Revision: Jan. 12, 2012, midnight
HB 564 – AS AMENDED BY THE HOUSE
11Jan2012… 2745h
2011 SESSION
10/03
HOUSE BILL 564
AN ACT relative to the adoption of forms by the department of revenue administration for the filing of taxes and removing the requirement for electronic tax payments.
SPONSORS: Rep. Jennifer Coffey, Merr 6; Rep. Kurk, Hills 7; Rep. Bettencourt, Rock 4; Rep. Stepanek, Hills 6; Rep. Jasper, Hills 27; Sen. Carson, Dist 14; Sen. Boutin, Dist 16
This bill requires that business tax forms relating to the business profits tax, the business enterprise tax, and the interest and dividends tax, developed or approved by the department of revenue administration, shall be adopted pursuant to RSA 541-A, the administrative procedure act. The bill also repeals the penalty for failure to make electronic payments and the authority of the department of revenue administration to require 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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
11Jan2012… 2745h
11-0303
10/03
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Eleven
AN ACT relative to the adoption of forms by the department of revenue administration for the filing of taxes and removing the requirement for electronic tax payments.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 New Paragraph; Department of Revenue Administration; Rulemaking Authority; Business Tax Forms Added. Amend RSA 21-J:13 by inserting after paragraph XIII the following new paragraph:
XIV. The requirements for business tax forms developed or approved by the department which relate to the business profits tax under RSA 77-A, the business enterprise tax under RSA 77-E, and the taxation of incomes under RSA 77.
2 Rulemaking; Forms. Amend RSA 21-J:13-a to read as follows:
21-J:13-a Exemption From Rulemaking Requirement. The commissioner shall be exempt from adopting, as rules pursuant to RSA 541-A, the requirements on all forms except as provided in RSA 21-J:13, XIV.
3 Rulemaking; Reference Removed. Amend RSA 21-J:13, X to read as follows:
X. A method for collecting taxes by electronic transfer [under RSA 21-J:3, XXI].
4 Repeal. The following are repealed:
I. RSA 21-J:33, III, relative to the penalty for failure to comply with electronic payment requirements.
II. RSA 21-J:3, XXI, relative to the authority of the commissioner of revenue administration to require electronic payment.
5 Effective Date. This act shall take effect 60 days after its passage.