New Hampshire Statutes
§ 21-J:7 — Division of Audits
New Hampshire·Title I THE STATE AND ITS GOVERNMENT·Ch. 21-J DEPARTMENT OF REVENUE ADMINISTRATION·Subdivision General Provisions
There is established within the department the division of audits, under the supervision of an unclassified director of audits who shall be responsible for the following functions, in accordance with applicable laws:
I.Classifying for possible audit all returns, reports, or other documentation submitted by taxpayers or their authorized representatives for all taxes administered by the department.
II.Office and field examinations on all returns, reports or other documentation submitted by taxpayers or their authorized representatives for all taxes administered by the department.
III.[Repealed.]
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Legislative History
1985, 204:1. 1987, 408:10. 1991, 163:3, eff. May 27, 1991.
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Repealed by 2005, 218:6, eff.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
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