SB79 (2011) Detail

Authorizing the department of revenue administration to impose administrative fines for timber tax violations.


SB 79-FN – AS INTRODUCED

2011 SESSION

11-0940

10/03

SENATE BILL 79-FN

AN ACT authorizing the department of revenue administration to impose administrative fines for timber tax violations.

SPONSORS: Sen. Odell, Dist 8

COMMITTEE: Ways and Means

ANALYSIS

This bill authorizes the department of revenue administration to impose administrative fines not to exceed $2,000 for each offense for violations of the timber tax laws under RSA 79. The proceeds are to be used for administration and enforcement of the timber tax and for education of state and municipal officials.

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

11-0940

10/03

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Eleven

AN ACT authorizing the department of revenue administration to impose administrative fines for timber tax violations.

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

1 New Section; Timber; Yield Tax; Administrative Fine Authority Added. Amend RSA 79 by inserting after section 28-a the following new section:

79:28-b Administrative Fines.

I. The commissioner of the department of revenue administration or the agent 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. 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 this chapter. The proceeds may also be used to educate state personnel responsible for the administration and enforcement of this chapter.

2 New Paragraph; Rulemaking; Administrative Fines. 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 79:28-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, 2012.

LBAO

11-0940

02/10/11

SB 79-FN - FISCAL NOTE

AN ACT authorizing the department of revenue administration to impose administrative fines for timber tax violations.

FISCAL IMPACT:

    The Office of Legislative Budget Assistant is unable to complete a fiscal note for this bill as it is awaiting information from the Department of Revenue Administration. When completed, the fiscal note will be forwarded to the Senate Clerk's Office.

Links

SB79 at GenCourtMobile

Action Dates

Date Body Type

Bill Text Revisions

SB79 Revision: 20483 Date: Feb. 11, 2011, midnight

Docket