs in excess of the amount determined necessary to provide an adequate education under RSA 198:40 in accordance with either one of the following formulas as determined by a majority vote of the cooperative district meeting:

11 Cooperative School Districts; Adequate Education Grants. Amend RSA 195:14, I(b) to read as follow:

(b) The commissioner of revenue administration shall examine such certificates and delete any appropriations which appear not made in accordance with the law, and adjust any sum, in accordance with RSA 21-J:35, which may be used as a setoff against the amount appropriated when it appears to the commissioner of revenue administration such adjustment is in the best public interest. The commissioner of revenue administration shall apply the total amount of all adequate education grants received pursuant to RSA 198:42.

12 Cooperative School Districts; Adequate Education Grants. Amend RSA 195:18, III(e) to read as follows:

(e) The method of apportioning [the] all operating expenses in excess of the amount determined necessary to provide an adequate education under RSA 198:40, of the cooperative school district among the several preexisting districts and the time and manner of payment of such shares. Home education pupils who do not receive services from the cooperative school district, except an evaluation pursuant to RSA 193-A:6, II, shall not be included in the average daily membership relative to apportionment formulas.

13 Cooperative School Districts; Adequate Education Grants. Amend RSA 195:18, IX to read as follows:

IX. The organization meeting of a cooperative school district shall be called to order by the chairperson of the cooperative school district planning board, or by the clerk-treasurer thereof, who shall serve as temporary chairperson for the first order of business which shall be the election of a moderator and of a temporary clerk, by ballot, who shall be qualified voters of the district. From and after the issuance of the certificate of formation by the board to the date of operating responsibility of the cooperative school district, such district shall have all the authority and powers of a regular school district for the purposes of incurring indebtedness, for the construction of school facilities and for such other functions as are necessary to obtain proper facilities for a complete program of education. When necessary in such interim, the school board of the cooperative school district is authorized to prepare a budget and call a special meeting of the voters of the district, which meeting shall have the same authority as an annual meeting, for the purpose of adopting the budget, making necessary appropriations, and borrowing money. Whenever the organization meeting is held on or before April 20 in any calendar year, no annual meeting need be held in such calendar year. Sums of money raised and appropriated at the organization meeting or any interim meeting prior to the first annual meeting shall be forthwith certified to the commissioner of revenue administration and the state department of education upon blanks prescribed and provided by the commissioner of revenue administration for the purpose, together with a certificate of estimated revenues, so far as known, and such other information as the commissioner of revenue administration may require. The commissioner of revenue administration shall examine such certificates and delete any appropriations which appear not made in accordance with the law, and adjust any sum which may be used as a setoff against the amount appropriated when it appears to the commissioner such adjustment is in the best public interest. The commissioner of revenue administration shall apply the total amount of all adequate education grants received pursuant to RSA 198:40 as a setoff against the amount appropriated. The commissioner of revenue administration shall certify to the state department of education the total amount of taxes to be raised for said cooperative school district and the state department of education shall determine the proportional share of said taxes to be borne by each preexisting school district and notify the commissioner of revenue administration of its determination. Upon certification by the commissioner of revenue administration the selectmen of each town shall seasonably assess the taxes as provided by law. The selectmen shall pay over to the treasurer of the cooperative district such portion of the sums so raised as may reasonably be required according to a schedule of payments needed for the year as prepared by the treasurer and approved by the cooperative school board, but no such payment shall be greater in percentage to the total sum to be raised by one local district than that of any other local district comprising such cooperative school district.

14 New Paragraph; Rulemaking; State Treasurer. Amend RSA 6:3-a by inserting after paragraph VII the following new paragraph:

VIII. Administrative functions under RSA 198:39 and RSA 76-B.

15 New Subparagraph; Education Trust Fund. Amend RSA 6:12, I by inserting after subparagraph (www) the following new subparagraph:

(xxx) Money received under RSA 76-A, RSA 76-B, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39.

