Revision: Feb. 8, 2022, 2:35 p.m.
Rep. Abrami, Rock. 19
January 26, 2022
2022-0300h
10/05
Amendment to HB 1063
Amend the bill by inserting after section 3 the following and renumbering the original section 4 to read as 5:
4 Department of Revenue Administration; Claim for Refund of Taxes. Amend RSA 21-J:28-a, II to read as follows:
II. After a claim for refund is filed, the department shall examine it and either issue [a notice of] the refund or grant the credit to the claimant, or issue a notice of complete or partial denial. After receipt of the department's decision, the claimant may file a written petition for reconsideration with the department as provided in RSA 21-J:28-b.
2022-0300h
AMENDED ANALYSIS
This bill makes technical changes to the business profits tax, the meals and rooms tax, and the administration of taxes by the department of revenue administration.