Section 82-A:15 Administration; Rulemaking; Proceedings.
I. The commissioner shall collect the taxes imposed under this chapter and interest, additions to tax and penalties imposed, and pay over to the state treasurer the amount of funds collected under this chapter.
II. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to:
(a) The administration of the communications services tax; and
(b) The recovery of any tax imposed by RSA 82-A, interest on tax, or penalties.
III. In the case of a notice of hearing, such notice shall be mailed to the retailer or taxpayer concerned at his last known address, by United States certified or registered mail, and such notice shall be mailed not less than 7 days prior to the date fixed for the hearing.
IV, V. [Repealed.]
VI. Retailers aggrieved by the department's determination of liability with respect to RSA 106-H:9 may appeal pursuant to the procedures and subject to the time limits provided for in taxes administered by the department under RSA 21-J, except that any appeals of the commissioner's redeterminations shall be to the superior court in the county in which the retailer resides or has a place of business or a resident agent. The date of the written notice of liability under RSA 106-H:9 to the retailer shall commence the 60-day period to appeal such determinations under RSA 21-J:28-b, I.
Source. 1990, 9:8. 1991, 163:43, XXXVII; 362:4, eff. July 2, 1991. 2005, 251:3, eff. July 14, 2005.