16 Gender Reference Change. Amend the introductory paragraph of RSA 21-J:3 to read as follows:

In addition to the powers, duties, and functions otherwise vested by law, including RSA 21-G, in the commissioner of the department of revenue administration, [he] the commissioner shall:

17 Duties of Commissioner. Amend RSA 21-J:3, XIII to read as follows:

XIII. Equalize annually the valuation of the property in the several towns, cities, and unincorporated places in the state by adding to or deducting from the aggregate valuation of the property [as assessed] in towns, cities, and unincorporated places such sums as will bring such valuations to the true and market value of the property, including the equalized value of property formerly taxed pursuant to the provisions of RSA 72:7; 72:15, I, V, VII, VIII, IX, X, and XI; 72:16; 72:17; 73:26; 73:27; and 73:11 through 16 inclusive, which were relieved from taxation by the laws of 1970, 5:3; 5:8; 57:12; and 57:15, the equalized valuation of which is to be determined by the amount of revenue returned in such year in accordance with RSA 31-A, and by making such adjustments in the value of other property from which the towns, cities, and unincorporated places receive taxes or payments in lieu of taxes as may be equitable and just, so that any public taxes that may be apportioned among them shall be equal and just. In carrying out the duty to equalize the valuation of property, the commissioner shall follow the procedures set forth in RSA 21-J:9-a.

18 Duties of Commissioner; Electronic Funds Transfer. RSA 21-J:3, XXI is repealed and reenacted to read as follows:

XXI. Except as provided in RSA 78-A:8, have authority to require the payment of any tax, interest, or penalty, or the refund or abatement thereof by electronic funds transfer.

19 New Paragraphs; Duties of Commissioner. Amend RSA 21-J:3 by inserting after paragraph XXIV the following new paragraphs:

XXV. Petition the board of tax and land appeals to issue an order for reassessment of property pursuant to the board's powers under RSA 71-B:16 - 19 whenever, the valuation of property for equalization purposes in a particular city, town, or unincorporated place is disproportional to the valuation for equalization purposes in other cities, towns, or unincorporated places in the state.

XXVI. Have authority subject to appropriation to establish the filing of any return or document by electronic data submission and to enter into contractual agreements with vendors to provide the means by which such electronic data is submitted to the department. The commissioner may by rule or otherwise establish procedures necessary to implement this section.

20 Division of Property Appraisal; Department of Revenue Administration. RSA 21-J:9 is repealed and reenacted to read as follows:

21-J:9 Division of Property Appraisal. There is established within the department the division of property appraisal, under the supervision of a classified director of property appraisal who shall be responsible for the following functions, in accordance with applicable laws:

I. Assisting and supervising municipalities and appraisers in appraisals and valuations as provided in RSA 21-J:10 and RSA 21-J:11.

II. Appraising state-owned forest and recreation land under RSA 227-H and RSA 216-A.

III. Annually determining the total equalized valuation of properties in the cities and towns and unincorporated places according to the requirements of RSA 21-J:9-a.

IV. Preparing a standard appraisal manual which may be used by assessing officials, and holding meetings throughout the state with such officials to instruct them in appraising property.

21 New Section; Equalization Procedure. Amend RSA 21-J by inserting after section 9 the following new section:

21-J:9-a Equalization Procedure. The following procedures shall apply in determining the equalization of property within the cities, towns, and unincorporated places as required by RSA 21-J:3, XIII:

I. The commissioner shall annually conduct a sales-assessment ratio study which shall include arm’s length sales or transfers of property that occurred 6 months prior to and 6 months following April 1 of the tax year for which such equalization is made.

II. In determining the arm's length sales or transfers that are included in the sales-assessment ratio study, the commissioner may use a randomly selected sample of such sales and transfers the size of which shall be determined by the total taxable parcels in the city, town, or unincorporated place.

(a) Include appraisals of any of the taxable property of such city, town, or unincorporated place in the sales-assessment ratio study. Such appraisals shall be based on full and true market value pursuant to RSA 75:1 and shall be performed by department appraisers. The property to be appraised shall be selected by the commissioner.

(b) Consider recent equalization ratio activity in adjoining cities, towns, or unincorporated places.

(c) Include arm's length sales or transfers in the city, town, or unincorporated place, within 2-1/2 years preceding April 1 of the year preceding the tax year for which such equalization is made.

IV. The commissioner shall use the inventory of property transfers authorized by RSA 74:18 in determining the equalized value of property and may consider such other evidence as may be available to the commissioner on or before the time the final equalized value is determined.

22 Appraisals of Property for Ad Valorem Tax Purposes. RSA 21-J:11 is repealed and reenacted to read as follows:

21-J:11 Appraisals of Property For Ad Valorem Tax Purposes.

