This RSA section is an unofficial mirror, is not legal advice, and may be incomplete, outdated, or incorrectly processed.
RSA 21-J:1 · Establishment; General Functions
21-J:1 Establishment; General Functions. –
Copy linkThere is established the department of revenue administration, an agency of the state, under the executive direction of a commissioner of revenue administration.
Copy linkThe department of revenue administration, through its officials, shall be responsible for the following general functions:
Copy linkProviding information collected through tax administration activities to the governor and general court for public policy decisions. This information shall not include material which identifies, or permits identification of, particular taxpayers.
Copy linkEstablishing a uniform system of financial reports and accounting for the state's political subdivisions.
Copy linkDeveloping such forms or returns as may be necessary, which forms or returns may be required to be signed under the pains and penalties of perjury. Source. 1985, 204:1. 1987, 109:3, eff. July 5, 1987; 408:3, eff. May 26, 1987. 2023, 33:2, eff. July 16, 2023.
Copy linkSource note
Source. 1985, 204:1. 1987, 109:3, eff. July 5, 1987; 408:3, eff. May 26, 1987. 2023, 33:2, eff. July 16, 2023.
Source history
- 1985, 204:1
- 1987, 109:3, eff. July 5, 1987; 408:3, eff. May 26, 1987
- 2023, 33:2, eff. July 16, 2023
Related materials
Bill relationships
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2026 HB121
repeal
rward, and monitoring recommendations. 8 Regular School Districts; Auditors. RSA 671:5 is repealed and reenacted to read as follows: 671:5 Auditors. School districts shall hire independent auditors pursuant to RSA 21-J:19. 9 Repeal. The following are repealed: I. RSA 193-H:5, relative to power of the department of education to take control of daily operations of local schools. II. RSA 198:4-d, VI, relative to school money; repo
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2026 HB121-FN
amend
Be it Enacted by the Senate and House of Representatives in General Court convened: 1 Department of Revenue Administration; Municipal and Property Division; Audit. Amend RSA 21-J:19 to read as follows: 21-J:19 Audit. I. Any town, or school district, or village district or precinct, at the annual meeting or at a special meeting, or the selectmen of any town, or the governing body of any city
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2026 HB1300
amend · effective 2026-11-01
qualifies for exclusion. (c) No exclusion shall apply unless certified by the department. 2 New Paragraph; Department of Revenue Administration; Rulemaking Authority. Amend RSA 21-J:13 by inserting after paragraph XIV the following new paragraph: XV. The forms, promulgation of forms, and any other information necessary to implement the provisions of RSA 32:5-i. 3 Effective Date. This act shall
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2026 HB1300-FN
amend · effective 2026-11-01
qualifies for exclusion. (c) No exclusion shall apply unless certified by the department. 2 New Paragraph; Department of Revenue Administration; Rulemaking Authority. Amend RSA 21-J:13 by inserting after paragraph XIV the following new paragraph: XV. The forms, promulgation of forms, and any other information necessary to implement the provisions of RSA 32:5-i. 3 Effective Date. This act shall
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2026 HB1385
amend
use of Representatives in General Court convened: 1 New Section; The State and Its Government; Department of Revenue Administration; Prohibition on Negative Tax Rates. Amend RSA 21-J by inserting after section 35 the following new section: 21-J:35-a Prohibition on Negative Tax Rates. The department of revenue administration shall be prohibited from accepting or setting any negative tax rates fo
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2026 HB1417
reference · effective 2027-01-01
land and improvement values for every taxable parcel using mass appraisal methods consistent with international association of assessing officers standards, department rules, and RSA 21-J. II. Assessing officials shall maintain and annually update a land value map or dataset and make parcel-level land and improvement values publicly available, subject to privacy protections in law. III. The depar
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2026 HB1417-FN
reference · effective 2027-01-01
land and improvement values for every taxable parcel using mass appraisal methods consistent with international association of assessing officers standards, department rules, and RSA 21-J. II. Assessing officials shall maintain and annually update a land value map or dataset and make parcel-level land and improvement values publicly available, subject to privacy protections in law. III. The depar
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2026 HB1514
amend
recommends the local education agency take corrective action. 2 New Section; The State and Its Government; Department of Revenue Administration; Required Annual Reports. Amend RSA 21-J by inserting after section 49 the following new section: 21-J:50 Required Annual Reports. I. The department of revenue administration shall annually, by July 10, create and send a school district audit compliance re
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2026 HB1546
amend · effective 2027-01-01
fying if [business profits tax or] business enterprise tax. 6 The State and Its Government; Department of Revenue Administration; Confidentiality of Department Records. Amend RSA 21-J:14, V(d)(10) to read as follows: (10) An officer or employee of the insurance department, pursuant to an agreement for exchange of information between the department and the insurance department, [for the purposes of s
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2026 HB1546-FN
amend · effective 2027-01-01
fying if [business profits tax or] business enterprise tax. 6 The State and Its Government; Department of Revenue Administration; Confidentiality of Department Records. Amend RSA 21-J:14, V(d)(10) to read as follows: (10) An officer or employee of the insurance department, pursuant to an agreement for exchange of information between the department and the insurance department, [for the purposes of s
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2026 HB1804
reference · effective 2028-01-01
for annual and special meetings, and any required public notices, as directed by the school board and budget committee. IX. Support the completion of annual audits pursuant to RSA 21-J:19 of supported school districts. X. Assist identification of consultants to be used for various services. 20 Education; School Administrative Units; Organization and Duties; Federal Assistance RSA 194-C:5 through C
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2026 HB1804-FN
reference · effective 2028-01-01
for annual and special meetings, and any required public notices, as directed by the school board and budget committee. IX. Support the completion of annual audits pursuant to RSA 21-J:19 of supported school districts. X. Assist identification of consultants to be used for various services. 20 Education; School Administrative Units; Organization and Duties; Federal Assistance RSA 194-C:5 through C