{"id": "HB1563", "year": 1994, "term": "1993-1994", "title": "imposing a value added tax and repealing certain state and municipal taxes and fees.", "narrative": "It was introduced on January 5, 1994 and referred to the House Ways and Means committee. The committee held a public hearing on February 1, 1994. The majority of the committee recommended that the House kill it by a vote of 10\u20138. On February 15, 1994 the House rejected a motion to study it after the session ends on a roll call 120\u2013229, on a motion by Rep. Harwell. On February 15, 1994 the House voted to kill it on a voice vote.", "stages": [{"label": "House Committee (Ways and Means)", "hand": "H:committee", "text": "It was introduced on January 5, 1994 and referred to the House Ways and Means committee. The committee held a public hearing on February 1, 1994. The majority of the committee recommended that the House kill it by a vote of 10\u20138.", "notes": []}, {"label": "On the House Floor", "hand": "H:floor", "text": "On February 15, 1994 the House rejected a motion to study it after the session ends on a roll call 120\u2013229, on a motion by Rep. Harwell. On February 15, 1994 the House voted to kill it on a voice vote.", "notes": []}], "notes": [], "vote_note": "1 of the floor votes on this bill were voice or division votes, which do not record how individual legislators voted.", "events": [{"date": "1994-01-05", "text": "INTRODUCED AND REF TO WAYS & MEANS; HJ7,P199", "routine": false, "cite": "HJ 7"}, {"date": "1994-02-01", "text": "HEARING FEB01 10:00 RM304,LOB FOR: WAYS & MEANS", "routine": false}, {"date": "1994-02-10", "text": "MAJ REPORT ITL FOR FEB15 (VOTE 10-8)", "routine": false}, {"date": "1994-02-15", "text": "REP HARWELL SUBST REF FOR STUDY, ML RC(120-229); ITL REPORT", "routine": false}, {"date": "1994-02-15", "text": "ADOPTED VV; HJ26,P797-800", "routine": false, "cite": "HJ 26"}], "next_step": "House: INEXPEDIENT TO LEGISLATE", "archived": {"docket": true, "sponsors": true, "reports": false, "votes": false, "video": false, "hearings": true, "committee": true}, "status_source": "General Court bill status page", "chapter": "", "journey": {"steps": [{"date": "1994-02-15", "body": "H", "act": "killed", "mark": "x", "text": "Killed on a voice vote"}], "rail": [{"stop": "Introduced", "mark": "p", "date": "1994-01-05", "say": "Introduced"}, {"stop": "House", "mark": "x", "date": "1994-02-15", "say": "Killed on a voice vote"}, {"stop": "Senate", "mark": "-", "date": "", "say": "Never reached"}, {"stop": "Governor", "mark": "-", "date": "", "say": "Never reached"}, {"stop": "Law", "mark": "x", "date": "1994-02-15", "say": "Did not become law"}]}, "text_url": "", "facts": {"gen_status": "HOUSE", "house_status": "INEXPEDIENT TO LEGISLATE"}, "sponsors": [{"member_id": "", "name": "Harwell", "party": "", "chamber": "H", "county": "Coos", "district": "7", "label": "Rep. Harwell (Coos 7)", "sequence": 0, "prime": true, "source": "bill text", "prime_inferred": true, "as_printed": "Rep. Harwell, Coos 7", "display_plain": "Rep. Harwell", "display": "Rep. Harwell", "display_full": "Rep. Harwell (Coos 7)", "district_label": "Coos 7", "sort": "harwell", "slug": ""}], "rollcalls": [{"date": "1994-02-15", "body": "H", "question": "Inexpedient to Legislate", "mover": "", "yeas": null, "nays": null, "passed": true, "vote_kind": "VV", "vote_kind_label": "voice vote", "threshold_note": null, "tally": {}, "members": [], "amendment": null, "mk": "itl", "mf": {}}], "stations": [{"when": "1994-02-01", "time": "10:00", "what": "hearing", "committee": "Ways and Means", "body": "H", "venue": "RM304,LOB", "video_id": "", "watch": null, "predicted": "", "start": null, "state": "prestream", "tolerance": null, "short": false, "end": null, "end_stated": false, "end_from": null, "candidate": null, "start_stated": false, "said_how": null, "end_stated_cluster": false}], "reports": [], "docket_reports": [{"date": "1994-02-10", "dated": "recorded", "body": "H", "committee": "Ways and Means", "side": "Majority", "recommendation": "INEXPEDIENT TO LEGISLATE", "vote_yeas": 10, "vote_nays": 8, "amendment": "", "new_title": false, "cite": "", "cite_url": ""}], "report_actions": [], "veto_message": null, "bill_note": null, "subject": "Taxes - State", "subject_source": "granite record", "house_committee": "Ways and Means", "senate_committee": "", "lsr": "1994-2020", "docket_url": "https://gc.nh.gov/bill_status/legacy/bs2016/bill_docket.aspx?lsr=2020&sy=1994&txtsessionyear=1994&txtbillnumber=hb1563&sortoption=billnumber", "documents": [{"label": "Bill status page", "url": "https://gc.nh.gov/bill_status/legacy/bs2016/Bill_status.aspx?lsr=2020&sy=1994&txtsessionyear=1994&txtbillnumber=hb1563&sortoption=billnumber", "kind": "status"}, {"label": "Docket", "url": "https://gc.nh.gov/bill_status/legacy/bs2016/bill_docket.aspx?lsr=2020&sy=1994&txtsessionyear=1994&txtbillnumber=hb1563&sortoption=billnumber", "kind": "docket"}], "amendments": [], "billtext": {"version": "", "title": "", "analysis": "This bill imposes a value added tax and repeals the interest and dividends tax, business profits tax, commuter income tax, tobacco tax, meals and rooms tax, real estate transfer tax, refined petroleum products tax, forest conservation and taxation also known as the timber tax, communications services tax, legacies and successions tax, transfer tax on the personal property of nonresident decedents, boat fees, certain municipal permits, road tolls also known as the gas tax and diesel tax, insurance premium tax, tax on marine underwriting profits, airway tolls also known as the aviation fuel tax, fees relating to licenses for the sale of liquor and beer by volume, certain corporate filing fees, and the business enterprise tax.", "fiscal": {"lead": "", "tables": [{"caption": "", "raw": ["The Departments have determined this bill will decrease state and local revenues combined by $232,400,000 in FY 1995 and by $464,800,000 in FY 1996. State expenditures will increase by $392,500 in FY 1995 and decrease by $1,215,000 in FY 1996. There will be no impact on county revenues or on county and local expenditures."]}]}, "body": "3623B\n\nHB 1563-FN-A\n\nOne Thousand Nine Hundred and Ninety-Four\n\nimposing a value added tax and repealing certain state\n\nand municipal taxes and fees.\n\nBe it Enacted by the Senate and House of\n\nRepresentatives in General Court convened:\n\n1 Repeal. The following are repealed:\n\nI. RSA 4-C:1, II(g), relative to municipal mobile vehicle fees.\n\nII. RSA 21-J:28-a-28-d, relative to refunds, appeals for redetermination or reconsideration, liens, and distraints.\n\nIII. RSA 21-J:29-33-c, relative to the statute of limitations and penalties for failure to file and understatements of taxes due.\n\nIV. RSA 21-P:8, III, relative to the collection of the fuel tax.\n\nV. RSA 21-P:14, III(ee)-(gg), relative to rules for the collection of permit fees.\n\nVI. RSA 72:34, II(b), relative to the interest and dividends tax form.\n\nVII. RSA 72-A, relative to boat fees.\n\nVIII. RSA 77, relative to the income tax.\n\nIX. RSA 77-A, relative to the business profits tax.\n\nX. RSA 77-B, relative to the commuter income tax.\n\nXI. RSA 77-E, relative to the business enterprise tax.\n\nXII. RSA 78, relative to the tobacco tax.\n\nXIII. RSA 78-A, relative to the meals and rooms tax.\n\nXIV. RSA 78-B, relative to the real estate transfer tax.\n\nXV. RSA 78-C, relative to the refined petroleum products tax.\n\nXVI. RSA 79, relative to forest conservation and taxation.\n\nXVII. RSA 82-A, relative to the communications services tax.\n\nXVIII. RSA 83-C:2-a, relative to a credit for the business enterprise tax against the franchise tax.\n\nXIX. RSA 86, relative to the taxation of legacies and successions.\n\nXX. RSA 87:12, relative to the applicability of the taxation of legacies and successions to the taxation of transfers of certain estates.\n\nXXI. RSA 89, relative to the transfer tax upon the personal property of nonresident decedents.\n\nXXII. RSA 149-M:13-a, relative to town reclamation trust funds.\n\nXXIII. RSA 178:28-178:30, relative to certain additional fees concerning the sale of liquor and beer sold by volume.\n\nXXIV. RSA 215-A:1, XV, relative to OHRVs registered for highway use.\n\nXXV. RSA 231:130-a, II, relative to maintaining records of parking violations for examination at the time motor vehicle permits are issued.\n\nXXVI. RSA 235:23-a, relative to a highway and bridge betterment program.\n\nXXVII. RSA 259:51, relative to the maker's list price for the purpose of motor vehicle registration.\n\nXXVIII. RSA 259:60, II, relative to the definition of motor vehicle for the purpose of municipal permits for registration.\n\nXXIX. RSA 260:30-260:65-a, relative to road tolls.\n\nXXX. RSA 261:52-a, relative to notice that interest and dividends tax may be due.\n\nXXXI. RSA 261:148-165, relative to municipal permits for motor vehicles.\n\nXXXII. RSA 270-E:3, IV, relative to payment of the boat fees.\n\nXXXIII. RSA 270-E:17, II, relative to revocation of registration for failure to pay the boat fee.\n\nXXXIV. RSA 271-A:4-a, relative to rulemaking providing exemption to the boat fee for commercial vessels.\n\nXXXV. RSA 391:3, relative to the taxability of common trust funds.\n\nXXXVI. RSA 400-A:31-34-a, relative to insurance premium taxes.\n\nXXXVII. RSA 420-B:17, relative to the insurance premium tax.\n\nXXXVIII. RSA 422:39, relative to airway tolls.\n\nXXXIX. RSA 482-A:3, V, relative to permitting requirements based on filing an intent to cut form.\n\nXL. RSA 482-A:3, V(d) and (e), relative to filing an intent to cut form.\n\n2 New Chapter; Uniform Value Added Tax. Amend RSA by inserting after chapter 77-E the following new chapter:\n\nCHAPTER 77-F\n\nUNIFORM VALUE ADDED TAX\n\n77-F:1 Tax Imposed. There is hereby levied on all persons, corporations, partnerships, limited partnerships, business trusts, and other combinations of individuals or firms of any sort engaged in business, professional occupation or other profitable endeavor, in whole or in part within this state, a tax of 3 percent on the value added by such persons or firms to all goods, equipment, or other assets real or personal, tangible or intangible, sold or rented, and services rendered and improvements to real estate and personal property made within this state in money or money's worth, in accordance with the provisions of this chapter.\n\n77-F:2 Computation of Tax. The tax imposed by this chapter shall be levied against gross earnings from all taxable transactions, including goods or services taken in trade, less the following deductions:\n\nI. The cost in money or money's worth of all goods, equipment, improvements to real estate, or other assets or services sold, rented, exchanged, created, rendered or consumed in the production of gross earnings, including taxes, insurance, freight, delivery or destination charges, duties, import fees, bonding, permits, approvals, designs and costs of collection.\n\nII. The costs incurred on and after January 1, 1995, of all capital improvements and acquisitions employed in the generation of gross earnings,\n\nincluding insurance, bonding, permits, registrations, approvals, design and construction costs.\n\nIII. The rental, maintenance and repair costs of all other assets employed in the generation of gross earnings, including taxes, insurance, bonding, permits, approval, freight, delivery or design costs.\n\nIV. Property taxes paid for all assets employed in the generation of gross earnings.\n\nV. Credits or refunds given against earnings from reported taxable transactions, and losses sustained on bad debts for reported earnings from taxable transactions.\n\nVI. $20,000.\n\nVII. Taxes paid by public utilities in this state pursuant to RSA 83-C.\n\nVIII. Claims paid by insurance companies under policies, the premiums for which have been reported as earnings pursuant to this chapter.\n\nIX. Interest paid on deposits by banks and other depository institutions.\n\n77-F:3 Apportionment. Deductible expenses or costs that are incurred in part for taxable transactions, and in part for transactions which are not taxable, shall be deductible under this chapter only to the extent that they are proportional to the contribution made by gross earnings from taxable transactions to gross earnings from all transactions, taxable or otherwise, for which such expenses or costs were incurred.\n\n77-F:4 Deductions Not Allowed. In arriving at the base upon which this tax shall be levied, no deduction shall be allowed for dividend payments or other distributions of earnings, payments made to investors in return for investments, investment advice or professional services related to investments, organizational expenses, expenses associated with stock or other investment offerings, underwriting expenses, interest on debt, or other costs of capital. Nor shall deduction be allowed for salaries, wages, or any nature of payroll or personnel expenses, including other taxes, insurance or employee benefits.\n\n77-F:5 Carry Forward. All excess deductions, with the exception of the $20,000 general deduction allowed by RSA 77-F:2, VI, may be carried forward\n\nfrom one tax year or reporting period to the next for a total of 5 years, provided that they are claimed in the tax period in which they arose and utilized in subsequent tax periods before other deductions.\n\n77-F:6 Items Specifically Included in Base. The base of gross earnings upon which this tax is levied shall include the following:\n\nI. Gross earnings derived from all taxable transactions within the state of New Hampshire, regardless of where those gross earnings are received, reported, or collected.\n\nII. Gross earnings from all taxable transactions received, reported, or collected in New Hampshire, regardless of where those activities occurred.\n\nIII. Gross earnings from all interstate and international taxable transactions subject to the jurisdiction of this state, governed by the laws of this state, or otherwise relying or presuming upon the protection afforded by those laws.\n\nIV. Interest and other charges earned by banks, savings and loan associations, finance companies, credit card companies, mortgage corporations, businesses that finance purchases, and other moneylenders.\n\n77-F:7 Collection. All taxpayers liable for the payment of this tax shall report their earnings and the results of their business activities covered by this tax to the department of revenue administration annually on forms devised by the department. Taxpayers shall remit such taxes as they may owe to the state of New Hampshire, through the department, or through depository accounts of the state treasurer maintained with any banking institution in this state for such purpose on or before April 15, of the following year, or within 30 days after the end of the taxpayer's fiscal year. Taxpayers with quarterly gross earnings in excess of $20,000 or quarterly tax liabilities in excess of $3,000 shall report and remit quarterly, but shall be entitled to adjust their returns and receive credits on an annual basis to reflect year-end results. All returns shall be made truly and accurately and shall be signed by the taxpayer or an authorized agent of the taxpayer, and shall be accompanied by copies of all United States income tax returns and schedules relating to the taxpayer's reportable business activities for the period in question. Taxpayers\n\nemploying a fiscal year for purposes of federal income tax reporting shall use the same fiscal year for purposes of compliance with this chapter.\n\n77-F:8 Accounting Methods. On all tax returns made pursuant to this chapter, the taxpayer shall disclose the method used to account for the results of taxable transactions. All tax liabilities under this chapter shall be computed in accordance with the accounting method used by the taxpayer in making federal income tax returns for the same period in question. If no such returns are made, then the taxpayer shall compute and report taxes owed under this chapter on the basis of a cash method of accounting. Notwithstanding these provisions, the commissioner may require that, in computing and reporting such taxes, the taxpayer employ the accounting method which the commissioner deems best suited to such purpose and to the administration of the value added tax instituted under this chapter.\n\n77-F:9 Recovery of Taxes Owed. The commissioner shall be charged with the recovery of such taxes as shall be owed for transactions covered by this tax by all lawful means, in the ordinary course of business, and in such cases where payment is found to be delinquent. For such purposes, the commissioner shall have all the powers given to tax collectors pursuant to RSA 80, subject to such duties as may attend the exercise of those powers by a tax collector.