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RSA 21-J:33 · Penalties for Failure to Pay

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:33 Penalties for Failure to Pay. – In addition to amounts due under this subdivision, penalties shall be imposed for failure to pay taxes when, and as, due as follows:

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I.

If the failure to pay is not due to fraud, the penalty shall be equal to 10 percent of the amount of the nonpayment or underpayment. This penalty shall not be applied in any case in which the failure to pay was due to reasonable cause and not willful neglect of the taxpayer.

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II.

If the failure to pay is due to fraud, the penalty shall be 50 percent of the amount of the nonpayment or underpayment. If a penalty is imposed under this paragraph, no addition to tax shall be imposed under this subdivision for the same nonpayment or underpayment.

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III.

In the case of any failure to comply with the electronic payment requirements under RSA 21-J:3, XXI, a penalty shall be added to the amount of tax due equal to 5 percent of the amount of such tax not to exceed $5,000. This penalty is in addition to any other penalty that may be applicable and shall be assessed, collected, and paid in the same manner as taxes. The penalty in this paragraph shall not apply if failure to pay was due to reasonable cause and not willful neglect of the taxpayer. Source. 1985, 204:1. 2001, 158:71. 2010, 152:4, eff. Aug. 13, 2010.

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Source note

Source. 1985, 204:1. 2001, 158:71. 2010, 152:4, eff. Aug. 13, 2010.

Source history

  • 1985, 204:1
  • 2001, 158:71
  • 2010, 152:4, eff. Aug. 13, 2010

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Bill relationships

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    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

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  • 2026 HB1546 amend · effective 2027-01-01

    rcentages specified to the net amount of any tax due after crediting any timely payments made through estimating or other means. 8 Department of Revenue Administration. Amend RSA 21-J:33-a, I to read as follows: I. If there is a substantial understatement of tax imposed under [RSA 77-A,] RSA 77-E, RSA 78-A, RSA 78-C, RSA 82-A, RSA 83-C, or RSA 84-A for any taxable period, there shall be added to the ta

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

    rcentages specified to the net amount of any tax due after crediting any timely payments made through estimating or other means. 8 Department of Revenue Administration. Amend RSA 21-J:33-a, I to read as follows: I. If there is a substantial understatement of tax imposed under [RSA 77-A,] RSA 77-E, RSA 78-A, RSA 78-C, RSA 82-A, RSA 83-C, or RSA 84-A for any taxable period, there shall be added to the ta

  • 2026 HB1629 amend · effective 2027-07-01

    ting any timely payments made through estimating or other means. 5 The State and Its Government; Statute of Limitations and Penalties; Substantial Understatement Penalty. Amend RSA 21-J:33-a, I to read as follows: I. If there is a substantial understatement of tax imposed under RSA 77-A, [RSA 77-E,] RSA 78-A, RSA 78-C, RSA 82-A, RSA 83-C, or RSA 84-A for any taxable period, there shall be added to the ta

  • 2026 HB1629-FN amend · effective 2027-07-01

    ting any timely payments made through estimating or other means. 5 The State and Its Government; Statute of Limitations and Penalties; Substantial Understatement Penalty. Amend RSA 21-J:33-a, I to read as follows: I. If there is a substantial understatement of tax imposed under RSA 77-A, [RSA 77-E,] RSA 78-A, RSA 78-C, RSA 82-A, RSA 83-C, or RSA 84-A for any taxable period, there shall be added to the ta

  • 2026 HB1810 add

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  • 2026 HB1810-FN add

    state agency which fails to pay any amount due in paragraph V shall pay, in addition to the amount of fee due, interest as prescribed in RSA 21-J:28 and penalties as prescribed in RSA 21-J:33, VIII. VII. Fee revenue on all bulk road salt, bulk road salt mix, and brine sold in this state imposed by this section shall be deposited in the road salt mitigation fund established in RSA 489-D:2. 21-J:51 Roa

  • 2026 HB1810-FN amend

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