I. Every person, firm, or corporation intending to engage in the business of making appraisals on behalf of a municipality for tax assessment purposes in this state shall notify the commissioner of that intent in writing. No person, firm, or corporation engaged in the business of making appraisals of taxable property for municipalities and taxing districts shall enter into any contract or agreement with any town, city, or other governmental division without first submitting the proposed contract or agreement to the commissioner for examination and approval and submitting to the commissioner evidence of financial responsibility and professional capability of personnel to be employed under the contract.

II. The commissioner, at no expense to the municipality, shall monitor appraisals of property and supervise appraisers as follows:

(a) Assure that appraisals comply with all applicable statutes and rules;

(b) Assure that appraisers are complying with the terms of any appraisal contract;

(c) Review the accuracy of appraisals by inspection, evaluation, and testing, in whole or in part, of data collected by the appraisers; and

(d) Report to the governing body on the progress and quality of the municipality’s appraisal process.

III. The commissioner shall adopt rules under RSA 541-A relative to the provisions required of all contracts for appraisal services and the methodology for inspection, evaluation, and testing of data for the purposes of appraisal monitoring.

23 Exemption from Rulemaking; Interest and Dividends Tax Deleted; Education Income Tax Added. Amend RSA 21-J:13-a to read as follows:

21-J:13-a Exemption From Rulemaking Requirement. The commissioner shall be exempt from adopting, as rules pursuant to RSA 541-A, the requirements on the department's tax filing forms for the business profits tax, business enterprise tax, and [interest and dividends] education income tax.

24 Distraint; Taxes Collected or Withheld. Amend RSA 21-J:28-d to read as follows:

21-J:28-d Distraint. Upon neglect or refusal of any person or corporation to pay the taxes assessed upon them or taxes collected or withheld by them, the department may distrain the goods, chattels, personal estate, property interest, right or credit of such person or corporation.

25 Income Tax; Penalty for Failure to File. Amend RSA 21-J:31 to read as follows:

21-J:31 Penalty for Failure to File. Any taxpayer who fails to file a return when due, unless an extension has been granted by the department, shall pay a penalty equal to 5 percent of the amount of the tax due or $10, whichever is greater, for each month or part of a month during which the return remains unfilled. The total amount of any penalty shall not, however, exceed 25 percent of the amount of the tax due or $50, whichever is greater. This penalty shall not be applied in any case in which a return is filed within the extended filing period as provided in RSA 76-B:12, [RSA 77:18-b,] RSA 77-A:9, RSA 77-E:8, RSA 83-C:6, RSA 83-E:5 or RSA 84-A:7, or the failure to file was due to reasonable cause and not willful neglect of the taxpayer. The amount of the penalty is determined by applying the percentages specified to the net amount of any tax due after crediting any timely payments made through estimating or other means.

26 Income Tax; Substantial Understatement Penalty. Amend RSA 21-J:33-a, I to read as follows:

I. If there is a substantial understatement of tax imposed under RSA 76-B, [RSA 77,] RSA 77-A, RSA 77-E, RSA 78-A, RSA 78-C, RSA 82-A, RSA 83-C, or RSA 83-E, for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement.

27 Reports Required. Amend the introductory paragraph of RSA 21-J:34 to read as follows:

The governing body of each city, town, unincorporated town, unorganized place, school district, and village district, and the clerk of each county convention shall submit to the commissioner of revenue administration the following reports necessary to compute and establish the statewide education tax rate and the tax rate for each city, town, unincorporated town, unorganized place, school district, village district, and county. The commissioner shall adopt rules under RSA 541-A establishing the form and content of these reports:

28 New Paragraph; Reports Required. Amend RSA 21-J:34 by inserting after paragraph XIV the following new paragraph:

XV. A report filed by the assessing officials of each city, town, and unincorporated place shall certify sales-assessment information necessary for the department to conduct the annual sales-assessment ratio study required by RSA 21-J:9-a. This report shall be filed within 45 days after receipt from the department.

