Laws and Rules - Proposed or Adopted Department Rules in Process

Proposed Rules

Unless otherwise stated, the Department shall hold all public hearings on the proposed rules at 109 Pleasant Street, 2^nd Floor Training Room, Concord, NH. The security procedures at the Department of Revenue Administration require all visitors to sign in and present photo identification. If you plan on attending the public hearing, please bring photo identification with you. Written comment concerning a proposed rule may be addressed to the Department for consideration prior to the tenth day following any public rule hearing

Notice: These proposed rules have not yet been adopted and, therefore, have no legal or binding effect. Proposed rules facilitate public comment prior to adoption. Draft proposals for adoption, readopting, and/or amendment are only intended as a guide to Department rules that may become effective in the future. The Department makes no warranty, express or implied, as to whether this document is correct, complete, up-to-date or as to any other relative fact. Independent verification of the contents is essential. Printed copies of proposed rules are available, for a fee, from the Division of Administrative Rules (603) 271-3680 or this agency.

 

Readoption of Rev 2200 Rules – Financial Accounting for Counties

Rev 2200 contains the rules governing county audits as well as county accounting practices and procedures pursuant to RSA 21-J:13. III and 21-J:16. The Department of Revenue Administration is proposing to repeal, readopt, readopt and renumber, and readopt with amendment the rules in Chapter Rev 2200, relative to Financial Accounting for Counties. These rules are scheduled to expire on August 8, 2024, but are subject to extension pursuant to RSA 541-A. The Initial Proposal was filed with the Office of Legislative Services, Division of Administrative Rules on March 27, 2024; the version date shown on the initial proposal text is March 11, 2024. Please refer to the rulemaking notice form and initial proposal for details of amendments.

Please take notice that the Department will hold a public hearing on Friday, April 26, 2024 at 10:00 am at 109 Pleasant Street, 2^nd Floor, Training Room, Concord, NH on this rule readoption. The security procedures at the Department of Revenue Administration require all visitors to sign in and present photo identification. If you plan on attending the public hearing, please bring photo identification with you.

Rulemaking Notice Form

Initial Proposal – Text

 

Readoption of Rev 3400 Rules – Taxation of Wood or Timber Cut

Rev 3400 is being readopted with amendments pursuant to RSA 541-A, as most of the existing rule provisions within this Chapter are scheduled to expire on September 4, 2024, but are subject to extension pursuant to RSA 541-A:14-a. Chapter Rev 3400 sets forth the Department’s rules for taxation of wood or timber cut. The amendments are proposed to Part Rev 3402, providing the requirements of the Notice of Intent to Cut Wood or Timber, Form PA-7, Part Rev 3404, providing the requirements of the Timber Tax Certificate, Form PA-6, and Part Rev 3406, providing the requirements of the assessment and certification of yield tax. Please refer to the rulemaking notice form and initial proposal for details of the amendments.

Please take notice that the Department will hold a public hearing on Friday, April 26, 2024 at 2pm at 109 Pleasant Street, 2^nd Floor, Training Room, Concord, NH on this rule readoption. The security procedures at the Department of Revenue Administration require all visitors to sign in and present photo identification. If you plan on attending the public hearing, please bring photo identification with you.

Rulemaking Notice Form

Initial Proposal – Text

Readopt with Amendments: Procedural Rules, Rev 202.01 Form, Appearance, and Number of Documents.

Rulemaking on: Rev 303.06; Rev 304.10; Rev 400 various; and Rev 2703.02.

Chapter Rev 200 defines the procedural terms, outlines the procedural rules for general and specific adjudicative proceedings before the Department’s Hearings Bureau, provides procedures for Department rulemaking and public comment and provides the procedures to petition the Department for a declaratory ruling. Part Rev 202 pertains to forms and service of documents.

Rev 202.01, pertaining to forms appearance, and number of documents to be submitted to the Department under Chapter Rev 200, is being readopted with amendments to implement the ability to submit an appeal to the Department electronically via the Department’s Granite Tax Connect Portal.

The Department of Revenue Administration is proposing to adopt, repeal, or readopt with amendments, as described below for various rules in Chapters Rev 300, Rev 400, and Rev 2700 to implement the legislative changes to the RSAs passed in 2019, 2022, and 2023, to update the cross-referencing revenue sections that were previously renumbered, and to clarify existing rules.

