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RSA 21-J:8 · Division of Collections

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:8 Division of Collections. –

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There is established within the department the division of collections, under the supervision of an unclassified director of collections who shall be responsible for the following functions, in accordance with applicable laws:

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(a)

Collecting all outstanding taxes owed to the state which are within the department's jurisdiction.

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(b)

Securing all delinquent returns required to be filed with the state by any taxpayer.

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(c)

[Repealed.]

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II.

In the exercise of its powers and duties, the division shall have the powers of a tax collector under RSA 80, except that state taxes administered by the department which are outstanding shall not take precedence over prior recorded first and second mortgages. Source. 1985, 204:1. 1989, 266:1. 1993, 114:3. 2005, 218:4, eff. Sept. 3, 2005.

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Source note

Source. 1985, 204:1. 1989, 266:1. 1993, 114:3. 2005, 218:4, eff. Sept. 3, 2005.

Source history

1985, 204:1
1989, 266:1
1993, 114:3
2005, 218:4, eff. Sept. 3, 2005

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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
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
2026 HB1810-FN 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