HB733 (2007) Detail

Relative to certain authority and procedures of the department of revenue administration.


CHAPTER 150

HB 733-FN – FINAL VERSION

27Mar2007… 0554h

2007 SESSION

07-0999

09/01

HOUSE BILL 733-FN

AN ACT relative to certain authority and procedures of the department of revenue administration.

SPONSORS: Rep. Major, Rock 8; Rep. Hamm, Merr 4

COMMITTEE: Executive Departments and Administration

AMENDED ANALYSIS

This bill:

I. Authorizes the department of revenue administration to disregard overpayments of taxes of $10 or less, unless the taxpayer requests a refund.

II. Clarifies the department’s authority to require social security numbers.

III. Establishes that a bankruptcy filing by a taxpayer does not affect the validity of a lien properly filed or renewed by the department.

IV. Establishes a 12-year statute of limitations on collection of assessments.

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

27Mar2007… 0554h

07-0999

09/01

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Seven

AN ACT relative to certain authority and procedures of the department of revenue administration.

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

150:1 Department of Revenue Administration; Authority to Require Social Security Numbers. Amend RSA 21-J:27-a to read as follows:

21-J:27-a Federal Tax Identification. For the purpose of administering any state tax as allowed under 42 U.S.C. section 405, the commissioner of the department of revenue administration is authorized to require the submission of a social security number, a federal employer identification number, or any other identifying number used in filing or preparing federal tax returns by individuals, businesses, or return preparers.

150:2 Processing Refunds of $10 or Less. Amend RSA 21-J:28-a, IV and V to read as follows:

IV. In the case of any refund or credit of more than $10 for overpayment of taxes administered by the department, the department shall apply the refund or credit as an offset to any liability with respect to any tax administered by the department. The department shall notify the taxpayer in the event of any such offset in tax.

V. In all cases where it appears that a taxpayer has overpaid his or her tax and the overpayment is $10 or less [than $1], the department may, in its discretion, disregard the overpayment if the cost to the state to refund the overpayment would exceed the amount involved, unless the taxpayer has requested the refund.

150:3 New Paragraph; Bankruptcy; Affect on Lien Term. Amend RSA 21-J:28-c by inserting after paragraph IV the following new paragraph:

V. A bankruptcy filing by a taxpayer shall not affect the validity of any lien properly filed or renewed in accordance with this section.

150:4 New Paragraph; Statute of Limitations on Collections. Amend RSA 21-J:29 by inserting after paragraph III the following new paragraph:

IV. Where the assessment of any tax administered by the department has been made within the applicable period of limitation, such tax may be collected by lien or by a proceeding in court, but only if the lien is made or the proceeding commenced within 12 years of the assessment of the tax.

150:5 Effective Date. This act shall take effect 60 days after its passage.

Approved: June 18, 2007

Effective: August 17, 2007