\n\n77-F:10 Rulemaking. The commissioner shall adopt rules, under RSA 541-A, necessary for the just and effective administration of the tax imposed under this chapter.\n\n77-F:11 Lien. The state of New Hampshire shall have a lien upon all of the assets within its jurisdiction, of all persons, firms, parties, and entities, corporate or otherwise, liable to it for the payment of such taxes, without exception, without limitation, and without any exemptions as may otherwise be provided by the laws of this state, to the extent that such taxes are owed, and to the extent that such persons, firms or other parties may be liable for interest charges or other penalties as further provided herein, as of the date that such taxes are owed. The department of revenue administration shall maintain current and accurate records of all delinquent tax obligations arising under this chapter, which records\n\nshall be available for public inspection and copying during normal business hours. Once a notice of delinquency has been properly posted to these records, the lien arising by virtue of this provision shall take precedence over the subsequent arising claims of mortgagees, attaching lienholders, creditors, purchasers, and other parties-in-interest.\n\n77-F:12 Interest. Interest shall accrue on all unpaid taxes due under this chapter at the rate of 10 percent per year.\n\n77-F:13 Penalties. The commissioner shall have the authority to impose civil penalties not to exceed the amount of the tax owed in such cases where, after hearing or the opportunity to be heard, he finds a willful failure to pay taxes owed.\n\n77-F:14 Revenue Sharing. All revenues in excess of $700,000,000 collected by the state for each year by means of the tax imposed under this chapter shall be restricted to the use of the cities, towns, and unincorporated places of this state, and shall be distributed pro rata to those cities, towns, and unincorporated places on the basis of population within 30 days of collection.\n\n77-F:15 Additional Returns. When the commissioner has reason to believe that a taxpayer has failed to file a return, or to file a complete or accurate return, the commissioner may require the taxpayer to file with the department a tax return including such information as the commissioner may deem necessary in order to accurately determine the taxpayer's tax liability.\n\n77-F:16 Extensions. For good cause, the commissioner may extend the time within which a taxpayer must file a return. If such return is filed during the period of extension, no penalty shall be imposed for failure to file the return in a timely manner. Such extension, however, shall not relieve the taxpayer of the obligation to pay taxes which are known to be due, nor to pay interest on taxes.\n\n77-F:17 Corrections. A taxpayer may file a corrected return, or a correction on forms provided by the department of revenue administration to any return, at any time. Such correction, however, shall not reduce tax liability under this chapter, including interest owed or penalities assessed, nor shall the correction entitle the taxpayer to receipt of a\n\ncredit or refund, unless filed within one year of the date, including any extensions given, upon which the erroneous return was due to be filed. Each such correction shall be accompanied by copies of United States income tax filings affected by the correction or pertaining to the corrected results of the taxpayer's business activities as reported to the Internal Revenue Service of the United States. The commissioner may allow or disallow such corrections in the same manner as he might allow or disallow a return for want of accuracy or completeness under this chapter.\n\n77-F:18 Taxpayer Records. All taxpayers liable for the payment of taxes under this chapter shall maintain for the period of 3 years following the date upon which a return is filed, sufficient business records to permit an accurate and complete audit of the taxpayer's taxable business activities in order to determine compliance with the requirements of this chapter and the payment of taxes. This period shall extend to include the time during which any tax liability may be subject to litigation, administrative proceeding, adjustment, or correction. It shall be the duty of each taxpayer to make such records available to the commissioner or his authorized agents for copying and inspection during regular business hours upon 10 days' notice.\n\n77-F:19 Administrative Proceeding to Determine Tax Liability. The commissioner shall have the power to allow or disallow returns filed pursuant to this chapter, assess, reassess, correct or adjust taxpayer liabilities incurred under this chapter, compromise claims for taxes owed, and resolve all disputes of a civil nature pertaining to a taxpayer's liability for taxes owed or otherwise arising from the operation this chapter, by means of administrative proceedings undertaken by the commissioner or the taxpayer, or the authorized agents of either, in accordance with the following procedures:\n\nI. The taxpayer may make formal request for refund, credit, allowance of deduction, return or correction; withdrawal of payment, deduction or return; rescission of action taken by the commissioner or the department of revenue administration; or other appropriate action within the authority and discretion of the commissioner or his authorized agents to take or approve, with or without request for hearings. Such requests\n\nshall be made within one year of the date, including any extensions, upon which a return came due for the period of the tax liability or transaction in question; within one year of any correction or corrected return that has been filed in a timely manner which respect to such liability or transaction; or within one year of any action in question by the commissioner or department, whichever date may be later.\n\nII. The commissioner may undertake such investigation, inquiry, or proceeding on his own initiative within the same period of time, provided that notice is given to the taxpayer.\n\nIII. In the event of action proposed or taken by the commissioner or his authorized agent or the department of revenue administration pursuant to the authority given under this chapter, the taxpayer shall be entitled to a hearing before the commissioner.\n\nIV. All hearings held by the commissioner pursuant to this chapter shall afford no less than 30 days' notice to the parties, and shall be recorded at the request of the taxpayer. The attendance of counsel, accountant or other professional representative of the taxpayer shall be permitted. The commissioner may take the oath of any person in the course of any hearing authorized by this chapter, shall have the power to compel the attendance of witnesses and the production of documents, books or records, and shall have the authority to depose witnesses within or without the state in the same manner as would any party to a civil proceeding in the superior court.\n\nV. Within 30 days of any final action by the commissioner or his authorized representative or the department of revenue administration with respect to a taxpayer's liability or entitlements pursuant to the provisions of the chapter, a taxpayer may appeal such action to the board of tax and land appeals for de novo consideration. Further appeal shall be to the supreme court.\n\n77-F:20 Actions at Law. All civil actions arising under this chapter, including requests for injunctive or other equitable relief, shall be prosecuted by or against the commissioner in his official capacity as the chief revenue agent of the state of New Hampshire. The commissioner shall be the state's authorized agent for service of process.\n\n77-F:21 Burden of Proof. In all civil or administrative proceedings under this chapter, the burden of proof with respect to taxable earnings shall be on the state, and the burden of proof with respect to deductions or payments shall be on the taxpayer.\n\n77-F:22 Criminal Offenses. Any person who intentionally fails to file a tax return when required to do so in accordance with the provisions of this chapter, who intentionally files a false, deceptive or misleading return, who intentionally creates or maintains false, deceptive, or misleading business records, or who intentionally destroys business records, for the purpose of evading taxes due under this chapter, or for the purpose of aiding or abetting others in the evasion of such taxes, shall be guilty of a class A misdemeanor. Such person shall be guilty of a class B felony when the tax intentionally sought to be evaded exceeds $1,000, and shall be guilty of a class A felony when the tax intentionally sought to be evaded exceeds $100,000.\n\n77-F:23 Limitations of Actions. All actions for the collection of taxes owed as a result of earnings reported to the department in accordance with the provisions of this chapter shall be brought within 3 years of the date that such earnings were reported. There shall be no limitation on actions by the state to recover taxes owed for unreported earnings.\n\n3 Removing Reference to the Meals and Rooms Tax. Amend RSA 4-C:3, VII to read as follows:\n\nVII. Annually estimate the resident population for all cities [and]; towns and unincorporated places of the state [pursuant to RSA 78-A:25].\n\n4 Removing References. Amend RSA 21-J:14, X to read as follows:\n\nX. Disclosure of returns and return information filed under [RSA 86,] RSA 87 [and 89] may be made to the register of probate and the probate court having jurisdiction over the estate of the decedent, but only for the purpose of and to the extent necessary for the administration of such tax laws.\n\n5 Removing References. Amend RSA 21-J:39, II(c) to read as follows:\n\n(c) Willfully fail to pay any estimated tax or taxes, to make a return, report or declaration, to keep records, or to supply any\n\ninformation, which such person is required to do under any tax law or under rules adopted under authority of such law, to pay such estimated tax or taxes, to make such return, report or declaration, to keep such records, or to supply such information, at the time or times required by statute or rules, except that in the case of any person with respect to whom there is a failure to pay any estimated tax, this section shall not apply to such person with respect to such failure if there is no addition to tax [under RSA 21-J:32 or 33] with respect to such failure;\n\n6 Removing Reference to Motor Vehicle Permit Fees. Amend RSA 31:95-c, II to read as follows:\n\nII. Notwithstanding paragraph IV, towns may establish, pursuant to RSA 31:95-d, special highway funds from appropriate revenues, such as revenues from block grants from the state highway fund, [motor vehicle permit fees collected under RSA 261:165,] unrestricted revenues received from the state, pursuant to RSA 77-F, parking meter fees and fines in accordance with RSA 231:131, and any other highway related revenues not otherwise designated by law. Appropriations from the special highway fund shall be used for highway expenditures.\n\n7 Removing Reference to Collection of Boat Fees. Amend the introductory paragraph to RSA 41:6, I to read as follows:\n\nI. Town treasurers, trustees as provided in RSA 31:22 and 31:23, library trustees investing funds as provided in RSA 202-A:23, town clerks, and tax collectors and their deputies[, and agents authorized to collect the boat fee] shall be bonded by position under a blanket bond from a surety company authorized to do business in this state. The bond shall indemnify against losses through:\n\n8 Removing Reference to Motor Vehicle Permit Fees. Amend the introductory paragraph of RSA 41:16-c to read as follows:\n\nThe governing body may institute proceedings to remove a town clerk from office whenever, upon examination by the department of revenue administration, a certified public accountant, or a public accountant licensed by the state under RSA 309-A, the accounts are found to contain an irregularity or material error, or show evidence that the timely deposit of funds has not been made [in accordance with RSA 261:165]. For the purposes\n\nof this section, \"irregularity\" means an intentional misstatement of the financial statements or a theft of assets, and \"material error\" means a mistake or omission resulting from gross negligence which results in a material misstatement of the financial statements. The governing body may institute proceedings to remove the town clerk as follows:\n\n9 Removing Reference to Communications Services Tax. Amend RSA 72:12 to read as follows:\n\n72:12 [Public Utilities] Railroads. All real estate of railroads [and other public utility corporations and companies] which is not taxed under RSA 82 [and 82-A] shall be appraised and taxed by the authorities of the town in which it is situated.\n\n10 Overpayment of Taxes. Amend RSA 82:20, IV to read as follows:\n\nIV. If the amount due under paragraph I shows an additional amount to be due, such additional amount shall be due and payable within 15 days of notification as provided in paragraph I. If the amount due under paragraph I indicates an overpayment of tax due, the commissioner shall refund or credit the overpayment to the taxpayer in [accordance with the provisions of RSA 21-J:28-a.] the following manner:\n\n(a) Except as otherwise provided by law, any claim for refund or credit of overpayment of taxes due under this chapter shall be filed with the department of revenue administration in writing in such form as the department may by rule prescribe, and shall state the specific grounds upon which it is founded.\n\n(b) After a claim for refund is filed, the department shall examine it and either issue a notice of refund or credit to the claimant or issue a notice of denial. After receipt of the department's decision, the claimant may file a written petition for reconsideration with the department as provided in RSA 82:22.\n\n11 Reference Change. Amend RSA 83-C:4 to read as follows:\n\n83-C:4 Payments. One quarter of the public utility's estimated franchise tax for the subsequent taxable period is due and payable on the fifteenth day of the fourth month of the subsequent taxable year; 1/4 is due and payable on the fifteenth day of the sixth month of the subsequent taxable year; 1/4 is due and payable on the fifteenth day of the ninth\n\nmonth of the subsequent taxable year; and 1/4 is due and payable on the fifteenth day of the twelfth month of the subsequent taxable year. If the return required by RSA 83-C:3, I shows an additional amount to be due, such additional amount is due and payable on the original statutory due date for the return. If such return shows an overpayment of the tax due, the commissioner shall refund or credit such overpayment to the taxpayer in accordance with the provisions of [RSA 21-J:28-a] RSA 83-C:13.\n\n12 New Subdivisions; Refunds, Appeals for Redetermination or Reconsideration, Liens, and Distraints; Statute of Limitations and Penalties. Amend RSA 83-C by inserting after section 13 the following new subdivisions:\n\nRefunds, Appeals for Redetermination\n\nor Reconsideration, Liens, and Distraints\n\n83-C:14 Refund of Taxes.\n\nI. Any claim for refund or credit of overpayment of taxes administered by the department of revenue administration shall be filed with the department in writing in such form as the department may by rule prescribe, and shall state the specific grounds upon which it is founded.\n\nII. After a claim for refund is filed, the department shall examine it and either issue a notice of refund or credit to the claimant or issue a notice of denial. After receipt of the department's decision, the claimant may file a written petition for reconsideration with the department as provided in RSA 83-C:14.\n\nIII. With respect to any refund claim filed with the department pursuant to this section, the commissioner and the taxpayer may, in writing, agree to extend the time for action upon such claim for refund.\n\nIV. In the case of any refund or credit of overpayment of taxes administered by the department, the department shall apply the refund or credit as an offset to any liability with respect to any tax due under this chapter. The department shall notify the taxpayer in the event of any such offset in tax.\n\nV. In all cases where it appears that a taxpayer has overpaid his tax and the overpayment is less than $1, the department may, in its discretion, disregard the overpayment if the cost to the state to refund the overpayment would exceed the amount involved.\n\n83-C:15 Appeal for Redetermination or Reconsideration; Procedure.