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RSA 21-J:7 · Division of Audits

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:7 Division of Audits. – There is established within the department the division of audits, under the supervision of an unclassified director of audits who shall be responsible for the following functions, in accordance with applicable laws:

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Classifying for possible audit all returns, reports, or other documentation submitted by taxpayers or their authorized representatives for all taxes administered by the department.

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II.

Office and field examinations on all returns, reports or other documentation submitted by taxpayers or their authorized representatives for all taxes administered by the department.

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III.

[Repealed.] Source. 1985, 204:1. 1987, 408:10. 1991, 163:3, eff. May 27, 1991.

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Source note

Source. 1985, 204:1. 1987, 408:10. 1991, 163:3, eff. May 27, 1991.

Source history

1985, 204:1
1987, 408:10
1991, 163:3, eff. May 27, 1991

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Bill relationships

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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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
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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
2026 HB1810-FN amend
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