N.H. Rev. Stat. § 21-J:45
This is the official text of N.H. Rev. Stat. § 21-J:45, part of New Hampshire’s Rev. Stat — part of the compiled statutory law of New Hampshire, published by the state as "Rev. Stat." Browse the sections below, each linked to its official government source.
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21-J:45 Reports on Status of Requested Tax Refunds.
Official statutory text
I. The commissioner of the department of revenue administration shall report to the fiscal committee of the general court within 10 days after the close of each quarter, the status of requested refunds pending from the combined general fund and education trust fund for the following taxes: (a) Business profits tax. (b) Business enterprise tax. (c) [Repealed.] II. This report shall include, but not be limited to, the number and dollar value of requested refunds carried over from the prior quarter, requested refunds initiated during the quarter, requested refunds paid out during the quarter, and requested refunds outstanding at the end of the quarter. This report shall also include a 5-year history of the requested refunds paid for each tax in subparagraphs I(a)-(c).
Status: repealed · Read it on the official government site
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