CHAPTER Rev 100  ORGANIZATIONAL RULES

 

Statutory Authority:  RSA 21-J:13 (unless otherwise indicated)

 

PART Rev 101  TITLE DEFINITIONS

 

          Rev 101.01  "Commissioner" means the commissioner of the department appointed under RSA 21-J:2.

 

Source.  #1668, eff 11-18-80; ss by #2115-a, eff 8-10-82; ss by #2820, eff 8-17-84; ss by #4615, eff 5-24-89; ss by #6027, eff 4-27-95; ss by #10957, eff 10-22-15

 

          Rev 101.02 "Department" means the New Hampshire department of revenue administration, established under RSA 21-J:1.

 

Source.  #1668, eff 11-18-80; ss by #2115-a, eff 8-10-82; ss by #2820, eff 8-17-84; ss by #4615, eff 5-24-89; ss by #6027, eff 4-27-95; ss by #10957, eff 10-22-15

 

PART Rev 102  DESCRIPTION OF DEPARTMENT

 

          Rev 102.01  Commissioner.

 

          (a)  The commissioner is:

 

(1)  Appointed by the governor, with the consent of the council, in accordance with RSA 21-J:2;

 

(2)  Charged with the duties assigned by RSA 21-G:8-9 and RSA 21-J:3;

 

(3)  Responsible for appointing all division directors, in accordance with RSA 21-G:8, II, and all assistant directors, in accordance with RSA 21-J:5, IV; and

 

(4)  Responsible for nomination of the assistant commissioner, in accordance with RSA 21-J:4.

 

Source.  #6027, eff 4-27-95; ss by #10957, eff 10-22-15

 

          Rev 102.02  Administration Unit.

 

          (a)  The administration unit is established by RSA 21-J:6 and is under the supervision of the assistant commissioner.

 

          (b) The assistant commissioner is charged with the duties assigned under RSA 21-J:4, II, and RSA 21-J:6.

 

Source.  #1668, eff 11-18-80; ss by #2115-a, eff 8-10-82; ss by #2820, eff 8-17-84; ss by #4615, eff 5-24-89; ss by #6027, eff 4-27-95; ss by #10957, eff 10-22-15

 

          Rev 102.03  Audit Division.

 

          (a)  The audit division is established by RSA 21-J:7.

 

          (b)  The director of the division is nominated by the commissioner, in accordance with RSA 21-J:2, II, subject to the approval of the governor and council.

 

          (c)  The responsibility of the division is to encourage voluntary taxpayer compliance with all tax laws and administrative rules through audits conducted on various individuals, partnerships, estates, trusts, corporations and any other form of organization filing returns, related documents and information with the department.

 

Source.  #1668, eff 11-18-80; ss by #2115-a, eff 8-10-82; ss by #2820, eff 8-17-84; ss by #4615, eff 5-24-89; ss by #6027, eff 4-27-95; ss by #10957, eff 10-22-15; amd by #12422, eff 11-23-17

 

          Rev 102.04  Collection Division.

 

          (a)  The collection division is established by RSA 21-J:8.

 

          (b)  The position of director of the collections division is established by RSA 21-J:8, I.

 

          (c)  The responsibility of the division is to take collection action on payments due to the state for taxes administered by the department.

 

Source.  #1668, eff 11-18-80; ss by #2115-a, eff 8-10-82; ss by #2820, eff 8-17-84; ss by #4615, eff 5-24-89; ss by #6027, eff 4-27-95; ss by #10957, eff 10-22-15 (from Rev 102.05)

 

          Rev 102.05  Taxpayer Services Division.

 

          (a)  The taxpayer services division is established by RSA 21-J:12.

 

          (b)  The director of the division is nominated by the commissioner, in accordance with RSA 21-J:2, II, subject to the approval of the governor and council.

 

          (c)  The responsibility of the division is to:

 

(1)  Process all tax returns and payments filed with the department;

 

(2)  Provide general assistance to the public for all taxes administered by the department; and

 

(3) Maintain and reconcile taxpayer accounts within the department’s account management systems.

 

Source.  #1668, eff 11-18-80; ss by #2115-a, eff 8-10-82; ss by #2820, eff 8-17-84; ss by #4615, eff 5-24-89; ss by #6027, eff 4-27-95; ss by #10957, eff 10-22-15 (from Rev 102.06); ss by #12422, eff 11-23-17

 

          Rev 102.06  Municipal and Property Division.

 

          (a)  The municipal and property division is established by RSA 21-J:15.

 

          (b)  The position of director of the division is established by RSA 21-J:15.

 

          (c)  The responsibility of the division is to:

 

(1)  Approve appropriations and revenues of all municipal entities, and annually calculate local and state tax rates;

 

(2)  Annually establish the equalized valuation of each municipality and determine the base valuation for debt limit purposes in accordance with RSA 21-J:3, XIII and RSA 33:4-b;

 

(3)  Provide general technical assistance and training to the political subdivisions of the state in the areas of municipal finances and appraisal of property;

 

(4)  Monitor reappraisals in accordance with RSA 21-J:11, and complete an assessment report for each municipality at least once in every five years in accordance with RSA 21-J:11-a;

 

(5) Administer and enforce the timber yield tax in accordance with RSA 79:28,  and the excavation tax pursuant to RSA 72-B; and

 

(6)  Appraise the property owned by utilities in accordance with RSA 83-F.