\n\nI. Except as otherwise provided by law, any taxpayer against whom an assessment or demand for payment has been made by the department may petition for redetermination of such assessment or demand for payment within 60 days after notice of the assessment or demand for payment.\n\nII. Any taxpayer aggrieved by the denial of the department to make a refund requested pursuant to this chapter may petition for reconsideration of such claim for refund within 60 days after notice of such denial.\n\nIII. After a hearing on such petition for redetermination or reconsideration, the department shall issue a notice of decision affirming, increasing, or decreasing the tax. Any increase ordered by the commissioner shall be assessed against the taxpayer and shall carry interest as prescribed in RSA 21-J:28. Any refund or credit for overpayment ordered by the commissioner shall, with interest pursuant to RSA 21-J:28 from the date the tax was paid, be paid or credited to the taxpayer in the manner provided in RSA 83-C:14, IV.\n\nIV. Within 30 days of the notice of decision, the taxpayer may appeal such decision by written application to the board of tax and land appeals or the superior court, in the county in which the taxpayer resides or has a place of business or resident agent. The board of tax and land appeals or the superior court, as the case may be, shall determine de novo the correctness of the commissioner's actions.\n\nV. The board or court may require the taxpayer to provide a bond payable to the state with surety in a sum fixed by the board or court conditioned upon the amount of taxes found to be due and to become due during the pending of the appeal.\n\nVI. The board or court may grant such relief as may be just and equitable and may order the state treasurer to pay the taxpayer the amount of relief granted with interest at the rate established under RSA 21-J:28. Upon all appeals which are denied, costs and attorney's fees may be taxed against the taxpayer at the discretion of the board or court; but the board or court may not tax costs against the state.\n\n83-C:16 Liens.\n\nI. Notwithstanding the provisions of any other law, with respect to the collection of any tax under this chapter, the department shall cause a certified copy of the notice and demand for payment of such tax, penalties and interest to be filed in accordance with RSA 454-B:2 and such filing and service of the notice and demand shall constitute a lien upon the real estate, personal estate, property interest, right or credit to which the notice and demand relates, or which may be subsequently discovered.\n\nII. If the party liable for such tax, penalties, or interest neither resides in nor owns property in this state, then the notice and demand in paragraph I of this section shall be filed with the secretary of state and shall constitute a lien in the manner as provided in paragraph I.\n\nIII. Any lien filed pursuant to this section shall continue and shall be valid and binding until the liability for the sum, with interest, costs and attorney's fees is satisfied or 6 years from the date such lien is filed, whichever is earlier.\n\n83-C:17 Distraint. Upon neglect or refusal of any person or corporation to pay the taxes assessed upon them, the department may distrain the personal estate, property interest, right or credit of such person or corporation.\n\nStatute or Limitations and Penalties\n\n83-C:18 Statute of Limitations; Exceptions.\n\nI.(a) All taxes due under this chapter shall be assessed within 3 years after the return is filed or within 3 years after the last day prescribed by law for filing such return, whichever is later, or in the event no return is required, within 3 years from the date the tax is due or paid, whichever is later. In the case in which a return is required, the 3-year period shall commence with the filing of an original return and shall not be affected by the filing of an amended return.\n\n(b) Any claim for a refund or credit that shall be made within 3 years from the due date of the tax upon which such refund is claimed or within 2 years from the date the tax was paid, whichever is later. (c) Notwithstanding subparagraph I(b), any claim for a refund or credit of taxes, penalties or interest paid as a result of an assessment or demand for payment shall be made within 3 years of the due date of the tax upon which such refund is claimed.\n\nII.(a) In the case of any failure to make or file a return or declaration of consideration for any tax administered by the department, the tax may be assessed at any time.\n\n(b) In the case of a willful attempt in any manner to evade any tax administered by the department the tax may be assessed at any time.\n\n(c) If a taxpayer omits from gross receipts an amount properly includable therein which is in excess of 25 percent of the amount of gross receipts stated in the return, the department may assess the tax at any time within 6 years after the return was filed.\n\nIII. With respect to any tax to which the limitation period provided in paragraph I or subparagraph II(c) shall apply and such period has not expired, the commissioner and the taxpayer may, in writing, agree to extend such period.\n\n83-C:19 Penalty for Failure to File. Any taxpayer who fails to file a return when due, unless an extension has been granted by the department, shall pay a penalty equal to 5 percent of the amount of the tax due or $10, whichever is greater, for each month or part of a month during which the return remains unfiled. The total amount of any penalty shall not, however, exceed 25 percent of the amount of the tax due or $50, whichever is greater. This penalty shall not be applied in any case in which a return is filed within the extended filing period as provided in RSA 83-C:6, or the failure to file was due to reasonable cause and not willful neglect of the taxpayer. The amount of the penalty is determined by applying the percentages specified to the net amount of any tax due after crediting any timely payments made through estimating or other means.\n\n83-C:20 Penalty for Underpayment of Estimated Tax.\n\nI. Except as provided in paragraph IV, in the case of any underpayment of estimated tax by a taxpayer, there shall be added to the tax for the taxable year an amount determined at the rate of 1-1/4 percent per month on the amount of the underpayment for the period of the underpayment.\n\nII. For the purposes of paragraph I, the amount of the underpayment shall be the excess of:\n\n(a) The amount of the installment which would be required to be paid if the estimated tax were equal to 90 percent of the tax for the taxable year; over\n\n(b) The amount, if any, of the installment paid on or before the last date prescribed for payment.\n\nIII. The period of the underpayment shall run from the date the installment was required to be paid to whichever of the following dates is the earlier:\n\n(a) The due date of the return; or\n\n(b) With respect to any portion of the underpayment, the date on which such portion is paid. For purposes of this paragraph, a payment of estimated tax on any installment date shall be considered a payment of any previous underpayment only to the extent such payment exceeds the amount of the installment determined under subparagraph II(a).\n\nIV. Notwithstanding the provisions of paragraphs I, II, and III, and as further specified in paragraph V, the penalty with respect to any installment shall not be imposed if the total amount of all payments of estimated tax made on or before the last date prescribed for the payment of the installment equals or exceeds the amount which would have been required to be paid on or before such date if the estimated tax were whichever of the following is the lesser:\n\n(a) The tax shown on the return of the taxpayer for the preceding taxable year, if a return showing a liability for tax was filed by the taxpayer for the preceding taxable year and such preceding year was a taxable year of 12 months.\n\n(b) An amount equal to the tax computed at the rates applicable to the taxable year but otherwise on the basis of the facts shown on the return of the taxpayer for, and the law applicable to, the preceding taxable year.\n\n(c)(1) An amount equal to 90 percent of the tax for the taxable year computed by placing on an annualized basis the taxable income:\n\n(A) For the first 3 months of the taxable year, in the case of the installment required to be paid in the fourth month,\n\n(B) For the first 5 months of the taxable year,\n\n(C) For the first 8 months of the taxable year, and (D) For the first 11 months of the taxable year.\n\n(2) For purposes of this paragraph, the taxable income shall be placed on an annualized basis by:\n\n(A) Multiplying by 12 the taxable income referred to in subparagraph IV(c) (1), and\n\n(B) Dividing the resulting amount by the number of months in the taxable year, whether 3, 5, 8, or 11, as the case may be, referred to in subparagraph IV(c) (1).\n\n(d) No amount, if this is the first tax period for which the taxpayer is required to file a tax return.\n\nV. Notwithstanding any other provisions of this section, if a taxpayer fails to pay taxes when they are due and is subsequently penalized under RSA 83-C:21 for his failure to pay, the failure to pay shall not be considered an underpayment of estimated tax, and no penalty shall be imposed upon the taxpayer under this section.\n\n83-C:21 Penalties for Failure to Pay. In addition to amounts due under this subdivision, penalties shall be imposed for failure to pay taxes when, and as, due as follows:\n\nI. If the failure to pay is due to willful neglect or intentional disregard of laws or rules, but without intent to defraud, the penalty shall be equal to 10 percent of the amount of the nonpayment or underpayment.\n\nII. If the failure to pay is due to fraud, the penalty shall be 50 percent of the amount of the nonpayment or underpayment. If a penalty is imposed under this paragraph, no addition to tax shall be imposed under this subdivision for the same nonpayment or underpayment.\n\n83-C:22 Substantial Understatement Penalty.\n\nI. If there is a substantial understatement of tax imposed under this chapter, for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement.\n\nII. For the purposes of this section, there is a substantial understatement of tax for any taxable period if the amount of the understatement for the taxable period exceeds the greater of:\n\n(a) 10 percent of the tax required to be shown on the return for the taxable period; or\n\n(b) $5,000.\n\nIII. For the purposes of paragraph II, the term \"understatement\" means the excess of:\n\n(a) The amount of the tax required to be shown on the return for the taxable period, over\n\n(b) The amount of the tax imposed which is shown on the return.\n\nIV. The amount of the understatement as defined in paragraph III shall be reduced by that portion of the understatement which is attributable to:\n\n(a) The tax treatment of any item by the taxpayer if there is or was substantial authorization for such treatment; or\n\n(b) Any item with respect to which the relevant facts affecting the item's tax treatment are adequately disclosed in the return or in a statement attached to the return.\n\n83-C:23 Understatement of Taxpayer's Liability by Tax Preparer.\n\nI. The term \"tax preparer,\" as used in this section, shall include any person who prepares for compensation, or who employs one or more persons who prepare for compensation, any return of taxes administered by the department, or any claim for refund of such taxes. The preparation of a substantial portion of a return or claim for refund shall be treated as if it were the preparation of such return or claim for refund.\n\nII. A person shall not be a \"tax preparer\" for purposes of this section merely because such person:\n\n(a) Furnishes typing, reproducing, or other mechanical assistance;\n\n(b) Prepares a return or claim for refund of the employer, or of an officer or employee of the employer, by whom he is regularly and continuously employed;\n\n(c) Prepares as a fiduciary a return or claim for refund for any person; or\n\n(d) Prepares a claim for refund for a taxpayer in response to any notice of deficiency issued to a taxpayer.\n\nIII. If any part of any understatement of liability with respect to any return or claim for refund is due to the willful neglect or intentional disregard of statutes and rules by a person who is a tax return preparer with respect to such return or claim, such person shall pay a penalty of $1,000 with respect to such return or claim.\n\nIV. If any part of any understatement of liability with respect to any return or claim for refund is due to a willful attempt in any manner to understate the liability for a tax by a person who is a tax return preparer with respect to such return or claim, such person shall pay a penalty of $2,000 with respect to such return or claim. With respect to any return or claim, the amount of the penalty payable by a person by reason of this paragraph shall be reduced by the amount of the penalty paid by such person by reason of paragraph III.\n\nV. For purposes of this section, the term \"understatement of liability\" means any understatement of the net amount payable with respect to any tax imposed or any overstatement of the net amount creditable or refundable with respect to any such tax. Except as otherwise provided in paragraph VI, the determination of whether or not there is an understatement of liability shall be made without regard to any administrative or judicial action involving the taxpayer.\n\nVI. If at any time there is a final administrative determination or a final judicial decision that there was no understatement of liability in the case of any return or claim for refund with respect to which a penalty under this section has been assessed, such assessment shall be abated, and if any portion of such penalty has been paid the amount so paid shall be refunded to the person who made such payment as an overpayment of tax without regard to any period of limitation which would apply to the making of such refund.\n\nVII. The amount of the understatement as defined in paragraph V shall be reduced by that portion of the understatement which is attributable to the tax treatment of any item with respect to which the relevant facts affecting the item's tax treatment are adequately disclosed in the return or in a statement attached to the return.\n\nVIII. The commissioner shall have the authority under this chapter and RSA 80 to administer and enforce this section.\n\nIX. Any person penalized under RSA 83-C:24 shall not also be subject to any penalty under this section.\n\n83-C:24 Penalties for Aiding and Abetting Understatement of Tax Liability.\n\nI. Any person shall pay a penalty with respect to each return in each tax period in the amount of $1,000, who:\n\n(a) Aids or assists in, procures, or advises with respect to, the preparation or presentation of any portion of a return, affidavit, claim, or other document in connection with any matter arising under statutes and rules administered by the department; and\n\n(b) Knows that such portion will be used in connection with any material matter arising under statutes and rules administered by the department; and\n\n(c) Knows that such portion, if so used, will result in an understatement of liability for tax of another person.\n\nII. For the purposes of this section:\n\n(a) The term \"procures\" shall mean ordering or causing a subordinate to do an act.\n\n(b) The term \"subordinate\" includes any other person over whose activities the person has direction, supervision or control, whether or not a director, officer, employee, or agent of the taxpayer involved.\n\n(c) The term \"understatement of liability\" means any understatement of the net amount payable with respect to any tax imposed or any overstatement of the net amount creditable or refundable with respect to any such tax.\n\n(d) A person furnishing typing, reproducing or other mechanical assistance shall not be treated as having aided or assisted in the preparation of any portion of a return, affidavit, claim, or other document.\n\nIII. This penalty shall apply whether or not the understatement is with the knowledge or consent of the persons authorized or required to present the return, affidavit, claim or other document.\n\nIV. The commissioner shall have the authority under this chapter and RSA 80 to administer and enforce this section.\n\nV. When the amount of the understatement of liability, which is attributable to the tax treatment of any item with respect to the relevant facts affecting the item's tax treatment, is adequately disclosed in the return or in a statement attached to the return, then this penalty shall not apply.\n\nVI. Any person penalized under RSA 83-C:23 shall not also be subject to any penalties under this section.