Revision: June 2, 2017, 11:12 a.m.
SB 78 - AS AMENDED BY THE HOUSE
1Jun2017... 1645h
2017 SESSION
17-0820
10/05
SENATE BILL 78
AN ACT relative to confidentiality of state tax records in state administrative or judicial proceedings..
SPONSORS: Sen. Bradley, Dist 3; Sen. Innis, Dist 24; Rep. Abrami, Rock. 19
COMMITTEE: Ways and Means
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This bill provides that certain department of revenue administration records, files, returns, or information used in a state administrative or judicial proceeding may be subject to a motion to seal the records, files, returns, or information from disclosure.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
1Jun2017... 1645h 17-0820
10/05
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Seventeen
AN ACT relative to confidentiality of state tax records in state administrative or judicial proceedings..
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Department of Revenue Administration; Confidentiality of Records; State Proceedings. Amend RSA 21-J:14, V(c) to read as follows:
(c) Disclosure of department records, files, returns, or information in a New Hampshire state administrative proceeding or any judicial proceeding pertaining to state tax administration where the information is directly related to a tax issue in the proceeding, or the taxpayer whom the information concerns is a party to such proceeding, or the information concerns a transactional relationship between a person who is a party to the proceeding and the taxpayer. Nothing in this subparagraph shall be construed to prohibit the filing of a motion to seal, or similar equivalent motion, with respect to department records, files, returns, or information, in accordance with the rules of the forum where the administrative proceeding or judicial proceeding is being heard.
2 Effective Date. This act shall take effect 60 days after its passage.