 

Source.  #4615, eff 5-24-89; ss by #5955, eff 1-27-95; ss by #6027, eff 4-27-95; ss by #10957, eff 10-22-15 (from Rev 102.07)

 

          Rev 102.07  Revenue Counsel.

 

          (a)  The position of revenue counsel is established by RSA 21-J:6-b.

 

          (b)  The revenue counsel is appointed by the commissioner.

 

          (c)  The revenue counsel shall be part of the administrative unit established by RSA 21-J:6.

 

          (d)  The responsibility of the revenue counsel is to:

 

(1)  Act as co-counsel with the department of justice;

 

(2)  Represent the department before adjudicative boards and other judicial bodies; and

 

(3)  Serve as general counsel to the department.

 

Source.  #1668, eff 11-18-80; ss by #2115-a, eff 8-10-82; ss by #2820, eff 8-17-84; ss by #4615, eff 5-24-89; ss by #6027, eff 4-27-95; ss by #10957, eff 10-22-15 (from Rev 102.09)

 

          Rev 102.08  Tax Policy Analyst.

 

          (a) The position of the tax policy analyst is established by RSA 21-J:6-d.

 

          (b)  The tax policy analyst is appointed by the commissioner.

 

          (c) The tax policy analyst shall be part of the administrative unit established by RSA 21-J:6.

 

          (d)  The responsibility of the tax policy analyst shall be to:

 

(1)  Review and monitor state and federal legislation that may impact the department;

 

(2)  Provide information collected through tax administration activities to the governor and general court for public policy decision;

 

(3)  Provide information regarding legislative and tax policy matters to the department; and

 

(4)  Perform any other duties as assigned by the commissioner.

 

Source.  #1668, eff 11-18-80; ss by #2115-a, eff 8-10-82; ss by #2820, eff 8-17-84; ss by #4615, eff 5-24-89; ss by #6027, eff 4-27-95; ss by #10957, eff 10-22-15

 

PART Rev 103  PUBLIC INFORMATION

 

          Rev 103.01 Information Requests.

 

          (a)  Requests for general information may be made by:

 

(1)  Writing to:

 

The New Hampshire Department of Revenue Administration

Taxpayer Services Division

P.O. Box 3306

Concord, NH 03302-3306; or

 

(2)  Calling (603) 230-5942.

 

          (b)  Requests for information pursuant to RSA 91-A shall be made to the legal bureau by:

 

(1)  Writing to:

 

The New Hampshire Department of Revenue Administration

Legal Bureau

P.O. Box 457

Concord, NH 03302-0457;

 

(2)  Calling (603) 230-5006; or

 

(3)  Emailing RTK@dra.nh.gov.

 

          (c)  Requests for information regarding the municipal and property division may be made by:

 

(1)  Writing to:

 

The New Hampshire Department of Revenue Administration

Municipal and Property Division

P.O. Box 487

Concord, NH 03302-0487; or

 

(2)  Calling (603) 230-5090 or (603) 230-5950.

 

          (d)  Requests for information regarding the collections division may be made by:

 

(1)  Writing to:

 

The New Hampshire Department of Revenue Administration

Collections Division

P.O. Box 454

Concord, NH 03302-0454; or

 

(2)  Calling (603) 230-5900.

 

          (e)  The following shall apply to requests for taxpayer information:

 

(1)  Release of taxpayer information shall be subject to the following:

 

a. The disclosure provisions of RSA 21-J:14, which relates to the confidentiality of department records; and

 

b. The Internal Revenue Code, § 6103, §  7213, and §  7213A, which relate to the disclosure of tax information secured under agreements between the state of New Hampshire and the United States Internal Revenue Service.

 

(2)  If the requestor is someone other than the taxpayer, he or she shall provide a power of attorney, pursuant to Rev 2903.03;

 

(3)  Absent a power of attorney, taxpayer information that may be provided by the department shall be limited to the following:

 

a.  Whether a taxpayer has filed a return; and

 

b.  Whether a taxpayer is under audit.

 

(4)  Requests for the information listed in (3), above, shall contain the following:

 

a.  Name and mailing address of the requesting party;

 

b.  Information regarding the taxpayer as follows:

 

1.  Name and mailing address of the taxpayer;

 

2.  Business name and location, if applicable; and

 

3.  The specific tax type and filing years.

 

Source.  #1668, eff. 11-18-80; ss by #2115-a, eff 8-10-82; ss by #2820, eff 8-17-84; ss by #4615, eff 5-24-89; ss by #5247, eff 10-11-91; ss by #6027, eff 4-27-95; ss by #10957, eff 10-22-15; amd by #12422, eff 11-23-17

 

PART Rev 104 - RESERVED

 