\n\n13 Reference Change. Amend RSA 83-D:7, V to read as follows:\n\nV. Taxes and estimated taxes not paid when due shall be subject to appropriate penalties and interest [under RSA 21-J].\n\n14 New Subdivision; Refunds, Appeals for Redetermination or Reconsideration, Liens, and Distraints; Statute of Limitations and Penalities. Amend RSA 83-D by inserting after section 12 the following new subdivisions:\n\nRefunds, Appeals for Redetermination or Reconsideration,\n\nLiens, and Distraints\n\n83-D:13 Refund of Taxes.\n\nI. Any claim for refund or credit of overpayment of taxes under this chapter shall be filed with the department of revenue administration in writing in such form as the department may by rule prescribe, and shall state the specific grounds upon which it is founded.\n\nII. After a claim for refund is filed, the department shall examine it and either issue a notice of refund or credit to the claimant or issue a notice of denial. After receipt of the department's decision, the claimant may file a written petition for reconsideration with the department as provided in RSA 83-D:14.\n\nIII. With respect to any refund claim filed with the department pursuant to this section, the commissioner and the taxpayer may, in writing, agree to extend the time for action upon such claim for refund.\n\nIV. In the case of any refund or credit of overpayment of taxes due under this chapter, the department shall apply the refund or credit as an offset to any liability with respect to the tax due under this chapter.\n\nThe department shall notify the taxpayer in the event of any such offset in tax.\n\nV. In all cases where it appears that a taxpayer has overpaid his tax and the overpayment is less than $1, the department may, in its discretion, disregard the overpayment if the cost to the state to refund the overpayment would exceed the amount involved.\n\n83-D:14 Appeal for Redetermination or Reconsideration; Procedure.\n\nI. Any taxpayer against whom an assessment or demand for payment has been made by the department may petition for redetermination of such assessment or demand for payment within 60 days after notice of the assessment or demand for payment.\n\nII. Any taxpayer aggrieved by the denial of the department to make a refund requested pursuant to this chapter may petition for reconsideration of such claim for refund within 60 days after notice of such denial.\n\nIII. After a hearing on such petition for redetermination or reconsideration, the department shall issue a notice of decision affirming, increasing, or decreasing the tax. Any increase ordered by the commissioner shall be assessed against the taxpayer and shall carry interest as prescribed in RSA 21-J:28. Any refund or credit for overpayment ordered by the commissioner shall, with interest pursuant to RSA 21-J:28 from the date the tax was paid, be paid or credited to the taxpayer in the manner provided in RSA 83-D:13, IV.\n\nIV. Within 30 days of the notice of decision, the taxpayer may appeal such decision by written application to the board of tax and land appeals or the superior court, in the county in which the taxpayer resides or has a place of business or resident agent. The board of tax and land appeals or the superior court, as the case may be, shall determine de novo the correctness of the commissioner's actions.\n\nV. The board or court may require the taxpayer to provide a bond payable to the state with surety in a sum fixed by the board or court conditioned upon the amount of taxes found to be due and to become due during the pending of the appeal.\n\nVI. The board or court may grant such relief as may be just and equitable and may order the state treasurer to pay the taxpayer the amount\n\nof relief granted with interest at the rate established under RSA 21-J:28. Upon all appeals which are denied, costs and attorney's fees may be taxed against the taxpayer at the discretion of the board or court; but the board or court may not tax costs against the state.\n\n83-D:15 Liens.\n\nI. Notwithstanding the provisions of any other law, with respect to the collection of any tax due under this chapter, the department shall cause a certified copy of the notice and demand for payment of such tax, penalties and interest to be filed in accordance with RSA 454-B:2 and such filing and service of the notice and demand shall constitute a lien upon the real estate, personal estate, property interest, right or credit to which the notice and demand relates, or which may be subsequently discovered.\n\nII. If the party liable for such tax, penalties, or interest neither resides in nor owns property in this state, then the notice and demand in paragraph I of this section shall be filed with the secretary of state and shall constitute a lien in the manner as provided in paragraph I.\n\nIII. Any lien filed pursuant to this section shall continue and shall be valid and binding until the liability for the sum, with interest, costs and attorney's fees is satisfied or 6 years from the date such lien is filed, whichever is earlier.\n\n83-D:16 Distraint. Upon neglect or refusal of any person or corporation to pay the taxes assessed upon them, the department may distrain the personal estate, property interest, right or credit of such person or corporation.\n\nStatute of Limitations and Penalties\n\n83-D:17 Statute of Limitations; Exceptions.\n\nI.(a) Except as otherwise provided, all taxes administered by the department shall be assessed within 3 years after the return is filed or within 3 years after the last day prescribed by law for filing such return, whichever is later, or in the event no return is required, within 3 years from the date the tax is due or paid, whichever is later. In the case in which a return is required, the 3-year period shall commence with the filing of an original return and shall not be affected by the filing of an amended return.\n\n(b) Except as otherwise provided, any claim for a refund or credit that shall be made within 3 years from the due date of the tax upon which such refund is claimed or within 2 years from the date the tax was paid, whichever is later.\n\n(c) Notwithstanding subparagraph I(b), any claim for a refund or credit of taxes, penalties or interest paid as a result of an assessment or demand for payment shall be made within 3 years of the due date of the tax upon which such refund is claimed.\n\nII.(a) In the case of any failure to make or file a return or declaration of consideration for any tax administered by the department, the tax may be assessed at any time.\n\n(b) In the case of a willful attempt in any manner to evade any tax administered by the department the tax may be assessed at any time.\n\n(c) If a taxpayer omits from its taxable property valuation an amount properly includable therein which is in excess of 25 percent of the amount of the taxable property valuation stated in the return, the department may assess the tax at any time within 6 years after the return was filed.\n\nIII. With respect to any tax to which the limitation period provided in paragraph I or subparagraph II(c) shall apply and such period has not expired, the commissioner and the taxpayer may, in writing, agree to extend such period.\n\n83-D:18 Penalty for Failure to File. Any taxpayer who fails to file a return when due, unless an extension has been granted by the department, shall pay a penalty equal to 5 percent of the amount of the tax due or $10, whichever is greater, for each month or part of a month during which the return remains unfiled. The total amount of any penalty shall not, however, exceed 25 percent of the amount of the tax due or $50, whichever is greater. The amount of the penalty is determined by applying the percentages specified to the net amount of any tax due after crediting any timely payments made through estimating or other means.\n\n83-D:19 Penalty for Underpayment of Estimated Tax.\n\nI. Except as provided in paragraph IV, in the case of any underpayment of estimated tax by a taxpayer, there shall be added to the\n\ntax for the taxable year an amount determined at the rate of 1-1/4 percent per month on the amount of the underpayment for the period of the underpayment.\n\nII. For the purposes of paragraph I, the amount of the underpayment shall be the excess of:\n\n(a) The amount of the installment which would be required to be paid if the estimated tax were equal to 90 percent of the tax for the taxable year; over\n\n(b) The amount, if any, of the installment paid on or before the last date prescribed for payment.\n\nIII. The period of the underpayment shall run from the date the installment was required to be paid to whichever of the following dates is the earlier:\n\n(a) The due date of the return; or\n\n(b) With respect to any portion of the underpayment, the date on which such portion is paid. For purposes of this paragraph, a payment of estimated tax on any installment date shall be considered a payment of any previous underpayment only to the extent such payment exceeds the amount of the installment determined under subparagraph II(a).\n\nIV. Notwithstanding the provisions of paragraphs I, II, and III, and as further specified in paragraph V, the penalty with respect to any installment shall not be imposed if the total amount of all payments of estimated tax made on or before the last date prescribed for the payment of the installment equals or exceeds the amount which would have been required to be paid on or before such date if the estimated tax were whichever of the following is the lesser:\n\n(a) The tax shown on the return of the taxpayer for the preceding taxable year, if a return showing a liability for tax was filed by the taxpayer for the preceding taxable year and such preceding year was a taxable year of 12 months.\n\n(b) An amount equal to the tax computed at the rates applicable to the taxable year but otherwise on the basis of the facts shown on the return of the taxpayer for, and the law applicable to, the preceding taxable year.\n\n(c)(1) An amount equal to 90 percent of the tax for the taxable year computed by placing on an annualized basis the taxable income:\n\n(A) For the first 3 months of the taxable year, in the case of the installment required to be paid in the fourth month,\n\n(B) For the first 5 months of the taxable year, in the case of the installment required to be paid in the sixth month,\n\n(C) For the first 8 months of the taxable year, in the case of the installment required to be paid in the ninth month, and\n\n(D) For the first 11 months of the taxable year, in the case of the installment required to be paid in the twelfth month of the taxable year.\n\n(2) For purposes of this paragraph, the taxable income shall be placed on an annualized basis by:\n\n(A) Multiplying by 12 the taxable income referred to in subparagraph IV(c)(1), and\n\n(B) Dividing the resulting amount by the number of months in the taxable year, whether 3, 5, 6, 8, 9, or 11, as the case may be, referred to in subparagraph IV(c)(1).\n\n(d) No amount, if this is the first tax period for which the taxpayer is required to file a tax return.\n\nV. Notwithstanding any other provisions of this section, if a taxpayer fails to pay taxes when they are due and is subsequently penalized under RSA 83-D:20 for his failure to pay, the failure to pay shall not be considered an underpayment of estimated tax, and no penalty shall be imposed upon the taxpayer under this section.\n\n83-D:20 Penalties for Failure to Pay. In addition to amounts due under this subdivision, penalties shall be imposed for failure to pay taxes when, and as, due as follows:\n\nI. If the failure to pay is due to willful neglect or intentional disregard of laws or rules, but without intent to defraud, the penalty shall be equal to 10 percent of the amount of the nonpayment or underpayment.\n\nII. If the failure to pay is due to fraud, the penalty shall be 50 percent of the amount of the nonpayment or underpayment. If a penalty is\n\nimposed under this paragraph, no addition to tax shall be imposed under this subdivision for the same nonpayment or underpayment.\n\n83-D:21 Understatement of Taxpayer's Liability by Tax Preparer.\n\nI. The term \"tax preparer,\" as used in this section, shall include any person who prepares for compensation, or who employs one or more persons who prepare for compensation, any return of taxes administered under this chapter, or any claim for refund of such taxes. The preparation of a substantial portion of a return or claim for refund shall be treated as if it were the preparation of such return or claim for refund.\n\nII. A person shall not be a \"tax preparer\" for purposes of this section merely because such person:\n\n(a) Furnishes typing, reproducing, or other mechanical assistance;\n\n(b) Prepares a return or claim for refund of the employer, or of an officer or employee of the employer, by whom he is regularly and continuously employed;\n\n(c) Prepares as a fiduciary a return or claim for refund for any person; or\n\n(d) Prepares a claim for refund for a taxpayer in response to any notice of deficiency issued to a taxpayer.\n\nIII. If any part of any understatement of liability with respect to any return or claim for refund is due to the willful neglect or intentional disregard of statutes and rules by a person who is a tax return preparer with respect to such return or claim, such person shall pay a penalty of $1,000 with respect to such return or claim.\n\nIV. If any part of any understatement of liability with respect to any return or claim for refund is due to a willful attempt in any manner to understate the liability for a tax by a person who is a tax return preparer with respect to such return or claim, such person shall pay a penalty of $2,000 with respect to such return or claim. With respect to any return or claim, the amount of the penalty payable by a person by reason of this paragraph shall be reduced by the amount of the penalty paid by such person by reason of paragraph III.\n\nV. For purposes of this section, the term \"understatement of liability\" means any understatement of the net amount payable with respect\n\nto any tax imposed or any overstatement of the net amount creditable or refundable with respect to any such tax. Except as otherwise provided in paragraph VI, the determination of whether or not there is an understatement of liability shall be made without regard to any administrative or judicial action involving the taxpayer.\n\nVI. If at any time there is a final administrative determination or a final judicial decision that there was no understatement of liability in the case of any return or claim for refund with respect to which a penalty under this section has been assessed, such assessment shall be abated, and if any portion of such penalty has been paid the amount so paid shall be refunded to the person who made such payment as an overpayment of tax without regard to any period of limitation which would apply to the making of such refund.\n\nVII. The amount of the understatement as defined in paragraph V shall be reduced by that portion of the understatement which is attributable to the tax treatment of any item with respect to which the relevant facts affecting the item's tax treatment are adequately disclosed in the return or in a statement attached to the return.\n\nVIII. The commissioner shall have the authority under this chapter and RSA 80 to administer and enforce this section.\n\nIX. Any person penalized under RSA 83-D:22 shall not also be subject to any penalties under this section.\n\n83-D:22 Penalties for Aiding and Abetting Understatement of Tax Liability.\n\nI. Any person shall pay a penalty with respect to each return in each tax period in the amount of $1,000, who:\n\n(a) Aids or assists in, procures, or advises with respect to, the preparation or presentation of any portion of a return, affidavit, claim, or other document in connection with any matter arising under statutes and rules administered by the department; and\n\n(b) Knows that such portion will be used in connection with any material matter arising under statutes and rules administered by the department; and\n\n(c) Knows that such portion, if so used, will result in an understatement of liability for tax of another person.\n\nII. For the purposes of this section:\n\n(a) The term \"procures\" shall mean ordering or causing a subordinate to do an act.\n\n(b) The term \"subordinate\" includes any other person over whose activities the person has direction, supervision or control, whether or not a director, officer, employee, or agent of the taxpayer involved.\n\n(c) The term \"understatement of liability\" means any understatement of the net amount payable with respect to any tax imposed or any overstatement of the net amount creditable or refundable with respect to any such tax.