HB1584 (2010) Detail

Relative to timber tax enforcement.


HB 1584 – AS INTRODUCED

2010 SESSION

10-2682

10/09

HOUSE BILL 1584

AN ACT relative to timber tax enforcement.

SPONSORS: Rep. Patten, Carr 4

COMMITTEE: Local and Regulated Revenues

ANALYSIS

This bill allows the department of revenue administration to impose administrative fines for violations of the yield tax on wood and timber cut.

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

10-2682

10/09

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Ten

AN ACT relative to timber tax enforcement.

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

1 New Section; Forest Conservation and Taxation; Administrative Fines. Amend RSA 79 by inserting after section 28-a the following new section:

79:28-b Administrative Fines.

I. The commissioner of revenue administration, and agents of the commissioner, after notice and hearing pursuant to RSA 541-A, may impose an administrative fine not to exceed $2,000 for each offense upon any person who violates any provision of this chapter. Rehearings and appeals from a decision of the commissioner under this paragraph shall be in accordance with RSA 541. Any administrative fine imposed under this section shall not preclude the imposition of further penalties under this chapter.

II. The proceeds of administrative fines levied pursuant to paragraph I shall be deposited into a revolving fund within the department of revenue administration to be used by the department for the administration and enforcement of this chapter and for the education of municipal officials regarding the chapter. The proceeds also may be used to educate state personnel responsible for the administration and enforcement of this chapter.

2 New Paragraph; Rulemaking. Amend RSA 79:30 by inserting after paragraph III the following new paragraph:

III-a. A schedule of administrative fines that may be imposed under RSA 72:28-b for violation of this chapter, and procedures for notice and hearing prior to the imposition of an administrative fine.

3 Effective Date. This act shall take effect January 1, 2011.

Links

HB1584 at GenCourtMobile

Action Dates

Date Body Type

Bill Text Revisions

HB1584 Revision: 16159 Date: Dec. 10, 2009, midnight

Docket