The publisher does not state since when this version applies. Read on 2026-04-09.
Copy read on 2026-11-08 from the Internet Archive's copy of 2026-04-09, because the publisher's site refused Solon's reader. It is not the publisher's own copy. The archived copy it was read from
The commissioner of the department of revenue administration and any authorized employee or agent of the commissioner may accept credit cards or debit cards for the online payment of any of the taxes, penalties, interest, or fees administered by the commissioner or collected by the department. The amount of any service charge required to be paid by the taxpayer to the credit card or debit card service provider to cover the provider's cost of this service shall be determined by the department through a competitive bid process, and the service provider shall add this charge to the amount due, in addition to any tax, penalties, and interest payable. The department, at the time of billing, shall disclose the amount of the service charge to the taxpayer. The commissioner shall adopt rules, pursuant to RSA 541-A, as necessary for the administration of such electronic transactions.
Source. 2011, 180:1, eff. Aug. 13, 2011.
21-J:44 Taxpayer Remedy for Department Failure to Comply With Subdivision.
I. The negligent or intentional failure of the department to comply with any of the provisions of RSA 21-J:40-43 shall suspend the running of any applicable statute of limitations or time limitation within which some act must be done or petition, document, writing, or statement must be filed as to both the taxpayer and the department, and such suspension shall continue until the department complies with such provisions.
II. Nothing in paragraph I shall be construed to suspend the time or times within which any return or declaration of consideration must be filed.
Source. 1991, 163:11, eff. May 27, 1991.
21-J:45 Reports on Status of Requested Tax Refunds.
I. The commissioner of the department of revenue administration shall report to the fiscal committee of the general court within 10 days after the close of each quarter, the status of requested refunds pending from the combined general fund and education trust fund for the following taxes:
(a) Business profits tax.
(b) Business enterprise tax.
(c) [Repealed.]
II. This report shall include, but not be limited to, the number and dollar value of requested refunds carried over from the prior quarter, requested refunds initiated during the quarter, requested refunds paid out during the quarter, and requested refunds outstanding at the end of the quarter. This report shall also include a 5-year history of the requested refunds paid for each tax in subparagraphs I(a)-(c).
Source. 2004, 203:17, eff. June 11, 2004. 2014, 78:4, eff. May 27, 2014. 2021, 91:99, I, eff. Jan. 1, 2025.
21-J:46 Extension of Tax Filing Deadlines for Members of the Armed Forces and National Guard.
I. The commissioner of revenue administration may extend the deadline for a member of the armed forces or national guard to file tax returns and make associated tax payments up to 180 days after return from service in a qualifying duty location, provided such person is filing as an individual, a sole proprietor, or as the member on behalf of a single member limited liability corporation.
II. For the purpose of this section, a "qualifying duty location" means:
(a) A hazardous duty area, as recognized by the Internal Revenue Service; or
(b) A combat zone, as designated by Presidential Executive Order.
III. This section shall apply only to tax returns and associated payments under RSA 77-A and RSA 77-E.
Source. 2008, 306:1, eff. July 2, 2008. 2021, 91:94, eff. Jan. 1, 2025.
21-J:49 Commission to Study Revenue Alternatives to the Road Toll and Vehicle Registration Fees.
I. There is established a commission to study revenue alternatives to the road toll, road toll registration charges, and revenue alternatives to vehicle registration fees, including electric vehicle registration fees, to fund improvements to the state's highways and bridges and their resulting improvements to the environment.
II. Notwithstanding RSA 14:49, the members of the commission shall be as follows:
(a) Six members of the house of representatives, appointed by the speaker of the house of representatives: 2 of whom shall be members of the house public works and highways committee; one of whom shall be a member of the house science, technology and energy committee; and one of whom shall be a member of the house ways and means committee.
(b) One member of the senate, appointed by the president of the senate.
(c) The commissioner of the department of revenue administration, or designee.
(d) The commissioner of the department of safety, or designee.
(e) The commissioner of the department of environmental services, or designee.
(f) The commissioner of the department of transportation, or designee.
(g) One member from the New Hampshire Automobile Dealers Association, appointed by that association.
(h) One member representing an energy and transportation related non-profit organization, appointed by the governor.
(i) One member of the public, appointed by the speaker of the house of representatives.
III. Legislative members of the commission shall receive mileage at the legislative rate when attending to the duties of the commission.
IV. The commission shall:
(a) Study revenue alternatives to the road toll, road toll registration charges, and revenue alternatives to vehicle registration fees, including electric vehicle registration fees, and may study other emerging vehicle fuels and technologies, to fund improvements to the state's highways and bridges, ensuring that all motor vehicles contribute proportionally to their impact on New Hampshire's highway infrastructure, including vehicles registered out of state that may no longer be subject to the road toll.
(b) Study the impact the various fuel-efficient technologies have on the environment.
(c) Consider the interim report of the commission on taxation of alternative fuel and electric-powered motor vehicles of November 1, 2012, and the final report of the commission to study future sustainable revenue sources for funding improvements to state and municipal highways and bridges, dated November 1, 2010.
(d) Track current road toll revenues and, as it deems appropriate, analyze related programs developed in other states and recommend legislation.
(e) Consider the 2019-2020 federally-funded study of a prior road usage fee in New Hampshire.
(f) Evaluate the future funding needs for the operation and maintenance of, and improvements to, state and municipal roadways.
V. The members of the commission shall elect a chairperson from among the members. The first meeting of the commission shall be called by the first-named house member. The first meeting of the commission shall be held within 45 days of the effective date of this section. Seven members of the commission shall constitute a quorum.
VI. The commission shall submit an interim report of its findings and any recommendations for proposed legislation to the speaker of the house of representatives, the president of the senate, the house clerk, the senate clerk, the governor, and the state library on or before December 1, 2025, and shall submit a final report on or before December 1, 2026.
Source. 2024, 26:1, eff. May 20, 2024.