\n\n(d) A person furnishing typing, reproducing or other mechanical assistance shall not be treated as having aided or assisted in the preparation of any portion of a return, affidavit, claim, or other document.\n\nIII. This penalty shall apply whether or not the understatement is with the knowledge or consent of the persons authorized or required to present the return, affidavit, claim or other document.\n\nIV. The commissioner shall have the authority under this chapter and RSA 80 to administer and enforce this section.\n\nV. When the amount of the understatement of liability, which is attributable to the tax treatment of any item with respect to the relevant facts affecting the item's tax treatment, is adequately disclosed in the return or in a statement attached to the return, then this penalty shall not apply.\n\nVI. Any person penalized under RSA 83-D:21 shall not also be subject to any penalties under this section.\n\n15 Reference Change. Amend RSA 84-A:4 to read as follows:\n\n84-A:4 Returns. Every hospital shall on or before the tenth day of the month following the expiration of the taxable period make a return to the commissioner. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to the form of such return and the data which it must contain for the correct computation of gross patient services revenue and the tax assessed upon such amount. All returns shall be signed by the taxpayer or\n\nby its authorized representative, subject to the pains and penalties of perjury. If such return shows an overpayment of the tax due, the commissioner shall refund or credit the overpayment to the hospital in accordance with [RSA 21-J:28-a] RSA 84-A:13.\n\n16 Reference Change. Amend RSA 84-A:6 to read as follows:\n\n84-A:6 Additional Returns. When the commissioner has reason to believe that a hospital has failed to file a return or to include any part of its gross patient services revenue in a filed return, the commissioner may require the hospital to file a return or a supplementary return showing such additional information as the commissioner prescribes. Upon the receipt of the supplementary return, or if none is received within the time set by the commissioner, the commissioner may find and assess the amount due upon the information that is available. The making of such additional return does not relieve the hospital of any penalty for failure to make a correct original return or relieve it from liability for interest imposed under RSA 21-J:28 or any other additional charges imposed by the commissioner. This section shall not be construed to modify the statute of limitations provided in [RSA 21-J:29] RSA 84-A:17.\n\n17 Reference Change. Amend RSA 84-A:7 to read as follows:\n\n84-A:7 Extension of Time for Returns. For good cause, the commissioner may extend the time within which a hospital is required to file a return, and if such return is filed during the period of extension no penalty or late filing charge may be imposed for failure to file the return at the time required by this chapter, but the hospital shall be liable for interest and late payment charges as prescribed in RSA 21-J:28 or [33] RSA 84-A:20. Failure to file the return during the period of the extension shall void the extension.\n\n18 Reference Change. Amend RSA 84-A:9 to read as follows:\n\n84-A:9 Administration.\n\nI. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to:\n\n(a) The administration of the medicaid enhancement tax; and\n\n(b) The recovery of any tax, interest on tax, or penalties imposed by this chapter [or by RSA 21-J].\n\nII. The commissioner may institute actions in the name of the state to recover any tax, interest on tax, additions to tax or penalties imposed by this chapter [or by RSA 21-J].\n\nIII. In the collection of any overdue tax, penalties or interest imposed by this chapter [or by RSA 21-J], the commissioner may use all of the powers granted to tax collectors under [RSA 21-J and] RSA 80 for the collection of taxes.\n\n19 New Subdivisions; Refunds, Appeals for Redetermination or Reconsideration, Liens, and Distraints; Statute of Limitations and Penalties. Amend RSA 84-A by inserting after section 12 the following new subdivisions:\n\nRefunds, Appeals for Redetermination or Reconsideration,\n\nLiens, and Distraints\n\n84-A:13 Refund of Taxes.\n\nI. Any claim for refund or credit of overpayment of taxes administered by the department of revenue administration shall be filed with the department in writing in such form as the commissioner may by rule prescribe, and shall state the specific grounds upon which it is founded.\n\nII. After a claim for refund is filed, the department shall examine it and either issue a notice of refund or credit to the claimant or issue a notice of denial. After receipt of the department's decision, the claimant may file a written petition for reconsideration with the department as provided in RSA 84-A:14.\n\nIII. With respect to any refund claim filed with the department pursuant to this section, the commissioner and the taxpayer may, in writing, agree to extend the time for action upon such claim for refund.\n\nIV. In the case of any refund or credit of overpayment of taxes administered by the department, the department shall apply the refund or credit as an offset to any liability with respect to any tax administered by the department. The department shall notify the taxpayer in the event of any such offset in tax.\n\nV. In all cases where it appears that a taxpayer has overpaid the tax due and the overpayment is less than $1, the department may, in its discretion, disregard the overpayment if the cost to the state to refund the overpayment would exceed the amount involved.\n\n84-A:14 Appeal for Redetermination or Reconsideration; Procedure.\n\nI. Any taxpayer against whom an assessment or demand for payment has been made by the department of revenue administration may petition for redetermination of such assessment or demand for payment within 60 days after notice of the assessment or demand for payment.\n\nII. Any taxpayer aggrieved by the denial of the department to make a refund requested pursuant to this chapter may petition for reconsideration of such claim for refund within 60 days after notice of such denial.\n\nIII. After a hearing on such petition for redetermination or reconsideration, the department shall issue a notice of decision affirming, increasing, or decreasing the tax. Any increase ordered by the commissioner shall be assessed against the taxpayer and shall carry interest as prescribed in RSA 21-J:28. Any refund or credit for overpayment ordered by the commissioner shall, with interest pursuant to RSA 21-J:28 from the date the tax was paid, be paid or credited to the taxpayer in the manner provided in RSA 84-A:13, IV.\n\nIV. Within 30 days of the notice of decision, the taxpayer may appeal such decision by written application to the board of tax and land appeals or the superior court, in the county in which the taxpayer resides or has a place of business or resident agent. The board of tax and land appeals or the superior court, as the case may be, shall determine de novo the correctness of the commissioner's actions.\n\nV. The board or court may require the taxpayer to provide a bond payable to the state with surety in a sum fixed by the board or court conditioned upon the amount of taxes found to be due and to become due during the pending of the appeal.\n\nVI. The board or court may grant such relief as may be just and equitable and may order the state treasurer to pay the taxpayer the amount of relief granted with interest at the rate established under RSA 21-J:28. Upon all appeals which are denied, costs and attorney's fees may be taxed against the taxpayer at the discretion of the board or court; but the board or court may not tax costs against the state.\n\n84-A:15 Liens.\n\nI. Notwithstanding the provisions of any other law, with respect to the collection of the tax due under this chapter, the department shall cause a certified copy of the notice and demand for payment of such tax, penalties and interest to be filed in accordance with RSA 454-B:2 and such filing and service of the notice and demand shall constitute a lien upon the real estate, personal estate, property interest, right or credit to which the notice and demand relates, or which may be subsequently discovered.\n\nII. If the party liable for such tax, penalties, or interest neither resides in nor owns property in this state, then the notice and demand in paragraph I of this section shall be filed with the secretary of state and shall constitute a lien in the manner as provided in paragraph I.\n\nIII. Any lien filed pursuant to this section shall continue and shall be valid and binding until the liability for the sum, with interest, costs and attorney's fees is satisfied or 6 years from the date such lien is filed, whichever is earlier.\n\n84-A:16 Distraint. Upon neglect or refusal of any person or corporation to pay the taxes assessed upon them, the department may distrain the personal estate, property interest, right or credit of such person or corporation.\n\n84-A:17 Statute of Limitations; Exceptions.\n\nI.(a) All taxes administered by the department shall be assessed within 3 years after the return is filed or within 3 years after the last day prescribed by law for filing such return, whichever is later, or in the event no return is required, within 3 years from the date the tax is due or paid, whichever is later. In the case in which a return is required, the 3-year period shall commence with the filing of an original return and shall not be affected by the filing of an amended return.\n\n(b) Except as otherwise provided, any claim for a refund or credit that shall be made within 3 years from the due date of the tax upon which such refund is claimed or within 2 years from the date the tax was paid, whichever is later.\n\n(c) Notwithstanding subparagraph I(b), any claim for a refund or credit of taxes, penalties or interest paid as a result of an assessment or\n\ndemand for payment shall be made within 3 years of the due date of the tax upon which such refund is claimed.\n\nII.(a) In the case of any failure to make or file a return or declaration of consideration for any tax under this chapter, the tax may be assessed at any time.\n\n(b) In the case of a willful attempt in any manner to evade the tax due under this chapter, the tax may be assessed at any time.\n\n(c) If a taxpayer omits from gross patient services revenue an amount properly includable therein which is in excess of 25 percent of the amount of gross patient services revenue stated in the return, the department may assess the tax at any time within 6 years after the return was filed.\n\nIII. With respect to any tax to which the limitation period provided in paragraph I or subparagraph II(c) shall apply and such period has not expired, the commissioner and the taxpayer may, in writing, agree to extend such period.\n\n84-A:18 Penalty for Failure to File. Any taxpayer who fails to file a return when due, unless an extension has been granted by the department, shall pay a penalty equal to 5 percent of the amount of the tax due or $10, whichever is greater, for each month or part of a month during which the return remains unfiled. The total amount of any penalty shall not, however, exceed 25 percent of the amount of the tax due or $50, whichever is greater. This penalty shall not be applied in any case in which a return is filed within the extended filing period as provided in RSA 84-A:7, or the failure to file was due to reasonable cause and not willful neglect of the taxpayer. The amount of the penalty is determined by applying the percentages specified to the net amount of any tax due after crediting any timely payments made through estimating or other means.\n\n84-A:19 Penalty for Underpayment of Estimated Tax.\n\nI. Except as provided in paragraph IV, in the case of any underpayment of estimated tax by a taxpayer, there shall be added to the tax for the taxable year an amount determined at the rate of 1-1/4 percent per month on the amount of the underpayment for the period of the underpayment.\n\nII. For the purposes of paragraph I, the amount of the underpayment shall be the excess of:\n\n(a) The amount of the installment which would be required to be paid if the estimated tax were equal to 90 percent of the tax for the taxable year; over\n\n(b) The amount, if any, of the installment paid on or before the last date prescribed for payment.\n\nIII. The period of the underpayment shall run from the date the installment was required to be paid to whichever of the following dates is the earlier:\n\n(a) The due date of the return; or\n\n(b) With respect to any portion of the underpayment, the date on which such portion is paid. For purposes of this paragraph, a payment of estimated tax on any installment date shall be considered a payment of any previous underpayment only to the extent such payment exceeds the amount of the installment determined under subparagraph II(a).\n\nIV. Notwithstanding any other provisions of this section, if a taxpayer fails to pay taxes when they are due and is subsequently penalized under RSA 84-A:20 for his failure to pay, the failure to pay shall not be considered an underpayment of estimated tax, and no penalty shall be imposed upon the taxpayer under this section.\n\n84-A:20 Penalties for Failure to Pay. In addition to amounts due under this subdivision, penalties shall be imposed for failure to pay taxes when, and as, due as follows:\n\nI. If the failure to pay is due to willful neglect or intentional disregard of laws or rules, but without intent to defraud, the penalty shall be equal to 10 percent of the amount of the nonpayment or underpayment.\n\nII. If the failure to pay is due to fraud, the penalty shall be 50 percent of the amount of the nonpayment or underpayment. If a penalty is imposed under this paragraph, no addition to tax shall be imposed under this subdivision for the same nonpayment or underpayment.\n\n84-A:21 Penalties for Aiding and Abetting Understatement of Tax Liability.\n\nI. Any person shall pay a penalty with respect to each return in each tax period in the amount of $1,000, who:\n\n(a) Aids or assists in, procures, or advises with respect to, the preparation or presentation of any portion of a return, affidavit, claim, or other document in connection with any matter arising under statutes and rules\n\nadministered by the department; and\n\n(b) Knows that such portion will be used in connection with any material matter arising under statutes and rules administered by the department; and\n\n(c) Knows that such portion, if so used, will result in an understatement of liability for tax of another person.\n\nII. For the purposes of this section:\n\n(a) The term \"procures\" shall mean ordering or causing a subordinate to do an act.\n\n(b) The term \"subordinate\" includes any other person over whose activities the person has direction, supervision or control, whether or not a director, officer, employee, or agent of the taxpayer involved.\n\n(c) The term \"understatement of liability\" means any understatement of the net amount payable with respect to any tax imposed or any overstatement of the net amount creditable or refundable with respect to any such tax.\n\n(d) A person furnishing typing, reproducing or other mechanical assistance shall not be treated as having aided or assisted in the preparation of any portion of a return, affidavit, claim, or other document.\n\nIII. This penalty shall apply whether or not the understatement is with the knowledge or consent of the persons authorized or required to present the return, affidavit, claim or other document.\n\nIV. The commissioner shall have the authority under this chapter and RSA 80 to administer and enforce this section.\n\nV. When the amount of the understatement of liability, which is attributable to the tax treatment of any item with respect to the relevant facts affecting the item's tax treatment, is adequately disclosed in the return or in a statement attached to the return, then this penalty shall not apply.