29 Board of Tax and Land Appeals; Authority. Amend RSA 71-B:5, II to read as follows:

II. To hear and determine [any] appeals by towns relating to the [equalization of valuation performed] equalized valuation of property determined by the commissioner of revenue administration pursuant to RSA 21-J:3, XIII. Any town aggrieved by [an] its equalized valuation as determined by the commissioner of revenue administration must appeal to the board in writing within 30 days of [the town's notification] notice of [the] its final equalized valuation by the commissioner. The board shall hear and make a final ruling on such appeal within 45 days of its receipt by the board. The board’s decision on such appeal shall be final and not appealable. For the purposes of the statewide education property tax only, the board’s decision on equalized valuation may be appealed to the supreme court. Such appeal shall be filed with the clerk of the supreme court within 10 days after the date the decision is mailed by the board to the town. The supreme court shall give the appeal priority on the court calendar and may hold a special session to consider such appeal if it considers such action necessary. Decisions issued by the supreme court prior to September 30 shall be effective immediately and shall be used by the commissioner in determining the tax to be raised by each municipality under RSA 76-A:3. The supreme court may adopt rules relative to this appeal process.

30 New Paragraph; Order for Reassessment. Amend RSA 71-B:16, IV to read as follows:

IV. When a complaint is filed with the board alleging that all of the taxable real estate or taxable property in a taxing district should be reassessed or newly assessed for any reason, provided that such complaint must be signed by at least 50 property taxpayers or 1/3 of the property taxpayers in the taxing district, whichever is less[.]; or

V. When the commissioner of revenue administration files a petition with it pursuant to RSA 21-J:3, XXV.

31 Reference to Interest and Dividend Tax Deleted; Education Income Tax Added. Amend RSA 72:34, II to read as follows:

II. For those exemptions having income or asset limitations, the assessing officials may request true copies of any of the following, as needed to verify eligibility. Any documents submitted shall be considered confidential, handled so as to protect the privacy of the applicant, and returned to the applicant at the time a decision is made on the application. The documents are:

(a) Federal income tax form; and

(b) [State interest and dividends tax form; and

(c)] Property tax inventory form filed in any other town; and

(c) Education income tax form.

RSA 359-C shall not apply to the documents requested for verification under this section.

32 New Section; Inventory of Property Transfers. Amend RSA 74 by inserting after section 17 to following new section:

74:18 Inventory of Property Transfers.

I. In order to properly equalize the value of property under RSA 21-J:3, XIII, an inventory of property transfers shall be filed with the department of revenue administration and with the municipality where the property is located for each transfer of real estate or interest in real estate. Each form may include the following information:

(a) The buyer and seller's names and post transaction addresses and the name and address of a contact person if the buyer or seller is a trust or corporation.

(b) A description of the exact location of the property by town, street, and the assessor’s map, lot, and block number.

(c) The acreage included in the sale.

(d) An accurate description of the property included in the sale, the neighborhood where the property is located, and the type and style of the property sold.

(e) The buyer's ownership interest in the property.

(f) The sale price, date of transfer, and the amount mortgaged.

(g) The description of the type of transfer that has taken place.

(h) The amount of personal property included in the sale price.

(i) Whether the property was previously occupied and by whom, whether the property will serve as the buyer's primary residence, and whether the buyer claims a homestead exemption pursuant to RSA 76-A:4.

(j) The financing arrangements made to purchase the property to be answered at the option of the buyer.

(k) Whether any concessions were made in the sale.

(l) Whether the property was in current use.

(m) Whether land use taxes were considered in the sale.

(n) The buyer’s dated signature certifying that the information indicated on the form is true.

II. The inventory of property transfers required by this section shall be filed with the department of revenue administration and with the municipality where the property is located by the purchaser, grantee, assignee, or transferee, no later than 30 days from the recording of the deed at the register of deeds or transfer of real estate, whichever is later. Persons required to file the inventory of property transfers who willfully fail to file or willfully make false statements on the forms shall be guilty of a violation.

III. No deed, recording a transfer of real estate or any interest in real estate, executed before October 1, 1995, shall be required to comply with this section.

IV. Failure to comply with this section shall not be construed to cloud title.

V. Any information provided to the department pursuant to this section shall be exempt from the right-to-know law, RSA 91-A.

33 Distraint; Taxes Collected or Withheld. Amend RSA 80:8 to read as follows:

80:8 Distraint. Upon neglect or refusal of any person or corporation to pay the taxes assessed upon them or taxes collected or withheld by them, the collector may distrain the goods, chattels, personal estate, property interest, right, or credit of such person or corporation.

