New Hampshire Statutes
§ 21-J:45 — Reports on Status of Requested Tax Refunds
New Hampshire·Title I THE STATE AND ITS GOVERNMENT·Ch. 21-J DEPARTMENT OF REVENUE ADMINISTRATION·Subdivision Reports
I. The commissioner of the department of revenue administration shall report to the fiscal committee of the general court within 10 days after the close of each quarter, the status of requested refunds pending from the combined general fund and education trust fund for the following taxes:
(a)Business profits tax.
(b)Business enterprise tax.
(c)[Repealed.]
II. This report shall include, but not be limited to, the number and dollar value of requested refunds carried over from the prior quarter, requested refunds initiated during the quarter, requested refunds paid out during the quarter, and requested refunds outstanding at the end of the quarter. This report shall also include a 5-year history of the requested refunds paid for each tax in subparagraphs I(a)-
(c).
Free access — add to your briefcase to read the full text and ask questions with AI
New Hampshire § 21-J:45 (Reports on Status of Requested Tax Refunds) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
2004, 203:17, eff. June 11, 2004. 2014, 78:4, eff. May 27, 2014. 2021, 91:99, I, eff. Jan. 1, 2025.
Nearby Sections
15
§ 21-J:1
Establishment; General Functions§ 21-J:1-a
Boards Administratively Attached§ 21-J:10
Assistance to Municipalities§ 21-J:10-a
Repealed by 2005, 218:6, eff. Sept. 3, 2005§ 21-J:11-a
Assessment Report§ 21-J:11-b
Implementation of Assessment Review§ 21-J:12
Taxpayer Services Division§ 21-J:13
Rulemaking Authority§ 21-J:13-a
Exemption From Rulemaking Requirement§ 21-J:14-b
Powers and Duties of the Board