HB 1550-FN - AS INTRODUCED
2000 SESSION
09/10
HOUSE BILL 1550-FN
AN ACT establishing a bureau of tax law in the department of justice and transferring department of revenue administration hearing officers to the bureau.
COMMITTEE: Executive Departments and Administration
This bill establishes a bureau of tax law in the division of legal counsel within the department of justice. The bill transfers department of revenue administration hearing officers to the new bureau.
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Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
00-2229
09/10
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand
AN ACT establishing a bureau of tax law in the department of justice and transferring department of revenue administration hearing officers to the bureau.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 New Subparagraph; Bureau of Tax Law. Amend RSA 21-M:7, II by inserting after subparagraph (b) the following new subparagraph:
(c) A bureau of tax law.
2 New Section; Bureau of Tax Law. Amend RSA 21-M by inserting after section 12 the following new section:
21-M:12-a Bureau of Tax Law. There is established in the division of legal counsel a bureau of tax law. The bureau shall be supervised by a senior assistant attorney general who shall be appointed by the attorney general in accordance with RSA 21-M:3. The bureau shall consist of hearing officers for department of revenue administration hearings and such clerical and other staff as may be necessary to carry out the work required of such hearing officers.
3 Transfer. All department of revenue administration hearing officer positions and the positions of clerical and other staff necessary to carry out the work of such hearing officer positions shall be transferred to the bureau of tax law, division of legal counsel, department of justice on the effective date of this act. All persons employed in the transferred positions on the effective date of this act shall become employees of the bureau of tax law. The transfer provided for in this section shall include all of the books, papers, records, equipment, unexpended appropriations or other available funds in any account or subdivision of an account of the department of revenue administration and authorized for use by the department for hearing officers, related staff, and hearings.
4 Effective Date. This act shall take effect July 1, 2000.
LBAO
00-2229
12/16/99
HB 1550-FN - FISCAL NOTE
AN ACT establishing a bureau of tax law in the department of justice and transferring department of revenue administration hearing officers to the bureau.
FISCAL IMPACT:
The Departments of Justice and Revenue Administration indicate this bill will increase state general fund expenditures by $139,745 in FY 2001, $113,855 in FY 2002, $119,990 in FY 2003 and by $126,174 in FY 2004. There will be no fiscal impact to state, county and local revenue or county and local expenditures.
METHODOLOGY:
Both Departments state the following:
The employees transferred by the bill will remain at their current location with appropriate support and budget authorization;
A senior assistant attorney general, group O will be hired by the Department of Justice to supervise the transferred employees;
Information Technology costs will be incurred to ensure the staff that remains at the current location obtains compatibility with the Department of Justice network in FY 2001;
The DRA will replace the paralegal transferred to the Department of Justice to perform the non-hearing duties that will continue at DRA; and
The personnel costs, including benefits and other associated employee expenses, and the information technology costs are outlined below.
FY 2001 FY 2001 FY 2003 FY 2004
Sr. Asst. Attorney
General, Group O $ 75,413 $ 76,194 $ 80,475 $ 84,755
Paralegal 1, Labor Grade 15 39,332 37,661 39,515 41,419
Information Technology Costs 25,000 0 0 0
Total Costs $139,745 $113,855 $119,990 $126,174