34 Reference Change. Amend RSA 193:1, I(c) to read as follows:

(c) The relevant school district superintendent has excused a child from attendance because the child is physically or mentally unable to attend school, or has been temporarily excused upon the request of the parent for purposes agreed upon by the school authorities and the parent. Such excused absences shall not be permitted if they cause a serious adverse effect upon the student's educational progress. Students excused for such temporary absences may be claimed as full-time pupils for purposes of calculating state aid under RSA 186-C:18 and [RSA 198:27-37] basic education block grants under RSA 198:41.

35 Reimbursement Anticipation Notes; Version Effective Until July 1, 1999. Amend RSA 198:20-d to read as follows:

198:20-d Reimbursement Anticipation Notes. Notwithstanding any other provision of law to the contrary, a school district may incur debt in anticipation of reimbursement under RSA 186-C:18 and under RSA 198:42. The governing body, after receiving authorization for borrowing from the legislative body, may elect to recognize the proceeds of the borrowing as revenue for property tax rate setting purposes by providing written notification, prior to September 1, to the commissioner of the department of revenue administration stating the specific amount of borrowing to be recognized as revenue.

36 Reimbursement Anticipation Notes; July 1, 1999 Version. Amend RSA 198:20-d to read as follows:

198:20-d Reimbursement Anticipation Notes. Notwithstanding any other provision of law to the contrary, a school district may incur debt in anticipation of reimbursement under RSA 186-C:18 and under RSA 198:42. The governing body, after notice and public hearing, may elect to borrow such funds and to recognize the proceeds of the borrowing as revenue for property tax rate setting purposes by providing written notification to the commissioner of the department of revenue administration stating the specific amount of borrowing to be recognized as revenue. Any borrowing under this section shall be exempt from the provisions of RSA 33, relative to debt limits.

37 Sweepstakes. RSA 284:21-j is repealed and reenacted to read as follows:

284:21-j Establishment. The state treasurer shall credit all moneys received from the sweepstakes commission, and interest received on such moneys, to a special fund from which the treasurer shall pay all expenses of the commission incident to the administration of this subdivision and RSA 287-E. Any balance left in such fund after such expenses are paid shall be deposited in the education trust fund established under RSA 198:39.

38 Transition. As of July 1, 1999, all funds, from any source derived, which would be distributed as foundation aid shall be deposited in the education trust fund under RSA 198:39, including the $62,000,000 appropriated under 1998, 389:16, II.

39 Removing Reference to Foundation Aid. Amend RSA 198:21, V to read as follows:

V. No pupil counted by any school district for the purpose of calculating the amount of a grant to be paid pursuant to this section shall for the same school year by the same district be [included in average daily membership for the purposes of foundation aid or] counted for the purposes of grants pursuant to RSA 198:22.

40 Removing Reference to Foundation Aid. Amend RSA 198:22, V to read as follows:

V. No pupil counted by any school for the purpose of calculating the amount of a grant to be paid pursuant to this section shall for the same school year by the same district be [included in average daily membership for the purposes of foundation aid or] counted for the purpose of grants pursuant to RSA 198:21.

41 Bond. To provide initial funding for start-up costs including equipment and computer purchases and other administrative and enforcement costs under RSA 76-B:15, the state treasurer is hereby authorized to borrow upon the credit of the state not exceeding an amount certified by the commissioner of revenue administration and for said purposes may issue bonds and notes in the name of and on behalf of the state of New Hampshire in accordance with RSA 6-A. Payments of principal and interest of the bonds and notes shall be made from the education trust fund established in RSA 198:39. The bonds shall be 5-year bonds.

42 First Taxable Year of Income Tax. The first taxable period under RSA 76-B, as inserted by section 2 of this act, begins January 1, 2000, and ends December 31, 2000. Persons liable for a tax during the first taxable period and who do not report the payment of federal income taxes on a calendar year basis are entitled to such proportion of the exemptions allowed in RSA 76-B as the period bears to their taxable year. The determination of the tax shall be made under rules adopted by the commissioner of revenue administration under RSA 541-A, consistent with the general purposes and provisions of RSA 76-B. Persons required to make information returns for the first taxable period shall make them on a proportional basis in such form as the commissioner requires. For such first taxable period under RSA 76-B, all penalties, but not interest, shall be waived for underpayment of estimated taxes and insufficient withholding for calendar year 2000.

