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RSA 21-J:40 · Taxpayer Information Statements
21-J:40 Taxpayer Information Statements. –
Copy linkThe commissioner shall prepare taxpayer information statements which set forth in simple, nontechnical terms:
Copy linkThe procedures by which a taxpayer may appeal any adverse decision of the department, including administrative and judicial appeals.
Copy linkThe procedures which the department may use in enforcing the revenue provisions of the laws of the state.
Copy linkThe statements prepared in accordance with paragraph I shall be distributed by the department to a taxpayer:
Copy linkWhen the taxpayer is first contacted by the department for an examination of the taxpayer's records; for an assessment of taxes, penalties or interest; or for a demand for payment of taxes, penalties or interest;
Copy linkSource note
Source. 1991, 163:11, eff. May 27, 1991.
Source history
- 1991, 163:11, eff. May 27, 1991
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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
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