CHAPTER 166
SB 165-FN – FINAL VERSION
02/24/05 0459s
25May2005… 1369h
2005 SESSION
09/10
SENATE BILL 165-FN
COMMITTEE: Executive Departments and Administration
This bill permits the department of revenue administration to contract with private collection agencies to collect debts from out-of-state taxpayers.
This bill was requested by the department of revenue administration.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
02/24/05 0459s
25May2005… 1369h
05-0980
09/10
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Five
AN ACT relative to the collection of tax debts from out-of-state debtors.
Be it Enacted by the Senate and House of Representatives in General Court convened:
166:1 New Paragraph; Duties of Commissioner; Contracts With Private Collection Agencies. Amend RSA 21-J:3 by inserting after paragraph XXVI the following new paragraph:
XXVII. Have the authority to contract with vendors to collect unpaid tax liabilities and share such taxpayer information with authorized vendors as is reasonably necessary to collect such debts.
166:2 Confidentiality of Department Records. Amend RSA 21-J:14, V(c) to read as follows:
(c) Disclosure of department records, files, returns, or information in a New Hampshire state [judicial] administrative proceeding or [administrative] any judicial proceeding pertaining to state tax administration where the information is directly related to a tax issue in the proceeding, or the taxpayer whom the information concerns is a party to such proceeding, or the information concerns a transactional relationship between a person who is a party to the proceeding and the taxpayer.
166:3 New Subparagraph; Confidentiality of Department Records; Disclosure to Vendor of Debt Collection Services. Amend RSA 21-J:14, V by inserting after subparagraph (e) the following new subparagraph:
(f) Disclosure of department records, files, returns, or information to an authorized vendor of collection services that is a legal representative or agent engaged to collect a debt of the state if the taxpayer whom the information concerns is the subject of an authorized investigation regarding an unpaid tax liability to the state; or the information concerns a transactional relationship between a person who is or may be a party to such proceeding and the taxpayer. The department shall only disclose such information that is directly related to the unpaid tax liability and is necessary to collect such debt. The vendor and its employees having access to this confidential information shall be subject to the provisions of RSA 21-J:14.
166:4 Effective Date. This act shall take effect upon its passage.
(Approved: June 21, 2005)
(Effective Date: June 21, 2005)