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RSA 198:61 · Refund of Tax Claims

Title: XV: EDUCATION
Chapter: 198 · SCHOOL MONEY
Status: current
Official source linked: Yes

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198:61 Refund of Tax Claims. – The department of revenue administration shall review a claim for tax relief filed with it and, if such claim is determined to be valid, shall certify such amount to the state treasurer within 120 days who shall pay such claims from funds in the education trust fund. Such sums are hereby appropriated and the governor is authorized to draw a warrant from the education trust fund to satisfy the state's obligation under this section. Such warrant for payment shall be issued regardless of the balance of funds available in the education trust fund. If the balance in the education trust fund, after the issuance of any such warrant, is less than zero, the commissioner of the department of revenue administration shall inform the fiscal committee and the governor and council of such balance. This reporting shall not in any way prohibit or delay the payment of valid claims. The department shall notify a claimant whose claim is rejected in whole or in part of such determination within 90 days of the department's receipt of the claim and all required documentation. Source. 2001, 158:80. 2004, 238:11, eff. June 15, 2004. Commission to Study Fiscal Disparities Between Public School Districts

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Source note

Source. 2001, 158:80. 2004, 238:11, eff. June 15, 2004. Commission to Study Fiscal Disparities Between Public School Districts

Source history

2001, 158:80
2004, 238:11, eff. June 15, 2004. Commission to Study Fiscal Disparities Between Public School Districts

Related materials

Bill relationships

2026 HB1799 amend · effective 2026-11-01
t paid for items of current education expense as determined by the department of education. 7 New Section; Education; School Money; Adequate Education Funding Commission. Amend RSA 198 by inserting after section 39 the following new section: 198:39-a Adequate Education Funding Commission. I. There is established a commission to study and identify, consistent with RSA 193-E:1, transition and re
2026 HB1799-FN amend · effective 2026-11-01
t paid for items of current education expense as determined by the department of education. 7 New Section; Education; School Money; Adequate Education Funding Commission. Amend RSA 198 by inserting after section 39 the following new section: 198:39-a Adequate Education Funding Commission. I. There is established a commission to study and identify, consistent with RSA 193-E:1, transition and re
2026 HB1824 amend
acted by the Senate and House of Representatives in General Court convened: 1 New Sections; School District Financial Distress; State Assistance; Municipal Assistance. Amend RSA 198 by inserting after section 20-d the following new sections: 198:20-e School District Financial Distress; State Assistance. This section provides for the financial recovery of school districts that are in financial
2026 HB1824-FN amend
acted by the Senate and House of Representatives in General Court convened: 1 New Sections; School District Financial Distress; State Assistance; Municipal Assistance. Amend RSA 198 by inserting after section 20-d the following new sections: 198:20-e School District Financial Distress; State Assistance. This section provides for the financial recovery of school districts that are in financial
2026 HB563 amend · effective 2026-07-01
djusted by taking the newly adjusted maximum grant and dividing by the difference between the grant floor and grant ceiling. 4 New Section; Fiscal Capacity Disparity Aid. Amend RSA 198 by inserting after section 40-f the following new section: 198:40-g Fiscal Capacity Disparity Aid. I. In addition to aid for the cost of the opportunity for an adequate education provided under RSA 198:40-a, each yea
2026 HB563-FN amend · effective 2026-07-01
djusted by taking the newly adjusted maximum grant and dividing by the difference between the grant floor and grant ceiling. 4 New Section; Fiscal Capacity Disparity Aid. Amend RSA 198 by inserting after section 40-f the following new section: 198:40-g Fiscal Capacity Disparity Aid. I. In addition to aid for the cost of the opportunity for an adequate education provided under RSA 198:40-a, each yea
2026 HB772 amend · effective 2025-07-01
partment of revenue administration the information needed to set tax rates. 6 New Sections; Determination of Foundation Opportunity Budget Local Share; Transition Grants. Amend RSA 198 by inserting after section 41 the following new sections: 198:41-a Determination of Foundation Opportunity Budget Local Share. I. Each municipality shall annually appropriate for the support of public schools in t
2026 HB772-FN amend
partment of revenue administration the information needed to set tax rates. 6 New Sections; Determination of Foundation Opportunity Budget Local Share; Transition Grants. Amend RSA 198 by inserting after section 41 the following new sections: 198:41-a Determination of Foundation Opportunity Budget Local Share. I. Each municipality shall annually appropriate for the support of public schools in t
2025 HB2 add
y adjusted maximum grant and dividing by the difference between the grant floor and grant ceiling. 141:225 New Section; Education; Adequate Education; Education Trust Fund; Fiscal Capacity Disparity Aid. Amend RSA 198 by inserting after section 40-f the following new section: 198:40-g Fiscal Capacity Disparity Aid. I. In addition to aid for the cost of the opportunity for an adequate education provided under RSA 198:40-a, e