Revision: Jan. 17, 2013, midnight
SB 30 – AS INTRODUCED
2013 SESSION
09/01
SENATE BILL 30
AN ACT making technical corrections to tax laws.
SPONSORS: Sen. Odell, Dist 8; Sen. D'Allesandro, Dist 20; Sen. Rausch, Dist 19; Sen. Hosmer, Dist 7; Rep. Hatch, Coos 6; Rep. Major, Rock 14; Rep. Campbell, Hills 33
This bill makes technical corrections to tax laws.
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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
13-0846
09/01
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Thirteen
AN ACT making technical corrections to tax laws.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Duties of Commissioner; Collection Costs. Amend RSA 21-J:3, XXVII to read as follows:
XXVII. Have the authority to contract with vendors to collect unpaid tax liabilities and share such taxpayer information with authorized vendors as is reasonably necessary to collect such debts and assess the taxpayer or debtor for the cost of such collection service.
2 Confidentiality of Department Records; Information Sharing With Federal Agencies. Amend RSA 21-J:14, V(b) to read as follows:
(b) Disclosure of department records, files, or returns to the United States [Internal Revenue Service] Department of Treasury and United States Food and Drug Administration in accordance with compacts for the exchange of information between the department and the [Internal Revenue Service] bureaus within the Department of Treasury and the Food and Drug Administration, but only for the purpose of, and to the extent necessary in, the administration of federal tax laws, and related statutes.
3 Confidentiality of Department Records; Disclosure Violations. RSA 21-J:14, VIII is repealed and reenacted to read as follows:
VIII. It shall be unlawful for any officer or employee of the state or an officer or employee of a vendor which has entered into a contractual agreement with the department under RSA 21-J:3, XX, or has entered into a contractual agreement with the state and is authorized by law to receive information made confidential and privileged by this section, willfully to disclose to any person, except as authorized in this section, any records or files of the department. The term “willfully,” as used in this paragraph, shall have the sane meaning as provided in RSA 626:2, IV. Any violation of this section shall be a class A misdemeanor punishable upon conviction by a fine or imprisonment or both under RSA 651:2 and shall in addition to any other punishment be dismissed from office or discharged from employment upon conviction for such offense.
4 Refund of Taxes of $10 or Less. Amend RSA 21-J:28-a, V to read as follows:
V. In all cases where it appears that a taxpayer has overpaid his or her tax and the overpayment is $10 or less, the department may, in its discretion, disregard the overpayment if the cost to the state to refund the overpayment would exceed the amount involved, unless the taxpayer has requested the refund in writing to the commissioner specifying the grounds upon which the refund request is based.
5 Business Profits Tax; Corrections; Notice. Amend RSA 77-A:10 to read as follows:
77-A:10 Corrections. Each taxpayer shall report to the commissioner of revenue administration any change in the amount of its gross business profits as finally determined by the United States Internal Revenue Service with respect to any previous year for which the taxpayer has made a return under this chapter. Such a report shall be made not later than 6 months after the taxpayer has received notice from the United States Internal Revenue Service that such change has finally been determined. Notwithstanding any other provision of law, a taxpayer reporting a correction pursuant to this section shall be given notice by the department [of any adjustment to the tax due with respect to such correction] within 6 months of the filing of the report that the return is being retrieved.
6 Checks Tendered in Payment of Taxes. Amend RSA 80:52-b to read as follows:
80:52-b Checks Tendered in Payment of Taxes.
I. If any person tenders a check for the payment of any taxes levied by the tax collector and the check is returned to the tax collector as uncollectible for any reason, such taxes shall be deemed not paid and the person tendering such check shall be subject to applicable tax delinquency penalties, protest and collection charges.
II. If any person tenders a check for the payment of any taxes levied by the tax collector and the check is drawn on a foreign bank, the person tendering such check shall be subject to all applicable foreign check bank fees.
7 Effective Date. This act shall take effect 60 days after its passage.