43 Returns for Certain Taxes.

I. All persons who are liable for a tax under RSA 77 as of December 31, 1999, who thereafter are no longer liable for a tax under RSA 77 because of the passage of this act shall make a return of such taxes due the commissioner of revenue administration in such manner and on such forms as the commissioner shall prescribe in rules adopted under RSA 541-A. The administrative provisions of RSA 77 shall remain in effect to permit the collection of taxes upon income taxable under RSA 77 which is received by persons subject to taxation under that chapter through December 31, 1999, and to permit the distribution of that revenue. Persons who are liable for a tax under RSA 77 who do not report the payment of federal income taxes on a calendar year basis are entitled to such proportion of the exemptions allowed in RSA 77 as the reporting period bears to their taxable year.

II. An amount equal to the difference between the official estimate for interest and dividends for fiscal year 2000 and the commissioner of revenue administration’s best estimate of actual interest and dividend’s revenue collections for fiscal year 2000 shall be withdrawn from the education trust fund and deposited into the general fund on June 30, 2000.

44 Temporary Rules. The commissioner of revenue administration shall adopt temporary rules without regard to RSA 541-A for the first year of implementation of this act.

45 Transition Year Education Funding; District Foundation Aid Increased. In order to provide sufficient time to implement the provisions of this act and to assure adequate educational funding on as equal and equitable basis as is practicable during the transition period preceding full implementation of the provisions of this act, therefore, notwithstanding the provisions of RSA 198:36, IV, for the fiscal year beginning July 1, 1999 the foundation amount shall be $5,708 per weighted pupil.

46 Special Rate for Property Tax Payments; Tax Year April 1, 2000. Notwithstanding the provisions of RSA 76:15-a and RSA 76:15-b for the tax year beginning April 1, 2000, the partial payment of taxes assessed shall be computed by taking the prior year’s assessed valuation times ½ of the previous year’s municipal tax rate; ½ of the previous year’s county tax rate; and ½ of the previous year’s local school tax rate as adjusted by the commissioner of revenue administration by deducting therefrom the amount of ½ of the estimated reduction in local school tax rate, if resulting from the implementation of this act and adding thereto ½ of the statewide education property tax rate for the taxable year; provided, however, that whenever it shall appear to the selectmen or assessors that certain individual properties have physically changed in valuation, they may use the current year’s appraisal in place of the prior year’s valuation to compute the partial payment.

47 Tax Equity and Efficiency Commission Established.

I. There is established a tax equity and efficiency commission to study issues relating to tax fairness and administrative implementation arising from the passage of this act which may be appropriate for further legislative action.

II. The commission shall consist of the following members:

(a) Eight house members, including the chairperson or vice-chairperson of the finance committee, the chairperson or vice-chairperson of the education committee, and at least 3 members of the minority party, appointed by the speaker of the house.

(b) Five senators, including the chairperson or vice-chairperson of the finance committee, the chairperson or vice-chairperson of the ways and means committee, the chairperson or vice-chairperson of the education committee, and at least 2 members of the minority party, appointed by the senate president.

(c) The governor or designee.

(d) The commissioner of the department of revenue administration or designee.

(e) The commissioner of the department of education or designee.

(f) The state treasurer or designee.

(g) One representative appointed by the New Hampshire Municipal Association.

(h) One representative appointed by the School Administrators Association.

(i) One representative appointed by Claremont Lawsuit Coalition.

(j) One representative appointed by the New Hampshire Society of Certified Public Accountants.

(k) One public member, appointed by the governor.

III. The commission shall study issues arising under this act relating to tax fairness and administrative implementation which may be appropriate for further legislative action. As part of its study, the commission shall consider:

(a) The most appropriate means for evaluating the following types of property for taxation purposes:

(1) Utility property.

(2) Railroad property.

(3) Nuclear station property.

(b) The fairness of the renters credit under the income tax.

(c) The determination of the homestead exemption for owners of multi-unit dwellings or parcels with mixed uses.

(d) Whether a resident fiduciary responsible for payment of property taxes should qualify for the homestead exemption.

(e) The income tax treatment of pension payments received in lieu of social security payments or pension payments from pensions to which the taxpayer’s contributions to the pension were previously taxed.

(f) The proper income tax treatment of military personnel on active duty residing out-of-state.

