CHAPTER 152
HB 1416 – FINAL VERSION
2010 SESSION
09/03
HOUSE BILL 1416
AN ACT making technical corrections to certain department of revenue administration laws.
SPONSORS: Rep. Almy, Graf 11; Rep. Major, Rock 8
This bill makes technical corrections to certain department of revenue administration laws.
This bill was requested by the department of revenue administration.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
10-2628
09/03
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Ten
AN ACT making technical corrections to certain department of revenue administration laws.
Be it Enacted by the Senate and House of Representatives in General Court convened:
152:1 Electronic Payment of Taxes. Amend RSA 21-J:3, XXI to read as follows:
XXI. Except as provided in RSA 78-A:8 and RSA 84-C:5, have authority to require a taxpayer to remit taxes by electronic funds transfer when the taxpayer, including combined return filers, had a tax liability in the prior tax year of $100,000 or more.
152:2 Assistant Director of Document Processing. Amend RSA 21-J:5, IV to read as follows:
IV. The commissioner shall appoint an assistant director for each division. Assistant division directors shall be classified employees, except for the assistant director of audits and the assistant director of document processing, who shall be unclassified employees.
152:3 Administrative Appeals. Amend RSA 21-J:28-b, I to read as follows:
I. Except as otherwise provided by law, any taxpayer against whom an assessment [or demand for payment] has been made by the department may petition for redetermination of such assessment [or demand for payment] within 60 days after notice of the assessment [or demand for payment].
152:4 New Paragraph; Failure to Pay by Electronic Means. Amend RSA 21-J:33 by inserting after paragraph II the following new paragraph:
III. In the case of any failure to comply with the electronic payment requirements under RSA 21-J:3, XXI, a penalty shall be added to the amount of tax due equal to 5 percent of the amount of such tax not to exceed $5,000. This penalty is in addition to any other penalty that may be applicable and shall be assessed, collected, and paid in the same manner as taxes. The penalty in this paragraph shall not apply if failure to pay was due to reasonable cause and not willful neglect of the taxpayer.
152:5 Electronic Payment Required. Amend RSA 84-C:3, I to read as follows:
I. Each nursing facility shall pay 100 percent of its nursing facility quality assessment due and payable for the assessment period no later than the fifteenth day of the month following the assessment period. Notwithstanding any provision of law to the contrary, no penalty or interest shall be imposed for failure to make payment of the assessment when due if such payment is made by electronic funds transfer on or before the last day of the month in which such payment is due.
152:6 Effective Date. This act shall take effect 60 days after its passage.
Approved: June 14, 2010
Effective Date: August 13, 2010