\n\n20 Removing Reference. Amend RSA 87:1 to read as follows:\n\n87:1 Tax Imposed. [In addition to the taxes imposed by RSA 86] An estate tax is hereby imposed upon the transfer of all estates which are subject to an estate tax under the provisions of the United States Internal Revenue Code and amendments thereto where the decedent at the time of his death was domiciled in this state. The amount of said New Hampshire estate tax shall be equal to the extent, if any, of the excess of the credit allowable under said United States Internal Revenue Code over the aggregate amount of all estate, inheritance, transfer, legacy and succession taxes paid to any state or territory or the District of Columbia in respect to any property in the estate of said decedent. Provided that such estate tax hereby imposed shall in no case exceed the extent to which its payment will effect a saving or diminution in the amount of the United States estate tax payable by or out of the estate of the decedent had this chapter not been enacted. The tax hereby imposed shall be for the use of the state. Furthermore an estate tax is hereby imposed upon the transfer of real property and tangible personal property in this state of every person who at the time of his death was a resident of the United States but not domiciled in this state, and upon the transfer of all property, real and personal, within this state of every person who at the time of his death was not a resident of the United States, the amount of which shall be a sum equal to such proportion of the amount by which the credit allowable under the applicable United States revenue act for estate, transfer, legacy, succession and inheritance taxes actually paid to several states exceeds the amount actually paid for such taxes exclusive of estate taxes based upon the difference between such credit and other estate, transfer, legacy, succession and inheritance taxes, as the value of the property in this state bears to the value of the entire estate subject to an estate tax under the provisions of the United States Internal Revenue Code.\n\n21 Removing Reference. Amend RSA 87:6, III to read as follows:\n\nIII. For good cause, the commissioner may extend the time within which a taxpayer is required to file a return, and if such return is filed during the period of extension, no penalty for the failure to file under RSA [21-J:31] 87:19 shall be imposed, but the executor or administrator\n\nshall be liable for interest as prescribed in RSA 21-J:28. An extension of time for filing a return shall not extend the time for the payment of the taxes due under this chapter. Failure to file the return within the period of the extension shall void such extension.\n\n22 Changing Reference. Amend RSA 87:6, V to read as follows:\n\nV. The failure to file returns, the filing of fraudulent returns or the making, causing to be made or permitting to be made any false entry in the books or records of the estate with the intent to defraud the state or to evade the payment of the tax or any part thereof shall subject the executor or administrator to the penalties provided in [RSA 21-J] RSA 87:19-87:24 for such actions.\n\n23 New Subdivisions; Refunds, Appeals for Redetermination or Reconsideration, Liens, and Distraints; Statute of Limitations and Penalties. Amend RSA 87 by inserting after section 13 the following new subdivisions:\n\nRefunds, Appeals for Redetermination or Reconsideration,\n\nLiens and Distraints\n\n87:14 Refund of Taxes.\n\nI. Any claim for refund or credit of overpayment of taxes due under this chapter shall be filed with the department of revenue administration in writing in such form as the department may by rule prescribe, and shall state the specific grounds upon which it is founded.\n\nII. After a claim for refund is filed, the department shall examine it and either issue a notice of refund or credit to the claimant or issue a notice of denial. After receipt of the department's decision, the claimant may file a written petition for reconsideration with the department as provided in RSA 87:15.\n\nIII. With respect to any refund claim filed with the department pursuant to this section, the commissioner and the taxpayer may, in writing, agree to extend the time for action upon such claim for refund.\n\nIV. In the case of any refund or credit of overpayment of taxes administered by the department, the department shall apply the refund or credit as an offset to any liability with respect to any tax due under this chapter. The department shall notify the taxpayer in the event of any such offset in tax.\n\nV. In all cases where it appears that a taxpayer has overpaid his tax and the overpayment is less than $1, the department may, in its discretion, disregard the overpayment if the cost to the state to refund the overpayment would exceed the amount involved.\n\n87:15 Appeal for Redetermination or Reconsideration; Procedure.\n\nI. Except as otherwise provided by law, any taxpayer against whom an assessment or demand for payment has been made by the department may petition for redetermination of such assessment or demand for payment within 60 days after notice of the assessment or demand for payment.\n\nII. Any taxpayer aggrieved by the denial of the department to make a refund requested pursuant to this chapter may petition for reconsideration of such claim for refund within 60 days after notice of such denial.\n\nIII. After a hearing on such petition for redetermination or reconsideration, the department shall issue a notice of decision affirming, increasing, or decreasing the tax. Any increase ordered by the commissioner shall be assessed against the taxpayer and shall carry interest as prescribed in RSA 21-J:28. Any refund or credit for overpayment ordered by the commissioner shall, with interest pursuant to RSA 21-J:28 from the date the tax was paid, be paid or credited to the taxpayer in the manner provided in RSA 87:14, IV.\n\nIV. Within 30 days of the notice of decision, the taxpayer may\n\nappeal such decision by written application to the board of tax and land appeals or the superior court, in the county in which the taxpayer resides or has a place of business or resident agent. The board of tax and land appeals or the superior court, as the case may be, shall determine de novo the correctness of the commissioner's actions.\n\nV. The board or court may require the taxpayer to provide a bond payable to the state with surety in a sum fixed by the board or court conditioned upon the amount of taxes found to be due and to become due during the pending of the appeal.\n\nVI. The board or court may grant such relief as may be just and equitable and may order the state treasurer to pay the taxpayer the amount of relief granted with interest at the rate established under RSA 21-J:28. Upon all appeals which are denied, costs and attorney's fees may be taxed\n\nagainst the taxpayer at the discretion of the board or court; but the board or court may not tax costs against the state.\n\n87:16 Liens.\n\nI. Notwithstanding the provisions of any other law, with respect to the collection of the tax due under this chapter, the department shall cause a certified copy of the notice and demand for payment of such tax, penalties and interest to be filed in accordance with RSA 454-B:2 and such filing and service of the notice and demand shall constitute a lien upon the real estate, personal estate, property interest, right or credit to which the notice and demand relates, or which may be subsequently discovered.\n\nII. If the party liable for such tax, penalties, or interest neither resides in nor owns property in this state, then the notice and demand in paragraph I of this section shall be filed with the secretary of state and shall constitute a lien in the manner as provided in paragraph I.\n\nIII. Any lien filed pursuant to this section shall continue and shall be valid and binding until the liability for the sum, with interest, costs and attorney's fees is satisfied or 6 years from the date such lien is filed, whichever is earlier.\n\n87:17 Distraint. Upon neglect or refusal of any person or corporation to pay the taxes assessed upon them, the department may distrain the personal estate, property interest, right or credit of such person or corporation.\n\nStatute of Limitations and Penalties.\n\n87:18 Statute of Limitations; Exceptions.\n\nI.(a) Except as otherwise provided, taxes due under this chapter shall be assessed within 3 years after the return is filed or within 3 years after the last day prescribed by law for filing such return, whichever is later, or in the event no return is required, within 3 years from the date the tax is due or paid, whichever is later. In the case in which a return is required, the 3-year period shall commence with the filing of an original return and shall not be affected by the filing of an amended return.\n\n(b) Except as otherwise provided, any claim for a refund or credit that shall be made within 3 years from the due date of the tax upon which such refund is claimed or within 2 years from the date the tax was paid, whichever is later.\n\n(c) Notwithstanding subparagraph I(b), any claim for a refund or credit of taxes, penalties or interest paid as a result of an assessment or demand for payment shall be made within 3 years of the due date of the tax upon which such refund is claimed.\n\nII.(a) In the case of any failure to make or file a return for the tax administered by the department, the tax may be assessed at any time.\n\n(b) In the case of a willful attempt in any manner to evade any tax due under this chapter the tax may be assessed at any time.\n\n(c) If a taxpayer understates the value of consideration for the transfer of real property in an amount which is in excess of 25 percent of the total consideration for such transfer, the department may assess the tax at any time within 6 years after the declaration of consideration was filed.\n\nIII. With respect to any tax to which the limitation period provided in paragraph I or subparagraph II(c) shall apply and such period has not expired, the commissioner and the taxpayer may, in writing, agree to extend such period.\n\n87:19 Penalty for Failure to File. Any taxpayer who fails to file a return when due, unless an extension has been granted by the department, shall pay a penalty equal to 5 percent of the amount of the tax due or $10, whichever is greater, for each month or part of a month during which the return remains unfiled. The total amount of any penalty shall not, however, exceed 25 percent of the amount of the tax due or $50, whichever is greater. The amount of the penalty is determined by applying the percentages specified to the net amount of any tax due after crediting any timely payments made through estimating or other means.\n\n87:20 Penalty for Underpayment of Estimated Taxes. In the case of any underpayment of estimated tax by a taxpayer, there shall be added to the tax for the taxable year an amount determined at the rate of 1-1/4 percent per month on the amount of the underpayment for the period of the underpayment.\n\n87:21 Penalties for Failure to Pay. In addition to amounts due under this subdivision, penalties shall be imposed for failure to pay taxes when, and as, due as follows:\n\nI. If the failure to pay is due to willful neglect or intentional disregard of laws or rules, but without intent to defraud, the penalty shall be equal to 10 percent of the amount of the nonpayment or underpayment.\n\nII. If the failure to pay is due to fraud, the penalty shall be 50 percent of the amount of the nonpayment or underpayment. If a penalty is imposed under this paragraph, no addition to tax shall be imposed under this subdivision for the same nonpayment or underpayment.\n\n87:22 Understatement of Taxpayer's Liability by Tax Preparer.\n\nI. The term \"tax preparer,\" as used in this section, shall include any person who prepares for compensation, or who employs one or more persons who prepare for compensation, any return of taxes administered by the department, or any claim for refund of such taxes. The preparation of a substantial portion of a return or claim for refund shall be treated as if it were the preparation of such return or claim for refund.\n\nII. A person shall not be a \"tax preparer\" for purposes of this section merely because such person:\n\n(a) Furnishes typing, reproducing, or other mechanical assistance;\n\n(b) Prepares a return or claim for refund of the employer, or of an officer or employee of the employer, by whom he is regularly and continuously employed;\n\n(c) Prepares as a fiduciary a return or claim for refund for any person; or\n\n(d) Prepares a claim for refund for a taxpayer in response to any notice of deficiency issued to a taxpayer.\n\nIII. If any part of any understatement of liability with respect to any return or claim for refund is due to the willful neglect or intentional disregard of statutes and rules by a person who is a tax return preparer with respect to such return or claim, such person shall pay a penalty of $1,000 with respect to such return or claim.\n\nIV. If any part of any understatement of liability with respect to any return or claim for refund is due to a willful attempt in any manner to understate the liability for a tax by a person who is a tax return preparer with respect to such return or claim, such person shall pay a penalty of $2,000 with respect to such return or claim. With respect to any return or claim, the amount of the penalty payable by a person by reason of this paragraph shall be reduced by the amount of the penalty paid by such person by reason of paragraph III.\n\nV. For purposes of this section, the term \"understatement of liability\" means any understatement of the net amount payable with respect to any tax imposed or any overstatement of the net amount creditable or refundable with respect to any such tax. Except as otherwise provided in paragraph VI, the determination of whether or not there is an understatement of liability shall be made without regard to any administrative or judicial action involving the taxpayer.\n\nVI. If at any time there is a final administrative determination or a final judicial decision that there was no understatement of liability in the case of any return or claim for refund with respect to which a penalty under this section has been assessed, such assessment shall be abated, and if any portion of such penalty has been paid the amount so paid shall be refunded to the person who made such payment as an overpayment of tax without regard to any period of limitation which would apply to the making of such refund.\n\nVII. The amount of the understatement as defined in paragraph V shall be reduced by that portion of the understatement which is attributable to the tax treatment of any item with respect to which the relevant facts affecting the item's tax treatment are adequately disclosed in the return or in a statement attached to the return.\n\nVIII. The commissioner shall have the authority under this chapter and RSA 80 to administer and enforce this section.\n\nIX. Any person penalized under RSA 87:23 shall not also be subject to any penalties under this section.\n\n87:23 Penalties for Aiding and Abetting Understatement of Tax Liability.\n\nI. Any person shall pay a penalty with respect to each return in each tax period in the amount of $1,000, who:\n\n(a) Aids or assists in, procures, or advises with respect to, the preparation or presentation of any portion of a return, affidavit, claim, or other document in connection with any matter arising under statutes and rules administered by the department; and\n\n(b) Knows that such portion will be used in connection with any material matter arising under statutes and rules administered by the department; and\n\n(c) Knows that such portion, if so used, will result in an understatement of liability for tax of another person.\n\nII. For the purposes of this section:\n\n(a) The term \"procures\" shall mean ordering or causing a subordinate to do an act.\n\n(b) The term \"subordinate\" includes any other person over whose activities the person has direction, supervision or control, whether or not a director, officer, employee, or agent of the taxpayer involved.\n\n(c) The term \"understatement of liability\" means any understatement of the net amount payable with respect to any tax imposed or any overstatement of the net amount creditable or refundable with respect to any such tax.\n\n(d) A person furnishing typing, reproducing or other mechanical assistance shall not be treated as having aided or assisted in the preparation of any portion of a return, affidavit, claim, or other document.\n\nIII. This penalty shall apply whether or not the understatement is with the knowledge or consent of the persons authorized or required to present the return, affidavit, claim or other document.\n\nIV. The commissioner shall have the authority under this chapter and RSA 80 to administer and enforce this section.\n\nV. When the amount of the understatement of liability, which is attributable to the tax treatment of any item with respect to the relevant facts affecting the item's tax treatment, is adequately disclosed in the return or in a statement attached to the return, then this penalty shall not apply.