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1 Refunds. Amend RSA 260:47, III(a)(1)(B) to read as follows:
(B) These filing deadlines may be waived by the commissioner for just cause for agencies of political subdivisions within the state. The waiver shall not be granted to any such agency more often than once in 3 years.
2 Effective Date. This act shall take effect 30 days after passage.
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1 Refunds. Amend RSA 260:47, III(a)(1)(B) to read as follows:
(B) These filing deadlines may be waived by the commissioner for just cause . When a waiver is granted, a fee shall be assessed amounting to 5 percent of the amount of the refund or 50 dollars, whichever is greater. No fee shall be assessed to an agency of a political subdivision within the state. The waiver shall not be granted to any particular requester more often than once in 3 years.
2 Effective Date. This act shall take effect 30 days after passage.