RSA 82-A:1 · Statement of Purpose

Source history

• 1990, 9:8
• 2002, 219:1, eff. July 1, 2002
• 2012, 279:4, eff. June 21, 2012
• 2019, 346:252, eff. Jan. 1, 2020

Related materials

Bill relationships

• 2026 HB1425 amend

  ssing system. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 Water Management and Protection; Wetland Permitting Procedures. Amend RSA 482-A:11, III to read as follows: III.(a) Upon written notification to the department by a municipal conservation commission[,] or a local river management advisory committee[, or the New Hampshire Rivers Council] that it int

• 2026 HB1425-FN amend

  ssing system. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 Water Management and Protection; Wetland Permitting Procedures. Amend RSA 482-A:11, III to read as follows: III.(a) Upon written notification to the department by a municipal conservation commission[,] or a local river management advisory committee[, or the New Hampshire Rivers Council] that it int

• 2026 HB1546 amend · effective 2027-01-01

  f 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 tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement. 9 The State and Its Government; Depar

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

  f 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 tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement. 9 The State and Its Government; Depar

• 2026 HB1629 amend · effective 2027-07-01

  l 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 tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement. 6 The State and Its Government; Depar

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

  l 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 tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement. 6 The State and Its Government; Depar

• 2026 HB417 reference · effective 2025-07-01

  ws: (3) Disclosure to the department of revenue administration of records, files, and information required [by the department of revenue administration to administer the communications services tax pursuant to RSA 82-A and] to assist the bureau in its administration of RSA 106-H:9. 10 Occupations and Professions; State of Emergency Waivers for Out-of-State Businesses and Employees; Definitions; Definition Changed. RSA 319-D:

• 2026 HB417-FN repeal

  n communications services to the extent such services may not, under the Constitution and statutes of the United States, be made the subject of taxation by the state. 3 Repeal. RSA 82-A, relative to the communications services tax, is repealed. 4 Department of Revenue Administration; Statute of Limitations and Penalties; Substantial Understatement Penalty; Reference Removed. Amend RSA 21-J:33-a, I t

• 2026 HB453 reference

  ection: 41:11-e Grounds Maintenance or Snow and Ice Removal Equipment Powered by Internal Combustion Engines. A local governing body shall not prohibit a person as defined in RSA 382-A:1-201(b)(27) from operating grounds maintenance or snow and ice removal equipment powered by internal combustion engines on any property within any municipality. A local governing body may prohibit the municipality from purc

• 2026 SB445 amend

  department]. An appeal from such decision to revoke, suspend, or not renew a permit may be taken pursuant to RSA 21-O:5-a, V. 41 Administrative Fine; Wetlands Council. Amend RSA 482-A:13 to read as follows: 482-A:13 Administrative Fine. The commissioner[, after notice and hearing in accordance with the procedures set forth in RSA 541-A,] is empowered to impose an administrative fine of up to $5,0

• 2026 SB445 amend

  the imposition of further penalties under this chapter. The proceeds of administrative fines levied pursuant to this section shall be placed in the nonlapsing fund authorized in RSA 482-A:14, III. 42 Penalties; Wetlands Council. Amend RSA 483-B:18, III(b) to read as follows: (b) The commissioner[, after notice and hearing pursuant to RSA 541-A,] may impose an administrative fine of up to $5,000 for

• 2025 HB2 reference

  the structure or portion of the structure constructed, reconstructed, repaired, converted, or modified in violation of said section and shall be subject to the civil, criminal, and other penalties set forth in RSA 482-A:13, 14, and 14-b. Any criminal fine collected for a violation of RSA 482-A:26 shall accrue to the use of the municipality in which the structure is located. 141:16 Education Freedom Accounts; Contingency. Amend 2