Rev 204.02; Rev 305.03; Rev 1607 various; Rev 2400 various; Rev 2502.01; Rev 2900 various - Second Rollout of Revenue Information Management System (RIMS)

The Department of Revenue Administration (DRA) will soon be launching the second rollout of the new Revenue Information Management System (RIMS) to modernize all aspects of the tax collection and payment process. RIMS will replace the current Tax Information Management System (TIMS) which was implemented nearly 30 years ago, is outdated and therefore limited in its functionality. RIMS will be rolled out in three, phased implementations by tax types over the course of approximately three years. The second rollout will focus on Business Profits Tax (BPT), Business Enterprise Tax (BET), Interest and Dividends Tax (I&D), and Communications Services Tax (CST).

Rev 200 contains the DRA’s Procedural Rules. Rev 204.02 is being readopted with amendment to clarify the tolling of the DRA’s deadline to respond to a petition for redetermination, reconsideration or request for abatement. This change is being made given the new technologies and process improvements owing to RIMS.
Rev 300 contains the rules governing the BPT under RSA 77-A. Rev 305.03 contains the procedure for applying an overpayment of tax and the procedure for requesting a refund of an overpayment and is being readopted with amendments. These changes are being made given the new technologies and process improvements owing to RIMS. Minor changes have also been made so that this section mirrors similar sections in other DRA rules.

Rev 1600 contains the rules governing the CST under RSA 82-A. Rev 1607.01 relative to filing the CST return is being readopted with amendments to reflect the ability to file electronically. Rev 1607.02 relative to requesting an extension to file a return is being readopted with amendments to provide for an automatic extension of the return filing deadline similar to how the extension works for other taxes administered by the DRA. Accordingly, Rev 1611.04, which contains an extension request form, is being repealed. Rev 1607.06 is being readopted with amendments to provide for a process for a CST taxpayer to request to file their return on a quarterly basis consistent with RSA 82-A:7, II. These changes are being made given the new technologies and process improvements owing to RIMS.

Rev 2400 contains the rules governing the BET under RSA 77-E. Rev 2405.03 contains the procedure for applying an overpayment of tax and the procedure for requesting a refund of an overpayment and is being readopted with amendments. These changes are being made given the new technologies and process improvements owing to RIMS. Minor changes have also been made so that this section mirrors similar sections in other DRA rules. Rev 2407.03 addresses the filing of tax returns and is being readopted with amendments to clarify the due date of combined returns. Under the current rule, a combined return could be due earlier than what is being proposed with this amendment depending on the principal business organization’s entity type. This varying due date is confusing for the taxpayer and difficult to implement for the DRA.

Rev 2500 contains the DRA’s rules for electronic transfers and filing. RSA 21-J:3, XXI gives the Commissioner of DRA the authority to require taxpayers to pay electronically if their total yearly tax liability is $100,000 or more Rev 2502.01 on mandatory participation is being readopted with amendments. Rev 2502.01 (a) and (b) implement mandatory participation in electronic payment for BPT, BET, and Interest & Dividends (I&D) Tax taxpayers and are being deleted because electronic filing by larger taxpayers is somewhat universal without the DRA ever effectuating this mandate.

Rev 2900 contains the DRA’s rules of administration. Rev 2903.03 regarding powers of attorney is being readopted with amendments to provide for an electronic method of filing. Rev 2903.07 is being readopted with an amendment best described as a technical amendment to a cross-reference. Rev 2908.02 and Rev 2908.04 – Rev 2908.06 are being readopted with amendments to reflect the DRA’s ability to administer installment payment agreements electronically. These changes are being made given the new technologies and process improvements owing to RIMS.