CHAPTER 254
SB 78 - FINAL VERSION
06/22/2017 2344CofC
2017 SESSION
17-0820
10/05
SENATE BILL 78
AN ACT requiring audit records related to payment of business profits tax to be confidential.
SPONSORS: Sen. Bradley, Dist 3; Sen. Innis, Dist 24; Rep. Abrami, Rock. 19
COMMITTEE: Ways and Means
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This bill requires that business profits tax taxpayer records obtained by the commissioner of revenue administration or the commissioner's agents for an audit of the taxpayer, or used in a judicial proceeding, shall be confidential and not disclosed.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
06/22/2017 2344CofC 17-0820
10/05
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Seventeen
AN ACT requiring audit records related to payment of business profits tax to be confidential.
Be it Enacted by the Senate and House of Representatives in General Court convened:
254:1 New Paragraphs; Business Profits Tax; Taxpayer Records. Amend RSA 77-A:11 by inserting after paragraph III the following new paragraphs:
IV. Any taxpayer records obtained or inspected by the commissioner or his or her agents for the purpose of conducting an audit of the taxpayer's compliance or liability under this chapter shall be kept confidential and not disclosed for any purpose unless required by law.
V. In any judicial proceeding under this chapter, all taxpayer records and related pleadings shall remain sealed and not disclosed to any non-party to the proceeding for any purpose unless required by law.
254:2 Effective Date. This act shall take effect 60 days after its passage.
Approved: July 18, 2017
Effective Date: September 16, 2017
| Date | Body | Type |
|---|---|---|
| Jan. 25, 2017 | Senate | Hearing |
| March 30, 2017 | Senate | Floor Vote |
| April 26, 2017 | House | Hearing |
| May 17, 2017 | House | Exec Session |
| June 1, 2017 | House | Floor Vote |
| June 15, 2017 | House | Floor Vote |
| June 22, 2017 | House | Floor Vote |
| June 22, 2017 | Senate | Floor Vote |
Sept. 16, 2017: Signed by the Governor on 07/18/2017; Chapter 0254; Effective 09/16/2017
June 22, 2017: Enrolled (In recess 06/22/2017); SJ 20
June 22, 2017: Enrolled 06/22/2017 HJ 19 P. 27
June 22, 2017: Conference Committee Report # 2017-2344c, Adopted, VV; 06/22/2017; SJ 20
June 22, 2017: Conference Committee Report 2344c: Adopted, VV 06/22/2017 HJ 19 P. 6
June 15, 2017: Conference Committee Report # 2017-2344c Filed 06/15/2017; Senate Amendment + New Amendment
June 14, 2017: Committee of Conference Meeting: 06/14/2017, 03:00 pm, Room 103, LOB
June 8, 2017: Speaker Appoints: Reps. Abrami, Lang, Burns, Walz 06/08/2017 HJ 18 P. 6
June 8, 2017: House Accedes to Senate Request for CofC (Rep. Packard): MA VV 06/08/2017 HJ 18 P. 6
June 8, 2017: President Appoints: Senators Sanborn, Giuda, D'Allesandro; 06/08/2017; SJ 19
June 8, 2017: Sen. Sanborn Moved Nonconcur with the House Amendment; Requests C of C, MA, VV; 06/08/2017; SJ 19
June 1, 2017: Ought to Pass with Amendment 1645h: MA VV 06/01/2017 HJ 17 P. 22
June 1, 2017: Amendment # 2017-1645h: AA VV 06/01/2017 HJ 17 P. 22
June 1, 2017: Committee Report: Ought to Pass with Amendment # 2017-1645h (NT) for 06/01/2017 (Vote 22-0; CC) HC 26 P. 10
May 17, 2017: Executive Session: 05/17/2017 10:30 AM LOB 202
May 9, 2017: Full Committee Work Session: 05/09/2017 01:00 PM LOB 202
April 26, 2017: Public Hearing: 04/26/2017 10:00 AM LOB 202
March 23, 2017: Introduced 03/23/2017 and referred to Ways and Means HJ 11 P. 27
March 30, 2017: Ought to Pass: RC 14Y-8N, MA; OT3rdg; 03/30/2017; SJ 12
March 30, 2017: Committee Report: Ought to Pass, 03/30/2017; SC 16
Jan. 25, 2017: Hearing: 01/25/2017, Room 100, SH, 09:00 am; SC 7
Jan. 5, 2017: Introduced 01/05/2017 and Referred to Ways and Means; SJ 4