Chapter Rev 300 sets out rules for the administration of the business profits tax. Part Rev 303 pertains to additions and deductions made to gross business profits and Part Rev 304 pertains to apportionment of adjusted gross business profits.

Chapter Rev 400 sets out rules for the administration of property tax credits, exemptions, and deferrals. Part Rev 401 provides definitions to the terms used, Part Rev 402 provides general information relative to property tax credits, exemptions, and deferrals, Part Rev 403 addresses veterans’ tax credit, Part Rev 404 addresses the all veterans' tax credit, Part Rev 407 addresses surviving spouse tax credit, Part Rev 408 addresses certain disabled veterans’ exemption, PartRev 409 addresses elderly exemption, Part Rev 410 addresses exemption for improvements to assist persons with disabilities, Part Rev 411 addresses exemption for the disabled, Part Rev 412 addresses exemption for deaf or severely hearing impaired persons, Part Rev 413 addresses net income and net asset requirements for elderly, disabled, and deaf exemptions, and Part Rev 414 addresses exemption for the blind.

Chapter Rev 2700 sets out the rules for the administration of the nursing facility quality assessment. Part Rev 2703 addresses the administration of this assessment. Rev 2703.02, relative to the examination of records and information for the nursing facility quality assessment, is being repealed to reflect the changes adopted in Chapter 145 of the Laws of 2023 that removes the requirement for nursing facilities to submit a copy of the return for the nursing facility quality assessment to the Commissioner of the Department of Health and Human Services.

The Final Proposal was filed with the Office of Legislative Services, Division of Administrative Rules on March 27, 2024. A public hearing was held on March 8, 2024. The proposed rules were noticed in the Rulemaking Register on February 15, 2024, Notice 2024-19. It is expected that the Final Proposal will be considered by the Joint Legislative Committee on Administrative Rules (JLCAR) during their April 19, 2024 meeting.

Final Proposal - Annotated Text

Final Proposal - Fixed Text

Cover Sheet for Final Proposal

The DRA revised the Final Proposal and submitted a request for Conditional Approval Request of the revised rules to the Office of Legislative Services (OLS) on April 12, 2024, after receiving comments from OLS on the same day. The revisions were made only to Rev 402.01(f) and Rev 403.04. These rules are scheduled to be on the consent calendar to be considered by JLCAR during their April 19, 2024 meeting.

Conditional Approval Request – Annotated Text

Readoption of Rev 1500 Rules – Railroad and Private Rail Car Company Taxation

Rev 1500 is being readopted, with amendments, in its entirety to comply with the provisions of RSA 541-A, as most of the rule provisions within this chapter are scheduled to expire on August 27, 2024, but are subject to extension pursuant to RSA 541-A:14-a. The amendments are editorial in nature.

The Initial Proposal was filed with the Office of Legislative Services, Division of Administrative Rules. Please refer to the rulemaking notice form and initial proposal for details of amendments.

Please take notice that the Department will hold a public hearing on Friday, April 5, 2024 at 3pm at 109 Pleasant Street, 2^nd Floor, Training Room, Concord, NH on this rule readoption. The security procedures at the Department of Revenue Administration require all visitors to sign in and present photo identification. If you plan on attending the public hearing, please bring photo identification with you.

Rulemaking Notice Form

Initial Proposal

Adopted Rules

Rev 1900 Municipal Matters rules are now adopted and filed

Adopted Text

 

Rev 600 Property Assessment rules are now adopted and filed.

Adopted Text

Rev 1800 Conservation Restriction Assessment rules are now adopted and filed.

Adopted Text

Rev 1000 Tobacco Tax rules are now adopted and filed.

Adopted Text

The Current Use Board rules Cub 305.02, 305.03, 305.04, 305.05 and 305.06, Assessment Ranges for Forest Land Categories, With and Without Stewardship, for the 2024-2025 tax year, are now adopted and filed.

Adopted Text

The Current Use Board rules Cub 304.07 and Cub 309.06 relating to Documented Forest Stewardship Plans are now adopted and filed.

Adopted Text

The Assessing Standards Board rules Asb 300 Certification of Assessors, are now adopted and filed.

Adopted Text

 

Revenue Administrative Rules Currently in Effect

Additional information may be obtained by calling (603) 230-5026 or writing to the:

Legal Bureau
New Hampshire Department of Revenue Administration
PO Box 457
Concord, NH 03302-0457