\n\nVI. Any person penalized under RSA 87:22 shall not also be subject to any penalties under this section.\n\n24 Removing Reference to the Business Profits Tax. Amend RSA 124-A:12 to read as follows:\n\n124-A:12 Payments not Income or Resources. No payment received by a displaced person under this chapter shall be considered as income for the purpose of determining the eligibility or extent of eligibility of any person for assistance under any state law or for the purposes of [RSA 77-A or] any [other] direct or indirect tax on income under state law.\n\n25 Oil Discharge and Disposal Cleanup Fund. Amend RSA 146-D:3, III to read as follows:\n\nIII. The fee provided for in this section shall be collected by agents of the department of safety, in the same manner as formerly provided for in RSA 260:38 as it was effective December 31, 1994. Such funds shall be deposited in the oil discharge and disposal cleanup fund established under this chapter. Any person who fails to obtain a license, file a report, or pay the fees established in this chapter shall be subject to the penalties and interest described in RSA 146-A:11-b. The board, pursuant to rules adopted under RSA 146-D:5, may waive all or any portion of such penalties, for good cause.\n\n26 Reference to Penalties. Amend RSA 146-D:7 to read as follows:\n\n146-D:7 Penalties. Persons who violate the provisions of this chapter shall be subject to the penalties provided for in former RSA 260:63-260:65-a as effective December 31, 1994.\n\n27 Removing Reference to Registration of Motor Vehicles. Amend RSA 207:18, I to read as follows:\n\nI. When a defendant is convicted of violating any of the provisions of this title, all fishing tackle, guns, shooting or hunting paraphernalia, traps, dogs, boats, decoys, bob houses or other appliances and vehicles except motor vehicles [designed] registered for use on the highway [and required to be registered under the provisions of RSA 261] used in such violation may be seized and held until the fine and costs for the violation have been paid in full.\n\n28 Removing Reference to a Repealed Section. Amend RSA 215-A:3, X to read as follows:\n\nX. The commissioner of the department of resources and economic development shall submit an annual report to the chairman of the fish and game committee of the house of representatives and to the chairman of the development, recreation and environment committee of the senate which details the receipts and disbursements of all grant-in-aid funds received by the bureau pursuant to RSA 215-A:23, V(a)(7) [and RSA 260:61] during the previous fiscal year. This report shall be submitted on or before January 15 of each year.\n\n29 Removing Reference to Motor Vehicle Permit Fees. Amend RSA 231:116, II to read as follows:\n\nII. The plan referred to in paragraph I of this section, in addition to providing a detailed proposal for the construction of one or more public parking facilities shall show that there is a need for public parking facilities, that the facilities proposed therein are proposed with respect to that need, and shall include an estimate of construction costs and operating expenses and the method of financing and paying the same. Any such plan shall provide that construction costs or operating expenses shall be raised by assessments as provided in RSA 231:120 and the plan shall so indicate and shall determine the boundaries of any prescribed area within which special benefit assessments shall be levied, which area may but need not be coterminous with the municipality. No such plan shall be adopted unless it provides that at least 50 percent of the construction costs and operating expenses shall be raised by assessments upon the owners or lessees of leasehold interests whose lands receive special benefits therefrom [and such plan shall also provide that no more than 25 percent of such construction costs and operating expenses shall be raised from general revenues and no more than 25 percent of such construction costs and operating expenses shall be raised from motor vehicle permit fees as provided in RSA 261:154].\n\n30 Removing Reference to Motor Vehicle Permit Fees. Amend RSA 231:119 to read as follows:\n\n231:119 Borrowing Power. Municipalities may finance the construction of public parking facilities by issuing bonds or notes, which bonds or notes shall conform to and be issued in accordance with the provisions of RSA 33 insofar as the same may be applicable. All such bonds or notes shall be issued for public parking facilities pursuant to a plan as provided in this subdivision which provides that an amount equal to at least 50 percent of the principal of such bonds or notes are to be assessed as provided in this subdivision[, raised by motor vehicle permit fees as provided in RSA 261:154,] or funded from the revenues of the parking system, [or any combination thereof,] and such amount of the principal shall at no time be included in the net indebtedness of the municipality for the purpose of ascertaining its borrowing capacity.\n\n31 Definition of Hotel. RSA 287-E:1, VII is repealed and reenacted to read as follows:\n\nVII. \"Hotel\" means an establishment which holds itself out to the public by offering sleeping accommodations for rent, whether or not the major portion of its operating receipts is derived from sleeping accommodations. The term includes, but is not limited to, inns, motels, tourist homes and cabins, ski dormitories, ski lodges, lodging homes, rooming houses, furnished room houses, boarding houses, private clubs, hostels, cottages, camps, chalets, barracks, dormitories, and apartments. The term does not include the following:\n\n(a) A special psychiatric hospital, special substance abuse/psychiatric hospital, sanitarium, convalescent home, nursing home, or home for the aged.\n\n(b) Any establishment operated by any state or United States agency or institution, except the New Hampshire department of resources and economic development.\n\n(c) An establishment owned by a nonprofit corporation or association operated exclusively for religious or charitable purposes, and which does not offer sleeping accommodations to the general public.\n\n32 Removing Reference to Business Enterprise Tax and Business Profits Tax. Amend RSA 293-A:14.05(b) to read as follows:\n\n(b) Prior to making any distribution of its remaining property among its shareholders according to their interests, the corporation shall first obtain a certificate of dissolution from the department of revenue administration [in accordance with RSA 77-A:18 and RSA 77-E:12] that no taxes or tax returns are due the state of New Hampshire.\n\n33 Removing Reference to Business Enterprise Tax and Business Profits Tax. Amend RSA 293-A:14.22(a)(4) to read as follows:\n\n(4) Contain a certificate from the New Hampshire department of revenue administration [in accordance with RSA 77-A:18, III, and RSA 77-E:12, III] that no taxes or tax returns are due the state of New Hampshire, if such application is received by the secretary of state more than 120 days after the notice of administrative dissolution is mailed.\n\n34 Removing Reference to Business Profits Tax. Amend RSA 293-A:15.01(d) to read as follows:\n\n(d) Nothing in this section shall be construed so as to preclude a\n\ndetermination that a foreign corporation is carrying on business activity\n\nwithin this state [within the meaning of RSA 77-A:1, XII] for the purposes of RSA 77-F.\n\n35 Removing Reference to Business Enterprise Tax and Business Profits Tax. Amend RSA 293-A:15.20(b)(6) to read as follows:\n\n(6) a [statement of withdrawal] certificate from the New Hampshire department of revenue administration [in accordance with RSA 77-A:18, II and RSA 77-E:12, II] that no taxes or tax returns are due the state of New Hampshire.\n\n36 Definition of New Hampshire Investment Trust; Other Investment Entities. Amend RSA 293-B:2, IV and V to read as follows:\n\nIV. \"New Hampshire investment trust\" means a [\"qualified investment company\" as defined in RSA 77-A:1, XXI] regulated investment company as defined in section 851 of the United States Internal Revenue Code, as defined in RSA 77-A:1, XX, an organization that is an investment company under the Investment Company Act of 1940 as amended, or an organization that would be an investment company under the Investment Company Act of 1940, as amended, except for the exemption provided by section 3(c)(1) of said Investment Company Act, provided, however, a qualified investment\n\ncompany shall limit its activities to investment activities and those incidental to or in support of such activities and shall submit certification that it satisfies the requirements to be classified as a qualified investment company to the commissioner no later than 9 months subsequent to commencement of its investment activities. Upon petition, the commissioner may accept an untimely submission of such certification, which acceptance shall not be unreasonably withheld.\n\nV. \"Other investment entity\" means an out-of-state investment entity which meets the definition of a \"[qualified] New Hampshire investment company\" as defined in [RSA 77-A:1, XXI] RSA 293-B:2, IV, with the exception that such other investment entity need not submit certification to the commissioner.\n\n37 Removing Reference to Business Profits Tax. Amend RSA 304-C:54, I(d) to read as follows:\n\n(d) Contain a certificate from the New Hampshire department of revenue administration [in accordance with RSA 77-A:18, III] that no taxes or tax returns are due the state of New Hampshire, if such application is received by the secretary of state more than 120 days after the notice of administrative dissolution is mailed.\n\n38 Removing Reference to Business Profits Tax. Amend RSA 304-C:58, I to read as follows:\n\nI. Prior to making any distributions of assets to any members and managers upon the winding up of a limited liability company, the limited liability company or any person or persons authorized to wind up the limited liability company's affairs shall first obtain a certificate of dissolution from the department of revenue administration [in accordance with RSA 77-A:18] that no taxes or tax returns are due the state of New Hampshire.\n\n39 Removing Reference to Business Profits Tax. Amend RSA 304-C:63, III to read as follows:\n\nIII. This section does not apply in determining the contacts or activities that may subject a foreign limited liability company to service of process or taxation in this state or to regulation under any other law of this state, and nothing in this section shall be construed so as to\n\npreclude a determination that a foreign limited liability company is carrying on a business activity in this state [within the meaning of RSA 77-A:1, XII] for purposes of RSA 77-F.\n\n40 Removing Reference to Business Profits Tax. Amend RSA 304-C:68, I(f) to read as follows:\n\n(f) A [statement for withdrawal] certificate from the department of revenue administration [pursuant to RSA 77-A:18, II] that no taxes or tax returns are due the state of New Hampshire.\n\n41 Removing Reference to Business Profits Tax. Amend RSA 304-C:74, II to read as follows:\n\nII. The court may summarily order the secretary of state to reinstate the certificate of authority or may take any other action the court considers appropriate, except that nothing in this section shall be construed to preclude a determination that a foreign limited liability company is carrying on business activity within this state [within the meaning of RSA 77-A:1, XII] for purposes of RSA 77-F.\n\n42 Removing Reference to Inheritance Tax. Amend RSA 384:32 to read as follows:\n\n384:32 Effect on Other Legislation. This subdivision shall in no way affect the provisions of RSA 384:19 relative to savings banks [and] or those of RSA 393:12 relative to building and loan associations [as well as RSA 86:8 and 9, relative to the inheritance tax].\n\n43 Removing Reference to Inheritance Tax. Amend RSA 384:35 to read as follows:\n\n384:35 Pledge of Savings Account in Joint Tenancy. The pledge of any savings account held in joint tenancy or of any joint savings account of the type described in RSA 384:28 and 386:19, when made in writing by any one of the co-depositors or co-owners having the authority to make withdrawals from such account, shall, unless the terms of the savings account provide specifically to the contrary, be a valid pledge and transfer of so much or all of such savings account as may be necessary to secure the collateral obligation for which it is pledged, but such pledge shall not operate to destroy the joint and survivorship character of that portion of such account which is not encumbered by the pledge or which may\n\nsubsequently be redeemed therefrom. This section shall apply to savings accounts maintained in any institution described in RSA 384:1, or in any federally-chartered institution of like nature having a place of business in this state. [This section shall in no way affect the provisions of RSA 86:8 and 9, relative to the inheritance tax.]\n\n44 Removing Reference to Inheritance Tax. Amend RSA 384-D:5 to read as follows:\n\n384-D:5 Effect on Other Legislation. This chapter shall in no way affect or modify the provisions of RSA 386:19, RSA 393:12, and RSA 384:28[,] or 31[, and RSA 86:8, 9].\n\n45 Removing Reference to Inheritance Tax. Amend RSA 385:6 to read as follows:\n\n385:6 Joint Renters of Safe Deposit Boxes. When a safe deposit box is rented to 2 or more persons under a rental contract granting a separate right of access to either or any one of such persons or the survivor or survivors of them, the survivor or survivors of such joint renters shall have a right of access to such box for any purpose[, subject only to the provisions of RSA 86:72]; and the lessor of the box shall be protected against all renters of the box, their heirs, assigns, executors and administrators, in recognizing such right.\n\n46 Removing Reference to Inheritance Tax. Amend RSA 385:7 to read as follows:\n\n385:7 Surviving Deputies with Authorized Access to Safe Deposit Boxes. When a safe deposit box is rented to a person, and such renter appoints a deputy on the records of the lessor by written power of attorney expressly providing that the deputy shall have a continued right of access to the box after the death of the renter, and the renter dies survived by such deputy, then, notwithstanding any rule of law to the effect that a power of attorney is terminated by the death of the principal, such surviving deputy shall have a right of access to such box for any purpose[, subject only to the provisions of RSA 86:72]; and the lessor of the box shall be protected against the heirs, assigns, executors and administrators of such deceased renter in recognizing such right.\n\n47 Removing Reference to Inheritance Tax. Amend RSA 386:19 to read as follows:\n\n386:19 Joint Deposits. When a deposit has been made in any savings bank in the names of 2 persons, payable to either, or payable to either or the survivor, such deposit or any part thereof, or any interest or dividend thereon, may be paid to either of said persons, whether the other be living or not; and the receipt or acquittance of the person so paid shall discharge the bank for any payment so made[; provided, that if one of the parties has deceased, and the bank has knowledge of the fact, payment shall not be made to the survivor, until the department of revenue administration has certified that no taxes are due the state under the provisions of RSA 86, on account of the interest of said decedent in said deposit, or that all taxes due have been paid; except as otherwise provided in RSA 86].\n\n48 Removing Reference to Inheritance Tax. Amend RSA 393:12 to read as follows:\n\n393:12 Joint Accounts. When an account in any building and loan association has been opened in the names of 2 persons payable to either or payable to the survivor, such account together with dividends thereon may be withdrawn by either of said persons whether the other be living or not, and the payment by said bank to either of said persons of the whole or any part of said account upon the demand or request of either of said persons shall discharge the bank for any payment so made[; provided that if one of the parties has deceased and the bank has knowledge of the fact, payment shall not be made to the survivor until the state treasurer has certified that no taxes are due the state under the provisions of RSA 86, on account of the interest of the deceased in said account, or that all taxes have been paid].