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RSA 21-J:13 · Rulemaking Authority

Title
I: THE STATE AND ITS GOVERNMENT
Chapter
21-J · DEPARTMENT OF REVENUE ADMINISTRATION
Status
current
Official source linked
Yes
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21-J:13 Rulemaking Authority. – The commissioner shall adopt rules, pursuant to RSA 541-A, relative to:

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I.

The collection of state taxes administered by the department under RSA 21-J:1, II(a).

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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 RSA 21-J:3, I.

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III.

The uniform auditing of county accounts and a standardized chart of accounts for those county accounts kept by county officers under RSA 21-J:16.

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IV.

The uniformity of municipal accounts through a standardized chart of accounts under RSA 21-J:17.

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V.

[Repealed.]

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VI.

The approval of appraisers of taxable property including:

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(a)

Evidence of the professional capability of personnel to be employed under contract under RSA 21-J:11; and

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(b)

The content of the contract to be approved under RSA 21-J:11, as provided in RSA 71-B.

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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.

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(b)

Interpretations of any statutes used in establishing the tax rate.

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(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 RSA 21-J:3, XV.

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VIII.

The criteria which must be met to qualify as a nonprofit housing or health care facility for the purposes of RSA 72:23-k.

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IX.

The forms and any other information that shall be furnished to the department to perform the annual equalization as required under RSA 21-J:3, XIII and RSA 21-J:15.

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X.

A method for collecting taxes by electronic transfer under RSA 21-J:3, XXI.

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XI.

[Repealed.]

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XII.

Certification, decertification, enforcement, and hearing requirements under RSA 21-J:14-f and 21-J:14-g.

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XIII.

[Repealed.]

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XIV.

The implementation and administration of a voluntary disclosure program established under RSA 21-J:3, XXXII. Source. 1985, 204:1. 1987, 194:2. 1989, 399:2, I. 1991, 269:2, 3. 1993, 61:2. 1994, 325:4. 1999, 17:58, IV. 2001, 297:4. 2004, 203:2, 8. 2009, 144:250. 2011, 47:1, I, eff. May 23, 2011. 2013, 247:4, eff. Mar. 24, 2014. 2015, 276:246, eff. July 1, 2015.

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Source note

Source. 1985, 204:1. 1987, 194:2. 1989, 399:2, I. 1991, 269:2, 3. 1993, 61:2. 1994, 325:4. 1999, 17:58, IV. 2001, 297:4. 2004, 203:2, 8. 2009, 144:250. 2011, 47:1, I, eff. May 23, 2011. 2013, 247:4, eff. Mar. 24, 2014. 2015, 276:246, eff. July 1, 2015.

Source history

  • 1985, 204:1
  • 1987, 194:2
  • 1989, 399:2, I
  • 1991, 269:2, 3
  • 1993, 61:2
  • 1994, 325:4
  • 1999, 17:58, IV
  • 2001, 297:4
  • 2004, 203:2, 8
  • 2009, 144:250
  • 2011, 47:1, I, eff. May 23, 2011
  • 2013, 247:4, eff. Mar. 24, 2014
  • 2015, 276:246, eff. July 1, 2015

Related materials

Bill relationships

  • 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

  • 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

  • 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

  • 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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    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

  • 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

  • 2026 HB1810 amend

    ad maintenance practices. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Subdivision; Road Salt Fee and Mitigation Fund. Amend RSA 21-J by inserting after section 49 the following new subdivision: Road Salt Fee and Mitigation Fund 21-J:50 Road Salt Fee. I. In this subdivision: (a) "Salt" means sodium chloride, calcium chloride, magnesium chlori

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    ad maintenance practices. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Subdivision; Road Salt Fee and Mitigation Fund. Amend RSA 21-J by inserting after section 49 the following new subdivision: Road Salt Fee and Mitigation Fund 21-J:50 Road Salt Fee. I. In this subdivision: (a) "Salt" means sodium chloride, calcium chloride, magnesium chlori