Bill Text - HB1701 (2012)

Prohibiting New Hampshire from entering into or enforcing reciprocal agreements with other states to deny rights and privileges for nonpayment of taxes owed to another state.


Revision: June 7, 2012, midnight

HB 1701-FN – VERSION ADOPTED BY BOTH BODIES

15Feb2012… 0692h

05/02/12 1870s

6June2012… 2400CofC

2012 SESSION

12-2268

09/04

HOUSE BILL 1701-FN

AN ACT prohibiting New Hampshire from entering into or enforcing reciprocal agreements with other states to deny rights and privileges for nonpayment of taxes owed to another state.

SPONSORS: Rep. Manuse, Rock 5; Rep. Sapareto, Rock 5; Rep. Cohn, Merr 6; Rep. Bowers, Sull 3; Rep. Infantine, Hills 13; Rep. Sorg, Graf 3; Rep. Lambert, Hills 27; Rep. Itse, Rock 9; Sen. White, Dist 9

COMMITTEE: State-Federal Relations and Veterans Affairs

AMENDED ANALYSIS

This bill prohibits New Hampshire from entering into or enforcing reciprocal agreements with other states to deny rights and privileges for nonpayment of taxes owed to another state. Certain reciprocal agreements are excepted from this prohibition.

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

15Feb2012… 0692h

05/02/12 1870s

6June2012… 2400CofC

12-2268

09/04

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Twelve

AN ACT prohibiting New Hampshire from entering into or enforcing reciprocal agreements with other states to deny rights and privileges for nonpayment of taxes owed to another state.

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

1 New Chapter; Prohibition on Certain Reciprocity Agreements With Other States. Amend RSA by inserting after chapter 12-M the following new chapter:

CHAPTER 12-N

PROHIBITION ON CERTAIN RECIPROCITY AGREEMENTS

WITH OTHER STATES

12-N:1 Prohibition on Certain Reciprocity Agreements With Other States. The state of New Hampshire is prohibited from entering into or enforcing reciprocal agreements with other states to deny rights and privileges for nonpayment of taxes owed to another state; provided, that this prohibition shall not apply to the following multi-jurisdictional reciprocal agreements and related taxes and fees:

I. The international fuel tax agreement authorized pursuant to RSA 260:65-b.

II. The international registration plan authorized pursuant to RSA 260:73.

III. The Uniform Carrier Registration System as authorized by section 4305 of the federal Unified Carrier Registration Act of 2005, 49 U.S.C. section 14504a, as amended pursuant to RSA 21-P:4, XIV.

IV. The toll violation enforcement reciprocity agreement, adopted by memorandum of agreement between New Hampshire, Maine, and Massachusetts, and other agreements related to collection of toll revenue or related fees between New Hampshire and other states.

2 New Paragraph; Division of Motor Vehicles. Amend RSA 263:56-a by inserting after paragraph II the following new paragraph:

II-a. Under no circumstances shall the director suspend, revoke, or fail to renew a driver’s license for failure to pay taxes to a state other than New Hampshire. The director, upon receipt of request by a driver, accompanied by substantial evidence that a New Hampshire driver license suspension is the result of an out-of-state conviction for failure to pay taxes or an offense not pursuant to New Hampshire state law shall either restore the driver’s New Hampshire driving privilege or forward the request to the bureau of hearings for a hearing to evaluate the evidence.

3 Effective Date. This act shall take effect January 1, 2013.

LBAO

12-2268

Amended 05/14/12

HB 1701 FISCAL NOTE

AN ACT prohibiting New Hampshire from entering into or enforcing reciprocal agreements with other states to deny rights and privileges for nonpayment of taxes owed to another state.

FISCAL IMPACT:

      The Department of Administrative Services states this bill, as amended by the Senate (Amendment #2012-1870s), may have an indeterminable fiscal impact on state, county, or local revenue and expenditures in FY 2013 and each year thereafter.

METHODOLOGY:

    The Department of Administrative Services states this bill prohibits the state from entering into or enforcing certain reciprocity agreements with other states. The Department states it does not possess the information which would enable it to fully identify each and every agreement which might be construed to fall within the scope of this prohibition. The Department states state agencies that, for example, issue various types of licenses on behalf of the state may or may not be impacted by this legislation. The Department is unable to estimate the repercussion or financial impact, if any, that may stem from a refusal by the state to enforce any existing agreements.

    The Department of Safety states this bill exempts certain motor vehicle registration and fuel tax agreements from its prohibition, so it would have a fiscal impact on the Department. The Department states this bill may lead to an increase in hearings related to driver’s license suspensions, but it expects such an increase to be minimal and to be absorbed within existing resources.

      The Department of Transportation states this bill also exempts certain toll violation reciprocity agreements between New Hampshire and other states, so it does not expect this bill to have a fiscal impact.