(g) The property tax treatment of non-conventional single owner or unusual residential situations such as nursing homes, dormitories, group homes, residential communities, condominiums and cooperatives.

IV. The members of the commission shall elect a chairperson from among the members. The first meeting of the committee shall be called by the first named senate member and shall be held within 30 days of the effective date of this section.

V. The commission shall report its findings and any recommendations for proposed legislation to the speaker of the house of representatives, the senate president, the house clerk, the senate clerk, the governor, and the state library on or before September 15, 1999 and on or before December 31, 1999.

48 Position Established; Appropriations.

I. To carry out the financial and educational reporting requirements of this act, there is hereby established within the department of education a full-time temporary position of systems development specialist IV, labor grade 25, for the 15 month period ending June 30, 2000.

II. The sum of $69,500 is hereby appropriated to the department of education to fund the position created in paragraph I, including salary, benefits, rent, supplies, and travel. The governor is authorized to draw a warrant for said sum out of any money in the treasury not otherwise appropriated.

III. The sum of $100,000 for the biennium ending June 30, 2001 is hereby appropriated to the department of education to fund the costs necessary to upgrade school districts’ computer systems to carry out the reporting responsibilities of this act. The governor is authorized to draw a warrant for said sum out of any money in the treasury not otherwise appropriated.

V. The sum of $9,000,000 for the fiscal year ending June 30, 2000 and $5,695,000 for fiscal year ending June 30, 2001 is hereby appropriated to the department of revenue administration to fund the costs necessary to implement this act. The governor is authorized to draw a warrant for said sum out of any money in the treasury not otherwise appropriated.

VI. The sum of $253,700,000 is hereby appropriated from the education trust fund created under RSA 198:39 to the department of education for the fiscal year ending June 30, 2000 for the purpose of funding the requirements of RSA 198:27-37.

49 Repeal. The following are repealed:

I. RSA 9:13-g, relative to educational funding commitments to local communities.

II. RSA 76:3, relative to a state property tax.

III. RSA 77, relative to the taxation of income.

IV. RSA 77-A:4, I, relative to an adjustment to business profits.

V. RSA 77-B, relative to the commuter income tax.

VI. RSA 78:20, relative to the applicability of the tobacco tax.

VII. RSA 83-D, relative to the nuclear station property tax.

VIII. RSA 198:1-3, relative to school district taxes.

IX. RSA 198:15-i-15-p, relative to the kindergarten incentive program, kindergarten aid program and alternative kindergarten programs.

X. RSA 198:21, V, relative to the applicability of foundation aid and child benefit service grant recipients in the calculation of average daily membership.

XI. RSA 198:22, V, relative to the applicability of foundation aid and dual enrollment grant recipients in the calculation of average daily membership.

XII. RSA 198:27-37, relative to foundation aid and alternative foundation aid.

XIII. RSA 261:52-a, relative to notice that the interest and dividends tax may be due.

XIV. RSA 391:3, relative to the taxation of common trust funds under RSA 77.

XV. 1998, 389:15, 16 and 17 relative to educational funding commitments and funding for local education betterment.

50 Effective Date.

I. RSA 76-A, as inserted by section 2 of this act shall take effect April 1, 2000.

II. Section 36 of this act shall take effect July 1, 1999 at 12:01 a.m.

III. Paragraph XII of section 49 shall take effect July 1, 2000.

IV. The remainder of this act shall take effect July 1, 1999.

1999-0497s

AMENDED ANALYSIS

III. This bill:

(a) Establishes an educational adequacy and education financing reform commission.

(b) Establishes a system for calculating and disbursing state grants for educational adequacy for fiscal years 2000 and 2001 by multiplying the average base cost per pupil of an adequate education by the weighted number of the average daily membership in residence of pupils statewide and adding to that sum 70 percent of total district transportation costs and 99.5 percent of the district’s costs for special education less any federal or state moneys received to offset such special education expenses.

(c) Appropriates funds to the commission for the purposes of this bill.

(d) Provides that all expenses related to catastrophic special education are constitutionally mandated and shall be borne by the state.

IV. The bill also makes appropriations to the department of education and the department of revenue administration for the purposes of the bill.

Senator Cohen moved to have HB 112-FN-A, increasing the tobacco tax and dedicating a portion of tobacco tax revenues to tobacco use prevention and cessation programs, laid on the table.

