New Hampshire § 77-G:6 Department of Revenue Administration;  Requirements

New Hampshire Statutes

§ 77-G:6 — Department of Revenue Administration; Requirements

New Hampshire § 77-G:6

Title VTAXATION

Ch. 77-GEDUCATION TAX CREDIT

This text of New Hampshire § 77-G:6 (Department of Revenue Administration; Requirements) is published on Counsel Stack Legal Research, covering New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.H. Rev. Stat. Ann. § 77-G:6 (2026).

Text

I. The department of revenue administration shall:

(a)Develop, and annually verify and update, by February 1, a list of eligible nonprofit scholarship funding organizations that meet the requirements of this chapter. The department shall post this list on the department's Internet website and update the list monthly. The department shall forward the list and any updates to the commissioner of the department of education who shall post the list on the department of education's Internet website.

(b)Conduct or require audits in response to any reasonable complaints made. The cost of an independent audit shall be paid by the scholarship organization, but this cost shall be excluded from the administrative expenses requirement set forth in RSA 77-G:5, I(f).

(c)Establish a process by which in

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I. The department of revenue administration shall:
(a) Develop, and annually verify and update, by February 1, a list of eligible nonprofit scholarship funding organizations that meet the requirements of this chapter. The department shall post this list on the department's Internet website and update the list monthly. The department shall forward the list and any updates to the commissioner of the department of education who shall post the list on the department of education's Internet website.
(b) Conduct or require audits in response to any reasonable complaints made. The cost of an independent audit shall be paid by the scholarship organization, but this cost shall be excluded from the administrative expenses requirement set forth in RSA 77-G:5, I(f).
(c) Establish a process by which individuals may notify the department of revenue administration of any violation by a parent, business organization, business enterprise, scholarship organization, or nonpublic school of state laws relating to program participation. The department of revenue administration shall conduct an inquiry of any written complaint of a violation of this chapter, or make a referral to the appropriate agency for an investigation, if the complaint is signed by the complainant and is legally sufficient. A complaint is legally sufficient if it contains facts demonstrating a violation of this chapter or any rule adopted pursuant to this chapter. In order to determine legal sufficiency, the department of revenue administration may require supporting information or documentation from the complainant.
(d) Create, maintain, and post online the relevant forms and reports, and submit scholarship organization reports to the members of the house and senate education committees and to the department of education.
(e) Post to the department's website an up-to-date total of the amount of credits available.
(f) No later than January 1, 2013, adopt rules pursuant to RSA 541-A, relative to:
(1) The application procedure for a scholarship organization applying to accept scholarship donations under this chapter.
(2) The application procedure for a business organization, business enterprise, or individual applying to a scholarship organization for a tax credit under this chapter.
(3) Complaint procedures, including the filing of a complaint and investigations of complaints.
(4) The design and content of the forms and applications required to be filed with, or issued by, the department of revenue administration under this chapter.