Revision: Jan. 27, 2023, 12:31 p.m.
Rep. C. McGuire, Merr. 27
Rep. P. Schmidt, Straf. 14
Rep. Hatch, Coos 6
Sen. Lang, Dist 2
Sen. Pearl, Dist 17
January 20, 2023
2023-0086h
05/10
Amendment to HB 285
Amend the title of the bill by replacing it with the following:
AN ACT authorizing the department of revenue administration to incorporate the New Hampshire equalization manual into the administrative rules and relative to the development of forms or returns by the department.
Amend the bill by inserting after section 1 the following and renumbering the original section 2 to read as 3:
2 New Subparagraph; Department of Revenue Administration; Development of Forms. Amend RSA 21-J:1, II by inserting after subparagraph (c) the following new subparagraph:
(d) Developing such forms or returns as may be necessary, which forms or returns may be required to be signed under the pains and penalties of perjury.
2023-0086h
AMENDED ANALYSIS
This bill allows the department of revenue administration to incorporate by reference the New Hampshire equalization manual into the administrative rules of the department. The bill also allows the department of revenue administration to develop such forms or returns as may be necessary.