\n\n49 Removing Reference to the Insurance Premium Tax. Amend RSA 400-A:39, V(a) to read as follows:\n\n(a) [Based on the annual statement filed in such year by each insurer under RSA 400-A:31,] He shall ascertain its amount of gross direct premiums, including policy, membership and other fees, policy dividends applied in payment for insurance, and all other considerations for insurance received by them on account of policies covering property, subjects, or risks located, resident or to be performed in the United States of America after deducting return premiums or dividends actually\n\nreturned or credited to policyholders. If any such insurer does not otherwise timely provide the commissioner with the information necessary for such ascertainment, it shall do so on or before March 1 of each year.\n\n50 Removing Reference to the Insurance Premium Tax. Amend RSA 407-A:2 to read as follows:\n\n407-A:2 Insurance. Motor vehicle warranty agreements shall be considered to be contracts of insurance and any person making, selling or issuing such motor vehicle warranty agreements shall be deemed to be doing an insurance business and shall be subject to all applicable provisions of this title [including RSA 400-A:31 and 400-A:32]. Such agreements shall only be made, sold or issued by duly licensed insurance companies authorized to sell physical damage insurance.\n\n51 Removing Reference to Real Estate Transfer Tax. Amend RSA 478:17-i to read as follows:\n\n478:17-i Distribution. Each register of deeds shall pay over once a month to his county treasurer, for use of the county, all fees received by him as such register and all charges paid to him for services arising out of or because of his office[, including but not limited to payments for duties under RSA 78-B:8].\n\n52 Removing References. Amend RSA 553:13, I(d) to read as follows:\n\n(d) To pay all taxes for which he may be or become liable under [RSA 86,] RSA 87[, and RSA 89].\n\n53 Removing Reference to Inheritance Tax. Amend RSA 553:31 to read as follows:\n\n553:31 Administration of Small Estates Not Exceeding $500. If the estate of a deceased person, whether testate or intestate, consists entirely of personal property of a gross value not exceeding $500 and after the expiration of 30 days from the date of death, no petition under any other section of RSA 553 has been filed, the surviving spouse, parent, lineal descendant, brother or sister, or such other person as the judge may think proper, if of legal age and legal capacity and an inhabitant of this state, may file with the probate court in the county in which the deceased was domiciled at the time of the decedent's death an affidavit stating that the affiant has undertaken to act as voluntary administrator of such an\n\nestate and will administer the same according to law. Such voluntary administrator shall, at the time of filing such affidavit also file a list of heirs[, a report of gifts and transfers under RSA 86:22] with the register of probate [and with the department of revenue administration], and a true and perfect inventory of the estate of the deceased. The form of this affidavit and the rules governing proceedings under this section shall be prescribed in the manner provided by RSA 547:33. Upon payment of a fee of $3 the register of probate shall, if no other petition for administration of such estate is pending, issue an attested copy of the affidavit which shall specify the assets of the estate which the voluntary administrator may collect and which shall constitute sufficient legal authority to all persons owing any money, having custody of any property or acting as register or transfer agent of any evidence of interest, indebtedness, property or right belonging to the estate, as specifically set forth in the affidavit, and to persons purchasing or otherwise dealing with the estate, to make payment or transfer to the affiant with the same effect as if made to a duly appointed personal representative of the deceased person. Out of the assets which the voluntary administrator collects, the administrator shall pay debts and expenses in accordance with RSA 554:19. If any balance remains the voluntary administrator shall distribute it either according to the will or, if there is no will, to the surviving spouse, if any, and if not, in accordance with RSA 561. The voluntary administrator may not take any fee for services. A voluntary administrator is liable as an executor in the administrator's own wrong as provided in RSA 553:17 to all persons aggrieved by the administrator's administration, and if letters testamentary or of administration are later granted, then to the rightful executor or administrator. If a personal representative of the deceased person is appointed under any other section of RSA 553, or under any section of RSA 552, the powers of the voluntary administrator shall cease. If the voluntary administrator uncovers further assets of the estate of the deceased person not originally inventoried, and such additional assets when added to those originally inventoried do not exceed $500, the administrator may file an amended affidavit, and upon payment of an additional fee of $3, the register of probate shall issue an\n\nattested copy of such amended affidavit setting forth such additional assets, which amended affidavit shall have the same force and effect as the original affidavit as hereinabove specified. A voluntary administrator appointed under this section shall render a statement of administration and the estate shall be closed no earlier than 90 days nor later than 6 months from the date of the administrator's appointment. No disbursement from the estate shall be made until the account is approved.\n\n54 Removing Reference to Inheritance Tax. Amend RSA 553:31-a to read as follows:\n\n553:31-a Administration of Small Estates Over $500. If the estate of a person deceased, whether testate or intestate, consists entirely of personal property of a gross value exceeding $500 but not exceeding $5,000, and the will has been allowed or no petition under any other section of RSA 553 or any section under RSA 552 has been filed, the right to administer shall be in the executor named in the will or as set forth in RSA 553:2 upon such person filing with the probate court in the county in which the deceased was domiciled at the time of death an affidavit stating that the affiant has undertaken to act as executor or voluntary administrator of such an estate and will administer the same according to law. Such executor or voluntary administrator shall, at the time of filing such affidavit, also file a personal bond without sureties[,] and a list of heirs[, a report of gifts and transfers under RSA 86:22] with the register of probate [and with the department of revenue administration], and a true and perfect inventory of the estate of the deceased, which shall be incorporated into the affidavit. The form of this affidavit and the rules governing proceedings under this section shall be prescribed in the manner provided by RSA 547:33. Upon approval of the probate court and payment of a fee of $5 the register of probate shall, if no other petition for administration is pending, issue an attested copy of the affidavit which shall constitute sufficient legal authority to all persons owing any money, having custody of any property or acting as register or transfer agent of any evidence of interest, indebtedness, property or rights belonging to the estate and to persons purchasing or otherwise dealing with the estate, to make payment or transfer to the affiant with the same effect as if made to\n\na duly appointed representative of the deceased person. In the case of executors of small estates, as defined herein, the provisions of this section shall apply in place of those otherwise applicable. Out of the assets which the executor or voluntary administrator collects, the administrator shall pay debts and expenses in accordance with RSA 554:19. If any balance remains the voluntary administrator shall distribute it either according to the will or, if there is no will, to the surviving spouse, if any, and if not, in accordance with RSA 561. The executor or voluntary administrator may not take any fee for services. A voluntary administrator is liable as an executor in his or her own wrong as provided in RSA 553:17 to all persons aggrieved by the administrator's administration, and if letters testamentary or of administration are later granted then to the rightful executor or administrator. If a personal representative of the deceased person is appointed under any other section of RSA 553, or under any section of RSA 552, the powers of the voluntary administrator shall cease. An executor or voluntary administrator appointed under this section shall render a statement of administration and the estate shall be closed no earlier than 90 days nor later than 6 months from the date of the administrator's appointment. No disbursement shall be made from the estate until the account is approved.\n\n55 Effective Date. This act shall take effect January 1, 1995.\n\nHB 1563\n\nLBAO\n\nLSR 94-2020 *\n\nRevised 2/14/94\n\nPage 1 of 2\n\nFISCAL NOTE for an act imposing a value added tax and repealing certain state and municipal taxes and fees.\n\nMETHODOLOGY:\n\nThe fiscal impact is broken down by agency as follows:\n\nThe Departments of Revenue Administration , Insurance, Safety, Transportation and the Liquor Commission state this bill could decrease general fund revenues by $267,750,000 in FY 1996. Local revenue will decrease by $86,500,000 primarily because of the loss of forest conservation taxes, boat fees and motor vehicle permit fees. The DRA used FY 1995 LBA adjusted revenue estimates and the Business Profits Tax and Business Enterprise Tax model for calculating revenue from the VAT ($320,310,000). The Insurance Department projected revenues from the VAT ($14,293,330) by subtracting paid claims from premiums written and multiplying this difference by 3%. The table below summarizes revenue gains and losses as projected by the various departments. Losses in FY 1995 are one half those of FY 1996 because the bill is effective January 1, 1995.\n\nIn the table on the following page losses and gains in revenue are listed. Taxes which were repealed and have no impact on revenue have not been included on the table.\n\nHB 1563\n\nLBAO\n\nLSR 94-2020 *\n\nRevised 2/14/94\n\nPage 2 of 2\n\nLosses:\n\nGeneral Highway Other Municipal\n\nFund Fund Funds Funds Totals\n\nI & D 39,800,000 39,800,000\n\nBoat Fees 295,000 540,000 835,000\n\nBPT 118,300,000 118,300,000\n\nBET 27,100,000 27,100,000\n\nTobacco 45,000,000 45,000,000\n\nRooms and Meals 220,950,000 220,950,000\n\nRE Transfer 32,000,000 32,000,000\n\nForest Conserv 3,200,000 3,200,000\n\nCommunications 33,000,000 33,000,000\n\nLegacy and Succ 35,000,000 35,000,000\n\nLiquor and Beer 11,082,432 11,082,432\n\nHWY and Bridge 10,000,000 10,000,000\n\nRoad Tolls 600,000 99,537,000 600,000 100,737,000\n\n378,500 378,500\n\nTown Veh Permit Fee 82,791,090 82,791,090\n\nInsurance prem 39,031,500 39,031,500\n\nAirway Tolls 200,238 200,238\n\nTotal 602,359,170 99,537,000 10,978,500 86,531,090 799,405,760\n\nGains:\n\nVAT on Business 320,310,000 320,310,000\n\nVAT on Insurance 14,300,000 14,300,000\n\nTotal 334,610,000 334,610,000\n\nNet Gain(loss) (267,749,170) (99,537,000)(10,978,500) (86,531,090)(464,795,760)\n\nExpenditures:\n\nDRA 1,000,000\n\nDept. of Safety ( 1,215,000)\n\nTotal (215,000)\n\n=========\n\nThe Department of Revenue states it will need to spend $1,000,000 in FY 1995 for changes to its computer software. The Department of Safety states its expenditures will decrease by $1,215,000 annually because it will no longer collect and audit road toll revenues.", "in_text": [], "chars": 123723}, "nver": 0, "namd": 0, "rsa": {"RSA 4-C:1": "/laws/4-c", "RSA 21-J:28-a": "/laws/21-j#s28-a", "RSA 21-J:29-33": "/laws/21-j", "RSA 21-P:8": "/laws/21-p#s8", "RSA 21-P:14": "/laws/21-p#s14", "RSA 72:34": "/laws/72#s34", "RSA 72-A": "/laws/72-a", "RSA 77": "/laws/77", "RSA 77-A": "/laws/77-a", "RSA 77-B": "/laws/77-b", "RSA 77-E": "/laws/77-e", "RSA 78": "/laws/78", "RSA 78-A": "/laws/78-a", "RSA 78-B": "/laws/78-b", "RSA 78-C": "/laws/78-c", "RSA 79": "/laws/79", "RSA 82-A": "/laws/82-a", "RSA 83-C:2-a": "/laws/83-c", "RSA 86": "/laws/86", "RSA 87:12": "/laws/87#s12", "RSA 89": "/laws/89", "RSA 149-M:13-a": "/laws/149-m", "RSA 178:28-178": "/laws/178", "RSA 215-A:1": "/laws/215-a#s1", "RSA 231:130-a": "/laws/231#s130-a", "RSA 235:23-a": "/laws/235#s23-a", "RSA 259:51": "/laws/259#s51", "RSA 259:60": 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87:15": "/laws/87#s15", "RSA 87:14": "/laws/87#s14", "RSA 87:23": "/laws/87#s23", "RSA 87:22": "/laws/87#s22", "RSA 124-A:12": "/laws/124-a#s12", "RSA 146-D:3": "/laws/146-d#s3", "RSA 260:38": "/laws/260#s38", "RSA 146-A:11-b": "/laws/146-a#s11-b", "RSA 146-D:5": "/laws/146-d#s5", "RSA 146-D:7": "/laws/146-d#s7", "RSA 260:63-260": "/laws/260", "RSA 207:18": "/laws/207#s18", "RSA 261": "/laws/261", "RSA 215-A:3": "/laws/215-a#s3", "RSA 215-A:23": "/laws/215-a#s23", "RSA 260:61": "/laws/260#s61", "RSA 231:116": "/laws/231#s116", "RSA 231:120": "/laws/231#s120", "RSA 261:154": "/laws/261#s154", "RSA 231:119": "/laws/231#s119", "RSA 33": "/laws/33", "RSA 287-E:1": "/laws/287-e#s1", "RSA 293-A:14.05": "/laws/293-a#s14.05", "RSA 77-A:18": "/laws/77-a#s18", "RSA 77-E:12": "/laws/77-e#s12", "RSA 293-A:14.22": "/laws/293-a#s14.22", "RSA 293-A:15.01": "/laws/293-a#s15.01", "RSA 77-A:1": "/laws/77-a#s1", "RSA 293-A:15.20": "/laws/293-a#s15.20", "RSA 293-B:2": "/laws/293-b#s2", "RSA 304-C:54": "/laws/304-c#s54", "RSA 304-C:58": "/laws/304-c#s58", "RSA 304-C:63": "/laws/304-c#s63", "RSA 304-C:68": "/laws/304-c#s68", "RSA 304-C:74": "/laws/304-c#s74", "RSA 384:32": "/laws/384", "RSA 384:19": "/laws/384", "RSA 393:12": "/laws/393", "RSA 86:8": "/laws/86", "RSA 384:35": "/laws/384", "RSA 384:28": "/laws/384", "RSA 384:1": "/laws/384", "RSA 384-D:5": "/laws/384-d", "RSA 386:19": "/laws/386", "RSA 385:6": "/laws/385", "RSA 86:72": "/laws/86", "RSA 385:7": "/laws/385", "RSA 400-A:39": "/laws/400-a#s39", "RSA 400-A:31": "/laws/400-a#s31", "RSA 407-A:2": "/laws/407-a", "RSA 478:17-i": "/laws/478#s17-i", "RSA 78-B:8": "/laws/78-b#s8", "RSA 553:13": "/laws/553#s13", "RSA 553:31": "/laws/553#s31", "RSA 553": "/laws/553", "RSA 86:22": "/laws/86", "RSA 547:33": "/laws/547#s33", "RSA 554:19": "/laws/554#s19", "RSA 561": "/laws/561", "RSA 553:17": "/laws/553#s17", "RSA 552": "/laws/552", "RSA 553:31-a": "/laws/553#s31-a", "RSA 553:2": "/laws/553#s2"}, "amends": {"RSA 4-C:3": "/laws/4-c", "RSA 21-J:14": "/laws/21-j#s14", "RSA 21-J:39": "/laws/21-j#s39", "RSA 31:95-c": "/laws/31#s95-c", "RSA 41:6": "/laws/41#s6", "RSA 41:16-c": "/laws/41#s16-c", "RSA 72:12": "/laws/72#s12", "RSA 82:20": "/laws/82#s20", "RSA 83-C:4": "/laws/83-c", "RSA 83-C": "/laws/83-c", "RSA 83-D:7": "/laws/83-d", "RSA 83-D": "/laws/83-d", "RSA 84-A:4": "/laws/84-a#s4", "RSA 84-A:6": "/laws/84-a#s6", "RSA 84-A:7": "/laws/84-a#s7", "RSA 84-A:9": "/laws/84-a#s9", "RSA 84-A": "/laws/84-a", "RSA 87:1": "/laws/87#s1", "RSA 87:6": "/laws/87#s6", "RSA 87": "/laws/87", "RSA 124-A:12": "/laws/124-a#s12", "RSA 146-D:3": "/laws/146-d#s3", "RSA 146-D:7": "/laws/146-d#s7", "RSA 207:18": "/laws/207#s18", "RSA 215-A:3": "/laws/215-a#s3", "RSA 231:116": "/laws/231#s116", "RSA 231:119": "/laws/231#s119", "RSA 293-A:14.05": "/laws/293-a#s14.05", "RSA 293-A:14.22": "/laws/293-a#s14.22", "RSA 293-A:15.01": "/laws/293-a#s15.01", "RSA 293-A:15.20": "/laws/293-a#s15.20", "RSA 293-B:2": "/laws/293-b#s2", "RSA 304-C:54": "/laws/304-c#s54", "RSA 304-C:58": "/laws/304-c#s58", "RSA 304-C:63": "/laws/304-c#s63", "RSA 304-C:68": "/laws/304-c#s68", "RSA 304-C:74": "/laws/304-c#s74", "RSA 384:32": "/laws/384", "RSA 384:35": "/laws/384", "RSA 384-D:5": "/laws/384-d", "RSA 385:6": "/laws/385", "RSA 385:7": "/laws/385", "RSA 386:19": "/laws/386", "RSA 393:12": "/laws/393", "RSA 400-A:39": "/laws/400-a#s39", "RSA 407-A:2": "/laws/407-a", "RSA 478:17-i": "/laws/478#s17-i", "RSA 553:13": "/laws/553#s13", "RSA 553:31": "/laws/553#s31", "RSA 553:31-a": "/laws/553#s31-a", "RSA 4-C:1": "/laws/4-c", "RSA 21-J:28-a": "/laws/21-j#s28-a", "RSA 21-J:29-33": "/laws/21-j", "RSA 21-P:8": "/laws/21-p#s8", "RSA 21-P:14": "/laws/21-p#s14", "RSA 72:34": "/laws/72#s34", "RSA 72-A": "/laws/72-a", "RSA 77": "/laws/77", "RSA 77-A": "/laws/77-a", "RSA 77-B": "/laws/77-b", "RSA 77-E": "/laws/77-e", "RSA 78": "/laws/78", "RSA 78-A": "/laws/78-a", "RSA 78-B": "/laws/78-b", "RSA 78-C": "/laws/78-c", "RSA 79": "/laws/79", "RSA 82-A": "/laws/82-a", "RSA 83-C:2-a": "/laws/83-c", "RSA 86": "/laws/86", "RSA 87:12": "/laws/87#s12", "RSA 89": "/laws/89", "RSA 149-M:13-a": "/laws/149-m", "RSA 178:28-178": "/laws/178", "RSA 215-A:1": "/laws/215-a#s1", "RSA 231:130-a": "/laws/231#s130-a", "RSA 235:23-a": "/laws/235#s23-a", "RSA 287-E:1": "/laws/287-e#s1"}}