New Hampshire Revised Statutes 77-G:6 – Department of Revenue Administration; Requirements
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I. The department of revenue administration shall:
(a) Develop, and annually verify and update, by February 1, a list of eligible nonprofit scholarship funding organizations that meet the requirements of this chapter. The department shall post this list on the department’s Internet website and update the list monthly. The department shall forward the list and any updates to the commissioner of the department of education who shall post the list on the department of education’s Internet website.
(b) Conduct or require audits in response to any reasonable complaints made. The cost of an independent audit shall be paid by the scholarship organization, but this cost shall be excluded from the administrative expenses requirement set forth in N.H. Rev. Stat. § 77-G:5, I(f).
(c) Establish a process by which individuals may notify the department of revenue administration of any violation by a parent, business organization, business enterprise, scholarship organization, or nonpublic school of state laws relating to program participation. The department of revenue administration shall conduct an inquiry of any written complaint of a violation of this chapter, or make a referral to the appropriate agency for an investigation, if the complaint is signed by the complainant and is legally sufficient. A complaint is legally sufficient if it contains facts demonstrating a violation of this chapter or any rule adopted pursuant to this chapter. In order to determine legal sufficiency, the department of revenue administration may require supporting information or documentation from the complainant.
(d) Create, maintain, and post online the relevant forms and reports, and submit scholarship organization reports to the members of the house and senate education committees and to the department of education.
(e) Post to the department’s website an up-to-date total of the amount of credits available.
(f) No later than January 1, 2013, adopt rules pursuant to RSA 541-A, relative to:
(1) The application procedure for a scholarship organization applying to accept scholarship donations under this chapter.
(2) The application procedure for a business organization, business enterprise, or individual applying to a scholarship organization for a tax credit under this chapter.
(3) Complaint procedures, including the filing of a complaint and investigations of complaints.
(4) The design and content of the forms and applications required to be filed with, or issued by, the department of revenue administration under this chapter.
(a) Develop, and annually verify and update, by February 1, a list of eligible nonprofit scholarship funding organizations that meet the requirements of this chapter. The department shall post this list on the department’s Internet website and update the list monthly. The department shall forward the list and any updates to the commissioner of the department of education who shall post the list on the department of education’s Internet website.
Terms Used In New Hampshire Revised Statutes 77-G:6
- Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
- state: when applied to different parts of the United States, may extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall include said district and territories. See New Hampshire Revised Statutes 21:4
(b) Conduct or require audits in response to any reasonable complaints made. The cost of an independent audit shall be paid by the scholarship organization, but this cost shall be excluded from the administrative expenses requirement set forth in N.H. Rev. Stat. § 77-G:5, I(f).
(c) Establish a process by which individuals may notify the department of revenue administration of any violation by a parent, business organization, business enterprise, scholarship organization, or nonpublic school of state laws relating to program participation. The department of revenue administration shall conduct an inquiry of any written complaint of a violation of this chapter, or make a referral to the appropriate agency for an investigation, if the complaint is signed by the complainant and is legally sufficient. A complaint is legally sufficient if it contains facts demonstrating a violation of this chapter or any rule adopted pursuant to this chapter. In order to determine legal sufficiency, the department of revenue administration may require supporting information or documentation from the complainant.
(d) Create, maintain, and post online the relevant forms and reports, and submit scholarship organization reports to the members of the house and senate education committees and to the department of education.
(e) Post to the department’s website an up-to-date total of the amount of credits available.
(f) No later than January 1, 2013, adopt rules pursuant to RSA 541-A, relative to:
(1) The application procedure for a scholarship organization applying to accept scholarship donations under this chapter.
(2) The application procedure for a business organization, business enterprise, or individual applying to a scholarship organization for a tax credit under this chapter.
(3) Complaint procedures, including the filing of a complaint and investigations of complaints.
(4) The design and content of the forms and applications required to be filed with, or issued by, the department of revenue administration under this chapter.