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RSA 82-A:15 · Administration; Rulemaking; Proceedings

Title: V: TAXATION
Chapter: 82-A · COMMUNICATIONS SERVICES TAX
Status: current
Official source linked: Yes

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82-A:15 Administration; Rulemaking; Proceedings. –

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The commissioner shall collect the taxes imposed under this chapter and interest, additions to tax and penalties imposed, and pay over to the state treasurer the amount of funds collected under this chapter.

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II.

The commissioner shall adopt rules, pursuant to RSA 541-A, relative to:

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(a)

The administration of the communications services tax; and

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(b)

The recovery of any tax imposed by RSA 82-A, interest on tax, or penalties.

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III.

In the case of a notice of hearing, such notice shall be mailed to the retailer or taxpayer concerned at his last known address, by United States certified or registered mail, and such notice shall be mailed not less than 7 days prior to the date fixed for the hearing. IV, V. [Repealed.]

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VI.

Retailers aggrieved by the department's determination of liability with respect to RSA 106-H:9 may appeal pursuant to the procedures and subject to the time limits provided for in taxes administered by the department under RSA 21-J, except that any appeals of the commissioner's redeterminations shall be to the superior court in the county in which the retailer resides or has a place of business or a resident agent. The date of the written notice of liability under RSA 106-H:9 to the retailer shall commence the 60-day period to appeal such determinations under RSA 21-J:28-b, I. Source. 1990, 9:8. 1991, 163:43, XXXVII; 362:4. 2005, 251:3, eff. July 14, 2005.

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Source note

Source. 1990, 9:8. 1991, 163:43, XXXVII; 362:4. 2005, 251:3, eff. July 14, 2005.

Source history

1990, 9:8
1991, 163:43, XXXVII; 362:4
2005, 251:3, eff. July 14, 2005

Related materials

Bill relationships

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
2024 HB133 repeal
nd 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. 2 Repeal. RSA 82-A, relative to communications services tax, is repealed. 3 Effective Date. This act shall take effect July 1, 2023. LBA 23-0134 10/14/22 HB 133-FN- FISCAL NOTE AS INTRODUCED AN ACT relative to repealing the comm