The following Senators voted No: Johnson, Roberge, Francoeur, Krueger, Brown, Klemm.

HB 112-FN-A, increasing the tobacco tax and dedicating a portion of tobacco tax revenues to tobacco use prevention and cessation programs.

Senator Cohen moved that the Senate now adjourn from the early session, that the business of the late session be in order at the present time, that the bills ordered to third reading be read a third time by this resolution, all titles be the same as adopted and that they be passed at the present time; and that we recess to the Call of the Chair.

Senator Fernald (Rule #44).

HB 79, relative to reports to the bank commissioner and to safe deposit box openings.

HB 80, making technical corrections in the banking laws.

HB 203, making impaired boating laws consistent with driving while intoxicated laws.

HB 204-FN, relative to driving after license revocation or suspension.

HB 210, reinstating the corporate charter of C. A. B. Real Estate, Inc.

HB 213, relative to voting by prisoners.

HB 214, changing the membership of and extending the reporting date for the committee to study women’s health care.

HB 215, placing restrictions on name changes for certain felons.

HB 218-L, reinstating the corporate charter of Approved Industries, Inc.

HB 236-FN-L, relative to felonious disarming of a law enforcement officer.

HB 268-L, relative to the adoption and rescission of the official ballot form of meeting.

HB 272-FN, relative to the use of laser pointing devices.

HB 302, relative to paint ball guns.

HB 306, relative to discoverability of environmental audit reports.

HB 358, relative to the term of office for members of the state board of education.

HB 365, establishing a committee to study the current practice of posting roads and its effect on the economy.

HB 373, making technical corrections to the securities laws.

HB 447, repealing the laws prohibiting certain promotional games.

HCR 4, urging the U.S. Secretary of Transportation to include U.S. Route 2 as a border corridor highway.

Senator Cohen offered the following Resolution:

RESOLVED, that in accordance with the list in the possession of the Clerk, House Bills numbered 79 - HCR 4 shall be by this resolution read a first and second time by the therein listed titles, and referred to the therein designated committees.

HB 79, relative to reports to the bank commissioner and to safe deposit box openings. Banks

HB 80, making technical corrections in the banking laws. Banks

HB 203, making impaired boating laws consistent with driving while intoxicated laws. Wildlife and Recreation

HB 204-FN, relative to driving after license revocation or suspension. Transportation

HB 210, reinstating the corporate charter of C. A. B. Real Estate, Inc. Executive Departments and Administration

HB 213, relative to voting by prisoners. Public Affairs

HB 214, changing the membership of and extending the reporting date for the committee to study women’s health care. Public Institutions, Health and Human Services

HB 215, placing restrictions on name changes for certain felons. Judiciary

HB 218-L, reinstating the corporate charter of Approved Industries, Inc. Executive Departments and Administration

HB 236-FN-L, relative to felonious disarming of a law enforcement officer. Judiciary

HB 268-L, relative to the adoption and rescission of the official ballot form of meeting. Public Affairs

HB 272-FN, relative to the use of laser pointing devices. Judiciary

HB 302, relative to paint ball guns. Wildlife and Recreation

HB 306, relative to discoverability of environmental audit reports. Judiciary

HB 358, relative to the term of office for members of the state board of education. Education

HB 365, establishing a committee to study the current practice of posting roads and its effect on the economy. Transportation

HB 373, making technical corrections to the securities laws. Banks

HB 447, repealing the laws prohibiting certain promotional games. Transportation

HCR 4, urging the U.S. Secretary of Transportation to include U.S. Route 2 as a border corridor highway. Transportation

Senator Cohen moved that the Senate be in recess to the Call of the Chair.

SB 35, establishing a study committee to investigate motor vehicle inspection requirements.

SB 42-L, establishing a committee to study safety improvements at the U.S. Route 1 traffic circle in the city of Portsmouth.

SB 75, relative to out-of-state boats.

SB 107, relative to fees for examination of domestic societies and foreign societies.

SB 113, establishing a division of travel and tourism development within the department of resources and economic development.

SB 140, relative to ear and body piercing.

SB 155, relative to the naming of certain bridges in the city of Concord.

SB 180, establishing a committee to study the improvement of employment opportunities offered by the state of New Hampshire for persons with disabilities.