Text to be removed highlighted in red.
1 New Paragraph; Department of Revenue Administration; Interest. Amend RSA 21-J:28 by inserting after paragraph I the following new paragraph:
I-a. In the case of an assessment of any tax, the department may prescribe a time not to exceed 30 days after notice of the original assessment or any reissued assessment during which, if any amount of the tax is paid, no interest shall be imposed on such amount for the period after notice of the original or reissued assessment.
2 Meals and Rooms Tax; Returns and Payment; Electronic Filing. Amend RSA 78-A:8, I to read as follows:
I. Every operator shall, on or before the fifteenth day of the calendar month following the collection of taxes imposed by this chapter, file a return reporting the results of the preceding month to the commissioner of revenue administration. This return shall be filed even though no tax may be due. Returns may be filed by mail or through electronic data submission . If such operator has been granted permission to make other than monthly filings, as provided in RSA 78-A:9, II(b), the operator shall make a return in accordance with the return schedule permitted by the department of revenue administration, even though no tax may be due. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to the form of such return and the data which it shall contain. All electronically filed returns shall contain an electronic authorization by the operator or an authorized representative subject to the pains and penalties of perjury. The commissioner shall adopt rules, under RSA 541-A, relative to the method of electronic authorization.
3 Repeal. RSA 78-A:3, III, relative to the definition of electronic data submission, is repealed.
4 Effective Date. This act shall take effect upon its passage.
Text to be added highlighted in green.
1 New Paragraph; Department of Revenue Administration; Interest. Amend RSA 21-J:28 by inserting after paragraph I the following new paragraph:
I-a. In the case of an assessment of any tax, the department may prescribe a time not to exceed 30 days after notice of the original assessment or any reissued assessment during which, if any amount of the tax is paid, no interest shall be imposed on such amount for the period after notice of the original or reissued assessment.
2 Meals and Rooms Tax; Returns and Payment; Electronic Filing. Amend RSA 78-A:8, I to read as follows:
I. Every operator shall, on or before the fifteenth day of the calendar month following the collection of taxes imposed by this chapter, file a return reporting the results of the preceding month to the commissioner of revenue administration. This return shall be filed even though no tax may be due. Returns may be filed by mail or electronically . If such operator has been granted permission to make other than monthly filings, as provided in RSA 78-A:9, II(b), the operator shall make a return in accordance with the return schedule permitted by the department of revenue administration, even though no tax may be due. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to the form of such return and the data which it shall contain. All electronically filed returns shall contain an electronic authorization by the operator or an authorized representative subject to the pains and penalties of perjury. The commissioner shall adopt rules, under RSA 541-A, relative to the method of electronic authorization.
3 Repeal. RSA 78-A:3, III, relative to the definition of electronic data submission, is repealed.
4 Effective Date. This act shall take effect upon its passage.