New Hampshire Revised Statutes 82-A:15 – Administration; Rulemaking; Proceedings
Current as of: 2023 | Check for updates
|
Other versions
I. The commissioner shall collect the taxes imposed under this chapter and interest, additions to tax and penalties imposed, and pay over to the state treasurer the amount of funds collected under this chapter.
II. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to:
(a) The administration of the communications services tax; and
(b) The recovery of any tax imposed by RSA 82-A, interest on tax, or penalties.
III. In the case of a notice of hearing, such notice shall be mailed to the retailer or taxpayer concerned at his last known address, by United States certified or registered mail, and such notice shall be mailed not less than 7 days prior to the date fixed for the hearing.
IV, V. [Repealed.]
VI. Retailers aggrieved by the department‘s determination of liability with respect to N.H. Rev. Stat. § 106-H:9 may appeal pursuant to the procedures and subject to the time limits provided for in taxes administered by the department under RSA 21-J, except that any appeals of the commissioner’s redeterminations shall be to the superior court in the county in which the retailer resides or has a place of business or a resident agent. The date of the written notice of liability under N.H. Rev. Stat. § 106-H:9 to the retailer shall commence the 60-day period to appeal such determinations under N.H. Rev. Stat. § 21-J:28-b, I.
II. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to:
Terms Used In New Hampshire Revised Statutes 82-A:15
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Commissioner: means the commissioner of the department of revenue administration. See New Hampshire Revised Statutes 82-A:2
- Communications services: means services for transmitting, emitting, or receiving signs, signals, writing, images, sounds or intelligence of any nature by any electromagnetic system capable of 2-way communication and includes, without limitation, messages or information transmitted through use of local, toll and wide area telephone service; private line services and networks, whether leased, rented or owned; channel services; telegraph services; teletypewriter services; cable television; computer exchange services; mobile telecommunications services; prepaid wireless telecommunications services; VoIP; facsimile services; specialized mobile radio; stationary 2-way radio; paging services; or any other form, whether stationary, portable or mobile, of 2-way communications; or any other transmission of messages or information by electronic or similar means, between or among points by wire, cable, fiber-optics, laser, microwave, radio, satellite or similar facilities. See New Hampshire Revised Statutes 82-A:2
- Department: means the department of revenue administration. See New Hampshire Revised Statutes 82-A:2
- registered mail: when used in connection with the requirement for notice by mail shall mean either registered mail or certified mail. See New Hampshire Revised Statutes 21:32-a
- Retailer: means and includes every person engaged in the business of making sales at retail as defined in this chapter. See New Hampshire Revised Statutes 82-A:2
- 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
- Taxpayer: means a person who individually or through his or her agents, employees or permittees uses communications services in this state and who incurs a tax liability under this chapter. See New Hampshire Revised Statutes 82-A:2
- United States: shall include said district and territories. See New Hampshire Revised Statutes 21:4
(a) The administration of the communications services tax; and
(b) The recovery of any tax imposed by RSA 82-A, interest on tax, or penalties.
III. In the case of a notice of hearing, such notice shall be mailed to the retailer or taxpayer concerned at his last known address, by United States certified or registered mail, and such notice shall be mailed not less than 7 days prior to the date fixed for the hearing.
IV, V. [Repealed.]
VI. Retailers aggrieved by the department‘s determination of liability with respect to N.H. Rev. Stat. § 106-H:9 may appeal pursuant to the procedures and subject to the time limits provided for in taxes administered by the department under RSA 21-J, except that any appeals of the commissioner’s redeterminations shall be to the superior court in the county in which the retailer resides or has a place of business or a resident agent. The date of the written notice of liability under N.H. Rev. Stat. § 106-H:9 to the retailer shall commence the 60-day period to appeal such determinations under N.H. Rev. Stat. § 21-J:28-b, I.