Bill Text - HB647 (2005)

Relative to restructuring the department of revenue administration.


Revision: Jan. 21, 2010, midnight

CHAPTER 218

HB 647-FN – FINAL VERSION

23Mar2005… 0680h

2005 SESSION

05-0617

09/03

HOUSE BILL 647-FN

AN ACT relative to restructuring the department of revenue administration.

SPONSORS: Rep. Patten, Carr 4; Rep. Fitzgerald, Belk 4; Rep. Stohl, Coos 1; Sen. Flanders, Dist 7

COMMITTEE: Executive Departments and Administration

ANALYSIS

This bill establishes a central tax services unit under the supervision of an unclassified taxpayer advocate and repeals the division of community services within the department of revenue administration. The bill also makes technical corrections and makes the director of the division of collections an unclassified position.

This bill was requested by the committee established by 2004, 257:27.

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Explanation: Matter added to current law appears in bold italics.

Matter removed from current law appears [in brackets and struckthrough.]

Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

23Mar2005… 0680h

05-0617

09/03

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Five

AN ACT relative to restructuring the department of revenue administration.

Be it Enacted by the Senate and House of Representatives in General Court convened:

218:1 Technical Correction; Division of Returns Processing Changed to Division of Document Processing. Amend RSA 21-J:2, II -III to read as follows:

II. The commissioner shall nominate a director, division of audits, and a director, division of [returns] document processing, for appointment by the governor, with the consent of the council. These division directors shall serve at the pleasure of the commissioner. The directors of the divisions shall be qualified by reason of professional competence, education, and experience.

III. The salaries of the commissioner and the director, division of audits, and the director, division of [returns] document processing, shall be as specified in RSA 94:1-a.

218:2 Administration Unit; Reference to Taxes Receivable Deleted. Amend RSA 21-J:6, II to read as follows:

II. Handling of [all taxes receivable and the] accounts receivable for the municipal services and property appraisal divisions.

218:3 New Section; Central Tax Services Unit. Amend RSA 21-J by inserting after section 6-b the following new section:

21-J:6-c Central Tax Services Unit. There is hereby established within the department of revenue administration a central tax services unit, under the supervision of an unclassified taxpayer advocate who shall be responsible for the following functions, in accordance with applicable laws:

I. Providing general assistance to the public for all taxes administered by the department.

II. Internal control of all tax receivables for the department.

III. Taxpayer advocacy.

218:4 Division of Collections; Director. Amend the introductory paragraph of RSA 21-J:8, I to read as follows:

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

218:5 Unclassified Salaries; Department of Revenue Administration. Amend RSA 94:1-a, I(b) by:

I. Inserting:

DD Department of revenue administration director of collections division

DD Department of revenue administration taxpayer advocate

FF Department of revenue administration director of document processing

II. Deleting:

FF Department of revenue administration director of community services

FF Department of revenue administration director of returns processing

218:6 Repeal. RSA 21-J:10-a, relative to the division of community services, is repealed.

218:7 Effective Date. This act shall take effect 60 days after its passage.

(Approved: July 5, 2005)

(Effective Date: September 3, 2005)