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.

 

Various Asb 300 Rules - Certification of Assessors

Initial Proposal - Text

Rulemaking Notice Form

 

Readoption of Rev 2500 Rules – Electronic Transfers and Filing

Rev 2500 is being readopted in its entirety with editorial and housekeeping amendments to comply with the provisions of RSA 541-A, as most of the rule provisions are scheduled to expire on December 5, 2023, but are subject to extension pursuant to RSA 541-A:14-a. Chapter Rev 2500 sets forth the Department’s rules for electronic fund transfers. Rev 2501.10 is repealed because the term “holiday” is no longer used in this chapter rule, following this readoption. Rev 2505.04 is repealed because the form DP-149 has been withdrawn. All reference to the revenue rule sections here uses the proposed renumbered rules. Rev 2501.07 is amended to clarify the short form of cash concentration of disbursement plus addenda. Rev 2502.01 is amended to remove the requirement to electronically remit the Meals and Rentals tax and to provide for a more inclusive electronic payment method for the Nursing Facility Qualified Assessment payments and the Medicaid Enhancement Tax payments. Rev 2502.02 is amended to clarify that tax payments through ACH credit or debit needs to be remitted on or before the due date of the payments, and reminds taxpayers that the Meals and Rentals tax is considered timely only when received. Rev 2502.03 is amended to provide for the treatment of overpayment of tax. Rev 2503.01 is amended to clarify the ability for business taxpayers to make payments via ACH credit or debit. Rev 2503.02 is amended to combine the information required to be submitted by mandatory and voluntary participants of the ACH credit program, with corresponding editorial changes. Rev 2503.03 is amended with editorial changes on the registration to pay by ACH credit. Rev 2503.06 is amended with editorial changes for the name of the Form DP-175. Rev 2503.07(d) is amended for editorial changes. Rev 2504.01 through Rev 2504.04 are amended to use the Department’s new taxpayer portal, Granite Tax Connect. Rev 2505.01 is amended to include the option of requesting forms via email. Rev 2505.02 is amended to clarify that the Form DP-175 is for business tax taxpayers and to update the name of the form.

The Initial Proposal was filed with the Office of Legislative Services, Division of Administrative Rules on May 26, 2023. Please take notice that the Department will hold a public hearing on Friday, June 30, 2023 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

 

Readoption of Rev 2700 Rules - Nursing Facility Quality Assessment

Rev 2700 is being readopted in its entirety to comply with the provisions of RSA 541-A, as most of the rule provisions are scheduled to expire on July 25, 2023, but are subject to extension pursuant to RSA 541-A:14-a. Chapter Rev 2700 sets forth the Department’s rules for Nursing Facility Quality Assessment. The Final Proposal was filed with the Office of Legislative Services, Division of Administrative Rules on May 23, 2023. A public hearing was held on May 5, 2023. The hearing was noticed in the Rulemaking Register on March 30, 2023, Notice Number 2023-73. It is expected that the Final Proposal will be considered by the Joint Legislative Committee on Administrative Rules (JLCAR) during the June 16, 2023 meeting.

Final Proposal - Text

Cover Sheet for Final Proposal

 

Readoption of Rev 2900 Rules – General Provisions Relating to Administration, Returns and Taxpayer Records

Rev 2900 is being readopted in its entirety, with amendments, to comply with the provisions of RSA 541-A, as most of the rule provisions are scheduled to expire on July 25, 2023, but are subject to extension pursuant to RSA 541-A:14-a. Chapter Rev 2900 sets forth the Department’s rules for General Provisions Relating to Administration, Returns and Taxpayer Records. The rule amendments include various editorial amendments, update to the department identification number requirements (Rev 2903.01), update to confidentiality of department records (Rev 2903.02), update to power of attorney requirements (Rev 2903.03), update to offset of refund or credit (Rev 2903.07), update to the uniformity in document filing (Rev 2904.03), update to signature requirements (Rev 2904.04), update to electronic signature definition and application (Rev 2904.05), update to pertinent documents in support of taxpayer’s calculations (Rev 2904.08), update to lien procedures and renewal (Revs 2907.01 and 2907.04), update to the modification or termination of an installment payment agreement (Rev 2908.07), and update to voluntary disclosure agreement requirements (Rev 2910.07). The Final Proposal was filed with the Office of Legislative Services, Division of Administrative Rules on May 23, 2023. A public hearing was held on May 5, 2023. The hearing was noticed in the Rulemaking Register on March 30, 2023, Notice Number 2023-77. It is expected that the Final Proposal will be considered by the Joint Legislative Committee on Administrative Rules (JLCAR) during the June 16, 2023 meeting.

 

Final Proposal - Text

Cover Sheet for Final Proposal

Adopted Rules

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, 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

Rev 1100 Financial Source Coding for Local Educational Agencies rules are now adopted and filed

Adopted Text

Rev 1700 Financial Accounting for Cities, Towns and Unincorporated Towns rules are now adopted and filed

Adopted Text

Rev 3200 Education Tax Credit Program rules are now adopted and filed

Adopted Text

Rev 300 Various and Rev 2405.03 rules relative to computation of gross business profits, technical corrections on specific industry apportionment for financial institutions, single sales factor apportionment, and treatment of overpayments are now adopted and filed.

Adopted Text

Rev 1600 Communications Services Tax rules are now readopted and filed

Adopted Text

Rev 303.01, Compensation for Personal Services of Proprietor, Partner, or Member, and Rev 303.03, Net Operating Loss Deduction, are now readopted 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