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RSA 21-J · DEPARTMENT OF REVENUE ADMINISTRATION
THE STATE AND ITS GOVERNMENT · Official source
- RSA 21-J:1 · Establishment; General Functions
- RSA 21-J:10 · Assistance to Municipalities
- RSA 21-J:10-a · Repealed by 2005, 218:6, eff. Sept. 3, 2005
- RSA 21-J:11 · Appraisals of Property for Ad Valorem Tax Purposes
- RSA 21-J:11-a · Assessment Report
- RSA 21-J:11-b · Implementation of Assessment Review
- RSA 21-J:12 · Taxpayer Services Division
- RSA 21-J:13 · Rulemaking Authority
- RSA 21-J:13-a · Exemption From Rulemaking Requirement
- RSA 21-J:14 · Confidentiality of Department Records
- RSA 21-J:14-a · Assessing Standards Board; Members; Appointments; Terms
- RSA 21-J:14-b · Powers and Duties of the Board
- RSA 21-J:14-c · Repealed by 2013, 20:1, I, eff. July 15, 2013
- RSA 21-J:14-d · Repealed by 2013, 20:1, II, eff. July 15, 2013
- RSA 21-J:14-e · Auditing Authority
- RSA 21-J:14-f · Certification Required
- RSA 21-J:14-g · Decertification
- RSA 21-J:14-h · Purpose
- RSA 21-J:14-i · Cooperative Assessing Districts Authorized
- RSA 21-J:14-j · Minimum Requirements for a District Inter-local Agreement
- RSA 21-J:14-k · Cessation of Unauthorized Appraisals
- RSA 21-J:15 · Municipal and Property Division
- RSA 21-J:16 · County Audits
- RSA 21-J:17 · Uniformity of Municipal Accounts
- RSA 21-J:18 · Repealed by 1989, 399:2, II, eff. Aug. 4, 1989
- RSA 21-J:19 · Audit
- RSA 21-J:1-a · Boards Administratively Attached
- RSA 21-J:1-b · Revenue Information Management System Account
- RSA 21-J:2 · Commissioner; Directors; Compensation
- RSA 21-J:20 · Audit on Motion of Commissioner
- RSA 21-J:20-a · Notification Required; Failure to Complete Audit
- RSA 21-J:21 · Publication of Report of Audit
- RSA 21-J:22 · Expenses of Audit
- RSA 21-J:23 · Expenses of Private Audit for Municipalities or Counties
- RSA 21-J:24 · Technical Assistance to Municipalities
- RSA 21-J:24-a · Revolving Fund Established for Municipal Officers and Employees Education and Training
- RSA 21-J:25 · Powers of Magistrates to Issue Subpoenas in Proceedings of the Commissioner
- RSA 21-J:26 · Repealed by 2019, 346:157, I, eff. July 1, 2019
- RSA 21-J:27 · Rules of Evidence
- RSA 21-J:27-a · Federal Tax Identification
- RSA 21-J:28 · Interest
- RSA 21-J:28-a · Refund of Taxes
- RSA 21-J:28-b · Appeal for Redetermination or Reconsideration; Procedure
- RSA 21-J:28-c · Liens
- RSA 21-J:28-d · Distraint
- RSA 21-J:28-e · Fraudulent Investment Scheme; Refund Request Procedure
- RSA 21-J:29 · Statute of Limitations; Exceptions
- RSA 21-J:3 · Duties of Commissioner
- RSA 21-J:30 · General Application
- RSA 21-J:31 · Penalty for Failure to File
- RSA 21-J:32 · Penalty for Underpayment of Estimated Tax
- RSA 21-J:33 · Penalties for Failure to Pay
- RSA 21-J:33-a · Substantial Understatement Penalty
- RSA 21-J:33-b · Understatement of Taxpayer's Liability by Tax Preparer
- RSA 21-J:33-c · Penalties for Aiding and Abetting Understatement of Tax Liability
- RSA 21-J:34 · Reports Required
- RSA 21-J:35 · Setting of Tax Rates by Commissioner
- RSA 21-J:36 · Repealed by 2007, 182:7, I, eff. April 1, 2007
- RSA 21-J:37 · Service Exemptions Added to Appropriations
- RSA 21-J:38 · Transferee Liability
- RSA 21-J:38-a · Sham Transactions May Be Disallowed
- RSA 21-J:39 · Criminal Penalties
- RSA 21-J:3-a · Background Checks
- RSA 21-J:4 · Assistant Commissioner
- RSA 21-J:40 · Taxpayer Information Statements
- RSA 21-J:41 · Taxpayer Communications With Department
- RSA 21-J:42 · Abatement of Penalty or Addition to Tax Due to Erroneous Written Advice by Department
- RSA 21-J:43 · Authority to Enter Into Written Installment Payment Agreements
- RSA 21-J:43-a · Credit or Debit Card Payment
- RSA 21-J:44 · Taxpayer Remedy for Department Failure to Comply With Subdivision
- RSA 21-J:45 · Reports on Status of Requested Tax Refunds
- RSA 21-J:46 · Extension of Tax Filing Deadlines for Members of the Armed Forces and National Guard
- RSA 21-J:47 · Repealed by 2012, 86:2, eff. Nov. 1, 2012
- RSA 21-J:48 · Repealed by 2015, 261:2, eff. Nov. 1, 2015
- RSA 21-J:49 · [RSA 21-J:49 repealed by 2024, 26:2, effective December 1, 2026.] 21-J:49 Commission to Study Revenue Alternatives to the Road Toll and Vehicle Registration Fees
- RSA 21-J:5 · Division Directors
- RSA 21-J:6 · Administration Unit
- RSA 21-J:6-a · Repealed by 2016, 85:10, II, eff. July 18, 2016
- RSA 21-J:6-b · Revenue Counsel
- RSA 21-J:6-c · Repealed by 2017, 156:116, eff. July 1, 2017
- RSA 21-J:6-d · Tax Policy Analyst
- RSA 21-J:7 · Division of Audits
- RSA 21-J:8 · Division of Collections
- RSA 21-J:9 · Repealed by 2013, 247:7, eff. Mar. 24, 2014
- RSA 21-J:9-a · Equalization Procedure
- RSA 21-J:9-b · Repealed by 2003, 307:16, eff. July 1, 2003
- RSA 21-J:9-c · Orders for Reassessment