Revision: Feb. 3, 2011, midnight
SB 76-FN – AS INTRODUCED
2011 SESSION
10/03
SENATE BILL 76-FN
AN ACT relative to the authority of the department of revenue administration to adopt rules and to administer state tax laws.
SPONSORS: Sen. Sanborn, Dist 7; Sen. White, Dist 9; Sen. Bradley, Dist 3; Sen. Rausch, Dist 19; Sen. De Blois, Dist 18; Sen. Groen, Dist 6; Sen. Luther, Dist 12; Sen. Forsythe, Dist 4; Sen. Forrester, Dist 2; Rep. T. Keane, Merr 13; Rep. Cohn, Merr 6; Rep. D. McGuire, Merr 8; Rep. Bettencourt, Rock 4; Rep. Jennifer Coffey, Merr 6
COMMITTEE: Executive Departments and Administration
This bill requires the department of revenue administration to have express legislative authorization for increasing fees, establishing fine or penalty schedules, or imposing penalties on taxpayers. It requires the adoption of tax forms pursuant to RSA 541-A. The bill also requires the department to adopt a form for the summary filing of business profits and business enterprise taxes by a business organization, and removes the additional penalty for failure to make electronic payments.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
11-0777
10/03
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Eleven
AN ACT relative to the authority of the department of revenue administration to adopt rules and to administer state tax laws.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Department of Revenue Administration; Rulemaking Authority; State Tax Laws. Amend RSA 21-J:13, I to read as follows:
I. The collection of state taxes administered by the department [under RSA 21-J:1, II(a)]. Provided however that the authority to administer state tax laws shall not permit the department to increase any fee, establish any fine or penalty schedule, or impose any penalty on the taxpayers of this state, unless expressly authorized in law. No general grant of authority for rulemaking shall be considered as express authorization. Any proposed administrative rule which would increase any fee, authorize the assessment of fines, or impose any penalty on taxpayers shall require legislative approval prior to adoption. The commissioner may propose legislation as provided in RSA 21-J:3, XI for obtaining express authorization or legislative approval.
2 New Paragraphs; Department of Revenue Administration; Rulemaking Authority; Tax Forms Added; Combined Business Tax Summary. Amend RSA 21-J:13 by inserting after paragraph XIII the following new paragraphs:
XIV. The requirements for all tax forms developed or approved by the department.
XV. A form which shall allow business organizations conducting business activities in this state to report business profits taxes and business enterprise taxes on one business tax summary form.
3 Repeal. The following are repealed:
I. RSA 21-J:13-a, relative to the exemption of department of revenue administration forms from rulemaking.
II. RSA 21-J:33, III, relative to the additional penalty for failure to make payments by electronic fund transfer.
II. RSA 541-A:21, V, relative to the exception for the department of revenue administration under RSA 21-J:13-a.
4 Effective Date. This act shall take effect 60 days after its passage.
LBAO
11-0777
02/02/11
SB 76-FN - FISCAL NOTE
AN ACT relative to the authority of the department of revenue administration to adopt rules and to administer state tax laws.
FISCAL IMPACT:
Due to time constraints, the Office of Legislative Budget Assistant is unable to provide a fiscal note for this bill at this time. When completed, the fiscal note will be forwarded to the Senate Clerk's Office.