RSA 21-J:2 · Commissioner; Directors; Compensation

Source history

• 1985, 204:1
• 2005, 218:1, eff. Sept. 3, 2005
• 2013, 247:9, eff. July 24, 2013
• 2017, 156:113, eff. July 1, 2017

Related materials

Bill relationships

• 2026 HB121 amend

  n the determination of granting a waiver of fines, for issuing fines, and the amount of the fines. 4 Department of Revenue Administration; Municipal and Property Division; Publication of Report of Audit. Amend RSA 21-J:21 to read as follows: 1-J:21 Publication of Report of Audit. A written or printed report of every completed audit shall be made to the proper local officials including [a summary of] the findings and recommendat

• 2026 HB121 repeal

  by a certified public accountant, and a complete report of such audit shall be made available to the public. 3 Department of Revenue Administration; Municipal and Property Division; Failure to Complete Audit. RSA 21-J:20-a is repealed and reenacted to read as follows: 21-J:20-a Notification Required; Failure to Complete Audit. I. Upon completion of an audit made pursuant to RSA 21-J:19 or RSA 21-J:20, each city, town, school dis

• 2026 HB121 repeal

  Failure to Complete Audit. RSA 21-J:20-a is repealed and reenacted to read as follows: 21-J:20-a Notification Required; Failure to Complete Audit. I. Upon completion of an audit made pursuant to RSA 21-J:19 or RSA 21-J:20, each city, town, school district, village district, county, or precinct shall provide notification to the department of the completed audit and a copy of such audit shall be sent to the department. If a requi

• 2026 HB121-FN amend

  tions reviewed at the next public meeting of the governing body. 2 Department of Revenue Administration; Municipal and Property Division; Audit on Motion of Commissioner. Amend RSA 21-J:20 to read as follows: 21-J:20 Audit on Motion of Commissioner. The commissioner may cause [an] a financial or forensic audit to be made of the accounts of any city, town, school district, or village district or preci

• 2026 HB121-FN amend

  waiver of fines, for issuing fines, and the amount of the fines. 4 Department of Revenue Administration; Municipal and Property Division; Publication of Report of Audit. Amend RSA 21-J:21 to read as follows: 1-J:21 Publication of Report of Audit. A written or printed report of every completed audit shall be made to the proper local officials including [a summary of] the findings and recommendations of

• 2026 HB121-FN repeal

  and a complete report of such audit shall be made available to the public. 3 Department of Revenue Administration; Municipal and Property Division; Failure to Complete Audit. RSA 21-J:20-a is repealed and reenacted to read as follows: 21-J:20-a Notification Required; Failure to Complete Audit. I. Upon completion of an audit made pursuant to RSA 21-J:19 or RSA 21-J:20, each city, town, school district,

• 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

• 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

• 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 HB1546 repeal · effective 2027-01-01

  xes due under RSA 77-A as provided by RSA 77-A:5, X]. 32 Repeals. The following are repealed: I. RSA 21-J:45, I(a), relative to the reporting of business profits taxes. II. RSA 21-J:28-b, VII, relative to the department of revenue administration bearing the burden of proof on any change to any compensation deduction under RSA 77-A. III. RSA 77-A, relative to the business profits tax. IV. RSA 77-E:3-

• 2026 HB1546-FN repeal · effective 2027-01-01

  xes due under RSA 77-A as provided by RSA 77-A:5, X]. 32 Repeals. The following are repealed: I. RSA 21-J:45, I(a), relative to the reporting of business profits taxes. II. RSA 21-J:28-b, VII, relative to the department of revenue administration bearing the burden of proof on any change to any compensation deduction under RSA 77-A. III. RSA 77-A, relative to the business profits tax. IV. RSA 77-E:3-

Opinions and discipline decisions mentioning this RSA

• 2025 N.H. 37, Morris v. Comm’r, N.H. Dep’t of Revenue Admin. Supreme Court opinion · August 19, 2025
• 2010-399 New Hampshire Resident Limited Partners of the Lyme Timber Company v. New Hampshire Department of Revenue Administration Supreme Court opinion · May 26, 2011
• 2009-850, First Berkshire Business Trust & a. v. Commissioner, New Hampshire Department of Revenue Administration & a. Supreme Court opinion · November 24, 2010
• 2005-668, GENERAL ELECTRIC CO., INC. v. COMMISSIONER, NH DEPARTMENT OF REVENUE Supreme Court opinion · December 5, 2006