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RSA 84-A:9 · Administration

Title: V: TAXATION
Chapter: 84-A · MEDICAID ENHANCEMENT TAX
Status: current
Official source linked: Yes

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84-A:9 Administration. –

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

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(a)

The administration of the medicaid enhancement tax; and

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(b)

The recovery of any tax, interest on tax, or penalties imposed by this chapter or by RSA 21-J.

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II.

The commissioner may institute actions in the name of the state to recover any tax, interest on tax, additions to tax or penalties imposed by this chapter or by RSA 21-J.

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III.

In the collection of any overdue tax, penalties or interest imposed by this chapter or by RSA 21-J, the commissioner may use all of the powers granted to tax collectors under RSA 21-J and RSA 80 for the collection of taxes. Source. 1991, 299:2, eff. June 20, 1991.

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Source note

Source. 1991, 299:2, eff. June 20, 1991.

Source history

1991, 299:2, eff. June 20, 1991

Related materials

Bill relationships

2026 HB1546 amend · effective 2027-01-01
n. 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; Department of Revenue Admini
2026 HB1546-FN amend · effective 2027-01-01
n. 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; Department of Revenue Admini
2026 HB1629 amend · effective 2027-07-01
y. 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; Department of Revenue Admini
2026 HB1629-FN amend · effective 2027-07-01
y. 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; Department of Revenue Admini
2026 HB417 amend · effective 2025-07-01
tial Liability Reports; Reference Removed. Amend RSA 71-C:4, II(b)(1) to read as follows: (1) Other credits allowed under RSA 77-A, RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, RSA 78-B, RSA 82, [RSA 82-A,] RSA 83-E, RSA 84-A, RSA 84-C, and RSA 400-A against the business profits tax imposed by RSA 77-A; and 7 Persons and Property Liable to Taxation; Property Taxes; Public Utilities; Reference Removed. Amend RSA 72:12 to read as fol
2026 HB417-FN amend
ed. 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. 5 Tax Expenditure and Potential Liability Reports; Reference