New Hampshire Revised Statutes 21-J:13 – Rulemaking Authority
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The commissioner shall adopt rules, pursuant to RSA 541-A, relative to:
I. The collection of state taxes administered by the department under N.H. Rev. Stat. § 21-J:1, II(a).
II. The form of inventories used by individuals and corporations to list taxable property for return to selectmen and assessors, and the form of return blanks used by selectmen in towns and assessors in cities to make certificates of the number of individuals and the ratable valuation of the ratable estates under N.H. Rev. Stat. § 21-J:3, I.
III. The uniform auditing of county accounts and a standardized chart of accounts for those county accounts kept by county officers under N.H. Rev. Stat. § 21-J:16.
IV. The uniformity of municipal accounts through a standardized chart of accounts under N.H. Rev. Stat. § 21-J:17.
V. [Repealed.]
VI. The approval of appraisers of taxable property including:
(a) Evidence of the professional capability of personnel to be employed under contract under N.H. Rev. Stat. § 21-J:11; and
(b) The content of the contract to be approved under N.H. Rev. Stat. § 21-J:11, as provided in RSA 71-B.
VII. (a) The format and type of information to be submitted by local units of government which the commissioner needs to establish and approve tax rates.
(b) Interpretations of any statutes used in establishing the tax rate.
(c) The method by which a local unit of government may appeal a decision made by the department in the establishment of tax rates under N.H. Rev. Stat. § 21-J:3, XV.
VIII. The criteria which must be met to qualify as a nonprofit housing or health care facility for the purposes of N.H. Rev. Stat. § 72:23-k.
IX. The forms and any other information that shall be furnished to the department to perform the annual equalization as required under N.H. Rev. Stat. § 21-J:3, XIII and N.H. Rev. Stat. § 21-J:15.
X. A method for collecting taxes by electronic transfer under N.H. Rev. Stat. § 21-J:3, XXI.
XI. [Repealed.]
XII. Certification, decertification, enforcement, and hearing requirements under N.H. Rev. Stat. § 21-J:14-f and 21-J:14-g.
XIII. [Repealed.]
XIV. The implementation and administration of a voluntary disclosure program established under N.H. Rev. Stat. § 21-J:3, XXXII.
I. The collection of state taxes administered by the department under N.H. Rev. Stat. § 21-J:1, II(a).
Terms Used In New Hampshire Revised Statutes 21-J:13
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Contract: A legal written agreement that becomes binding when signed.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- state: when applied to different parts of the United States, may extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall include said district and territories. See New Hampshire Revised Statutes 21:4
II. The form of inventories used by individuals and corporations to list taxable property for return to selectmen and assessors, and the form of return blanks used by selectmen in towns and assessors in cities to make certificates of the number of individuals and the ratable valuation of the ratable estates under N.H. Rev. Stat. § 21-J:3, I.
III. The uniform auditing of county accounts and a standardized chart of accounts for those county accounts kept by county officers under N.H. Rev. Stat. § 21-J:16.
IV. The uniformity of municipal accounts through a standardized chart of accounts under N.H. Rev. Stat. § 21-J:17.
V. [Repealed.]
VI. The approval of appraisers of taxable property including:
(a) Evidence of the professional capability of personnel to be employed under contract under N.H. Rev. Stat. § 21-J:11; and
(b) The content of the contract to be approved under N.H. Rev. Stat. § 21-J:11, as provided in RSA 71-B.
VII. (a) The format and type of information to be submitted by local units of government which the commissioner needs to establish and approve tax rates.
(b) Interpretations of any statutes used in establishing the tax rate.
(c) The method by which a local unit of government may appeal a decision made by the department in the establishment of tax rates under N.H. Rev. Stat. § 21-J:3, XV.
VIII. The criteria which must be met to qualify as a nonprofit housing or health care facility for the purposes of N.H. Rev. Stat. § 72:23-k.
IX. The forms and any other information that shall be furnished to the department to perform the annual equalization as required under N.H. Rev. Stat. § 21-J:3, XIII and N.H. Rev. Stat. § 21-J:15.
X. A method for collecting taxes by electronic transfer under N.H. Rev. Stat. § 21-J:3, XXI.
XI. [Repealed.]
XII. Certification, decertification, enforcement, and hearing requirements under N.H. Rev. Stat. § 21-J:14-f and 21-J:14-g.
XIII. [Repealed.]
XIV. The implementation and administration of a voluntary disclosure program established under N.H. Rev. Stat. § 21-J:3, XXXII.