State Codes and Statutes
Statutes > New-hampshire > TITLEI > CHAPTER21-JSection 21-J:1 Establishment; General Functions.
Section 21-J:1-a Boards Administratively Attached.
Section 21-J:2 Commissioner; Directors; Compensation.
Section 21-J:3 Duties of Commissioner.
Section 21-J:4 Assistant Commissioner.
Section 21-J:5 Division Directors.
Section 21-J:6 Administration Unit.
Section 21-J:6-a Division of Automated Information Systems.
Section 21-J:6-b Revenue Counsel.
Section 21-J:6-c Central Tax Services Unit.
Section 21-J:7 Division of Audits.
Section 21-J:8 Division of Collections.
Section 21-J:9 Division of Property Appraisal.
Section 21-J:9-a Equalization Procedure.
Section 21-J:9-b Petition for Order of Reassessment.
Section 21-J:9-c Orders for Reassessment.
Section 21-J:10 Assistance to Municipalities.
Section 21-J:10-a Division of Community Services.
Section 21-J:11 Appraisals of Property for Ad Valorem Tax Purposes.
Section 21-J:11-a Assessment Report.
Section 21-J:11-b Implementation of Assessment Review.
Section 21-J:12 Document Processing Division.
Section 21-J:13 Rulemaking Authority.
Section 21-J:13-a Exemption From Rulemaking Requirement.
Section 21-J:14 Confidentiality of Department Records.
Section 21-J:14-a Assessing Standards Board; Members; Appointments; Terms.
Section 21-J:14-b Powers and Duties of the Board.
Section 21-J:14-c Equalization Standards Board; Members; Appointments; Terms.
Section 21-J:14-d Powers and Duties of the Board.
Section 21-J:14-e Auditing Authority.
Section 21-J:14-f Certification Required.
Section 21-J:14-g Decertification.
Section 21-J:14-h Purpose.
Section 21-J:14-i Cooperative Assessing Districts Authorized.
Section 21-J:14-j Minimum Requirements for a District Inter-local Agreement.
Section 21-J:14-k Cessation of Unauthorized Appraisals.
Section 21-J:15 Municipal Services Division.
Section 21-J:16 County Audits.
Section 21-J:17 Uniformity of Municipal Accounts.
Section 21-J:18 Financial Reports of Municipalities.
Section 21-J:19 Audit.
Section 21-J:20 Audit on Motion of Commissioner.
Section 21-J:21 Publication of Report of Audit.
Section 21-J:22 Expenses of Audit.
Section 21-J:23 Expenses of Private Audit for Municipalities or Counties.
Section 21-J:24 Technical Assistance to Municipalities.
Section 21-J:24-a Revolving Fund Established for Municipal Officers and Employees Education and Training.
Section 21-J:25 Powers of Magistrates to Issue Subpoenas in Proceedings of the Commissioner.
Section 21-J:26 Witness Fees.
Section 21-J:27 Rules of Evidence.
Section 21-J:27-a Federal Tax Identification.
Section 21-J:28 Interest.
Section 21-J:28-a Refund of Taxes.
Section 21-J:28-b Appeal for Redetermination or Reconsideration; Procedure.
Section 21-J:28-c Liens.
Section 21-J:28-d Distraint.
Section 21-J:29 Statute of Limitations; Exceptions.
Section 21-J:30 General Application.
Section 21-J:31 Penalty for Failure to File.
Section 21-J:32 Penalty for Underpayment of Estimated Tax.
Section 21-J:33 Penalties for Failure to Pay.
Section 21-J:33-a Substantial Understatement Penalty.
Section 21-J:33-b Understatement of Taxpayer's Liability by Tax Preparer.
Section 21-J:33-c Penalties for Aiding and Abetting Understatement of Tax Liability.
Section 21-J:34 Reports Required.
Section 21-J:35 Setting of Tax Rates by Commissioner.
Section 21-J:36 Penalty.
Section 21-J:37 Service Exemptions Added to Appropriations.
Section 21-J:38 Transferee Liability.
Section 21-J:38-a Sham Transactions May be Disallowed.
Section 21-J:39 Criminal Penalties.
Section 21-J:40 Taxpayer Information Statements.
Section 21-J:41 Taxpayer Communications With Department.
Section 21-J:42 Abatement of Penalty or Addition to Tax Due to Erroneous Written Advice by Department.
Section 21-J:43 Authority to Enter Into Written Installment Payment Agreements.
Section 21-J:44 Taxpayer Remedy for Department Failure to Comply with Subdivision.
Section 21-J:45 Reports on Status of Monthly Tax Refunds.
Section 21-J:46 Extension of Tax Filing Deadlines for Members of the Armed Forces and National Guard.
