CHAPTER 85
HB 1289 - FINAL VERSION
9Mar2016... 0181h
20Apr2016... 1561EBA
2016 SESSION
\t16-2298
\t09/01
HOUSE BILL\t1289
AN ACT\tmaking technical corrections to certain tax laws.
SPONSORS:\tRep. Major, Rock. 14; Rep. Almy, Graf. 13; Rep. Friel, Rock. 14
COMMITTEE:\tWays and Means
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AMENDED ANALYSIS
\tThis bill makes technical corrections regarding rulemaking authority and reporting and payment dates to certain tax laws. The bill removes a requirement for witnessed signatures on declaration of consideration reports under the real estate transfer tax. The bill repeals the law establishing the division of automated information systems.
\tThis bill was requested by the department of revenue administration.
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Explanation:\tMatter added to current law appears in bold italics.
\t\tMatter removed from current law appears [in brackets and struckthrough.]
\t\tMatter which is either (a) all new or (b) repealed and reenacted appears in regular type.
9Mar2016... 0181h
20Apr2016... 1561EBA\t16-2298
\t09/01
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Sixteen
AN ACT\tmaking technical corrections to certain tax laws.
Be it Enacted by the Senate and House of Representatives in General Court convened:
\t85:1 New Paragraph; Commissioner's Warrant. Amend RSA 76:8 by inserting after paragraph II the following new paragraph:
\t\tII-a. At the time the warrant is issued pursuant to paragraph II, the commissioner shall report to the governor, the speaker of the house of representatives, the president of the senate, and the commissioner of education, a statement of the education tax warrants to be issued for the tax year commencing April 1 of the succeeding year.85:85:85:85:
\t85:2 Community Revitalization Tax Relief Incentive; Rulemaking Authority. Amend RSA 79-E:12 to read as follows:
\t79-E:12 Rulemaking. The commissioner of the department of revenue administration [shall] may adopt rules, pursuant to RSA 541-A, relative to the payment and collection procedures under RSA 79-E:9.
\t85:3 Taxation of Railroads; Notice; Payments. Amend RSA 82:20, I to read as follows:
\t\tI. Based on the determination of value specified in this chapter and the rate specified in RSA 82:2, the commissioner shall assess the tax by issuing a notice to the taxpayer within 15 days of the commissioner's determination. After credit for estimated taxes paid, such net taxes shall be paid to the department within [15] 30 days after the date of such notice.
\t85:4 Taxation of Railroads; Notice; Payments. Amend RSA 82:20, IV to read as follows:
\t\tIV. If the amount due under paragraph I shows an additional amount to be due, such additional amount shall be due and payable within [15] 30 days of notification as provided in paragraph I. If the amount due under paragraph I indicates an overpayment of tax due, the commissioner shall refund or credit the overpayment to the taxpayer in accordance with the provisions of RSA 21-J:28-a.
\t85:5 Utility Tax; Payment Forms. Amend the section heading and paragraph I of RSA 83-F:5 to read as follows:
\t83-F:5 [Returns and Declarations] Payment Forms.
\t\tI. On or before January 15 each year, each utility or person liable for the tax shall file with the commissioner of revenue administration, on a form prescribed by the commissioner, a [return] payment form based on the valuation for April 1 of the prior year. The [return] payment form shall be accompanied by the payment of such amount as has not been prepaid in accordance with paragraph III of this section. If the [return] payment form shows an additional amount to be due, such additional amount is due and payable at the time the [return] payment form is filed. If such [return] payment form shows an overpayment of the tax due, a credit against a subsequent payment or payments due, to the extent of the overpayment, shall be allowed.
\t85:6 Nursing Facility Quality Assessment; Electronic Funds Transfer Requirement; Rules. Amend RSA 84-C:5, I to read as follows:
\t\tI. Except as provided in RSA 84-C:5-a and rules adopted pursuant to RSA 84-C:9, I-a, the payments required by RSA 84-C:3 shall be made by electronic transfer of moneys to the state treasurer and deposited to the nursing facility trust fund established by RSA 151-E:14.
\t85:7 New Paragraph; Nursing Facility Quality Assessment; Rulemaking. Amend RSA 84-C:9 by inserting after paragraph I the following new paragraph:
\t\tI-a. The commissioner may adopt rules, pursuant to RSA 541-A, relative to exceptions to the requirement of RSA 84-C:5, I that payment be made by electronic transfer in instances when a nursing facility is unable to remit payment to the state treasurer by electronic transfer.
\t85:8 Intermediate Care Facility Quality Assessment; Returns; Rulemaking. Amend RSA 84-D:4 to read as follows:
\t84-D:4 Returns. Every ICF shall on or before the 10th day of the month following the expiration of the assessment period make a return to the commissioner and to the commissioner of the department of health and human services. The commissioner [shall] may adopt rules, pursuant to RSA 541-A, relative to the form of such return and the date which it must contain for the correct computation of facility net patient services revenues and the assessment upon such amount. All returns shall be signed by the authorized representative of the ICF, subject to the pains and penalties of perjury. If such return shows an overpayment of the assessment due, the commissioner shall refund or credit the overpayment to the ICF.
\t85:9 References Changes; Determination of Education Grants. Amend RSA 198:41, I and II to read as follows:
\t\tI. Except for municipalities where all school districts therein provide education to all of their pupils by paying tuition to other institutions, the department of education shall determine the total education grant for the municipality as follows:
\t\t\t(a) Add the per pupil cost of providing the opportunity for an adequate education for which each pupil is eligible pursuant to RSA 198:40-a, I-III, and from such amount;
\t\t\t(b) Subtract the amount of the education tax warrant to be issued by the commissioner of revenue administration for such municipality reported pursuant to RSA [76:9] 76:8 for the next tax year.
\t\tII. For municipalities where all school districts therein provide education to all of their pupils by paying tuition to other institutions, the department of education shall determine the total education grant for each municipality as the lesser of the 2 following calculations:
\t\t\t(a) The amount calculated in accordance with paragraph I of this section; or
\t\t\t(b) The total amount paid for items of current education expense as determined by the department of education minus the amount of the education tax warrant to be issued by the commissioner of revenue administration for such municipality reported pursuant to RSA [76:9]76:8 for the next tax year.
\t85:10 Repeal. The following are repealed:
\t\tI. RSA 76:9, relative to commissioner's report.
\t\tII. RSA 21-J:6-a, relative to the division of automated information systems.
\t85:11 Reference; Multistate Tax Commission Audits. Amend RSA 21-J:3, XXXI to read as follows:
\t\tXXXI. Have the authority, subject to appropriation, to contract with the Multistate Tax Commission for participation in audits performed by the Multistate Tax Commission on behalf of member states. While under contract with the state, the Multistate Tax Commission shall be an authorized agent of the commissioner for the purposes [RSA 21-J:14-e] of paragraph IX.
\t85:12 Real Estate Transfer Tax; Declaration of Consideration. Amend RSA 78-B:10, I(b) to read as follows:
\t\t\t(b) Contain a space immediately below the statement in subparagraph (a) for the dated [and witnessed] signature of the purchaser, grantee, assignee, or transferee of the deeded real estate on their respective declaration of consideration and for the dated [and witnessed] signature of the seller, grantor, assignor, or transferor of the deeded real estate on their respective declaration of consideration.
\t85:13 Effective Date. This act shall take effect 60 days after its passage.
Approved: May 19, 2016
Effective Date: July 18, 2016