Source.  #1668, eff. 11-18-80; ss by #2115-a, eff 8-10-82; ss by #2820, eff 8-17-84; rpld by #4060, eff 5-29-86; ss by #4615, eff 5-24-89; ss by #4914, eff 8-21-90; rpld by #5247, eff 10-11-91; rpld by #5356, eff 3-16-92; rpld by #6027, eff 4-27-95

 

PART Rev 105 - RESERVED

 

Source.  #1668, eff. 11-18-80; ss by #2115-a, eff 8-10-82; ss by #2820, eff 8-17-84; rpld by #3100, eff 8-20-85; ss by #4615, eff 5-24-89; rpld by #5112, eff 4-9-91 and rpld by #5229, eff 9-27-91; ss by #5955, eff 1-27-95; rpld and moved by #6124, eff 11-23 95 (from Rev 105.01)

 

PART Rev 106 - REPEALED

 

Source.  #1726, eff 3-4-81; amd by #1793, eff 8-16-81; amd by #1838, eff 10-19-81, paragraph (b); ss by #1850, eff 11-2-81; amd by #1869, eff 11-23-81; ss by #1875, eff 11-30-81; ss by #1893, eff 11-22-81; amd by #1894, eff 12-22-81; amd by #1895, eff 12-22-81; amd by #1945, eff 2-3-82; ss by #1962, eff 2-18-82; amd by #1989, eff3-29-82; amd by #2015, eff 5-10-82; ss by #2028, eff 5-27-82; amd by #2051, eff 6-9-82; ss by #2115-a, eff 8-10-82; amd by #2295, eff 2-1-83; amd by #2328, eff 3-28-83; ss by #2451, eff 8-21-83; amd by #2590, eff 1-20-84; amd by #2689, eff 4-20-84; ss by #2820, eff 8-17-84; amd by #3038, eff 6-26-85, (See Rev 300); amd by #3100, eff 8-20-85; rpld by #4266, eff 6-24-87; rpld by #4287, eff 6-24-87; rpld by #4290, eff 7-7-87; and by #4388, eff 3-21-88; rpld, eff 8-21-90; ss by #4938, eff 9-25-90; rpld by #5229, eff 9-27-91; rpld by #5356, eff 3-16-92; rpld by #5454, eff 8-28-92; rpld by #5455, eff 8-28-92

 

PART Rev 107 - REPEALED

 

Source.  #1726, eff 3-4-81; amd by #1895, eff 12-22-81; amd by #2028, eff 5-27-82; ss by #2115-a, eff 8-10-82; amd by #2328, eff 3-28-83; ss by #2820, eff 8-17-84; ss by #4266, eff 6-24-87; ss by #4784, eff 3-21-90; rpld by #5062, eff 6-12-91; rpld by #5301, eff 12-26-91; rpld by #5490, eff 10-19-92

 

PART Rev 108 - REPEALED

 

Source.  #1668, eff 11-18-80; ss by #2115-a, eff 8-10-82; ss by #2820, eff 8-17-84; ss by #4267, 6-24-87; rpld by #4570, eff 1-31-89; #4829, Interim, eff 6-1-90, EXPIRED 9-29-90; ss by #4960, eff 10-26-90; rpld by #5300, eff 12-26-91; rpld by #5399, eff 5-21-92

 

PART Rev 109 - RESERVED

 

PART Rev 110 - REPEALED

 

Source.  #2820, eff 8-17-84; ss by #4290, eff 7-7-87; rpld and moved by #5682, eff 8-5-93 (See Rev 604)

 

PART Rev 111 - REPEALED

 

Source.  #4915, eff 8-21-90; rpld by #5071, eff 2-21-91; rpld by #5071, eff 2-21-91; rpld by #5300, eff 12-26-91; rpld by #5301, eff 12-26-91; rpld by #5333, eff 2-26-92; rpld by #5334, eff 2-26-92; rpld by #5399, eff 5-21-92; rpld by #5490, eff 10-19-92; rpld by #6027, eff 4-27-95

 

APPENDIX

 

Rule

Specific State Statute the Rule Implements

Rev 101.01

RSA 21-J-2; RSA 21-G:6, I

Rev 101.02

RSA 21-J:1, I; RSA 21-G:6, I

Rev 102.01

RSA 21-J:2; RSA 21-G:6, I; RSA 21-G:8-9; RSA 21-J:3;

RSA 21-J:5, IV

Rev 102.02

RSA 21-J:4, II; RSA 21-J:6

Rev 102.03

RSA 21-J:2, II; RSA 21-J:7

Rev 102.03(d)(deleted)

RSA 21-J:2, II; RSA 21-J:7

Rev 102.04

RSA 21-J:2, II; RSA 21-J:8

Rev 102.05

RSA 21-J:2, II; RSA 21-J:12

Rev 102.06

RSA 21-J:2, II; RSA 21-J:3, XIII; RSA 21-J:11; RSA 21-J:15;

RSA 33:4-b; RSA 72-B; RSA 79:28; RSA 83-F

Rev 102.07

RSA 21-J:6-b

Rev 102.08

RSA 21-J:6-b

Rev 103.01

RSA 21-J:14; RSA 91-A

Rev 103.01(a)

RSA 21-J:14; RSA 91-A:4