HB 601-FN-A-LOCAL - AS INTRODUCED
2001 SESSION
09/10
HOUSE BILL 601-FN-A-LOCAL
AN ACT relative to a municipality's liability for failure to remit state taxes collected by the municipality to the state.
SPONSORS: Rep. Scanlan, Graf 11; Rep. Sova, Graf 11; Rep. Gabler, Graf 8; Rep. Boyce, Belk 5; Sen. Below, Dist 5; Sen. Gordon, Dist 2
COMMITTEE: Municipal and County Government
This bill provides that a municipality is not liable for failure to remit state taxes collected by the municipality to the state until the taxes are paid to the municipality.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
01-0482
09/10
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand One
AN ACT relative to a municipality's liability for failure to remit state taxes collected by the municipality to the state.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 New Section; Municipality's Liability for Remitting State Taxes. Amend RSA 76 by inserting after section 5 the following new section:
76:5-a Municipality's Liability for Remitting State Taxes. Notwithstanding any other provision of law, no municipality shall be liable for failure to remit state taxes collected by the municipality to the state until such state taxes have been paid to the municipality.
2 Effective Date. This act shall take effect 60 days after its passage.
LBAO
01-0482
2/7/01
HB 601-FN-A-LOCAL - FISCAL NOTE
AN ACT relative to a municipality's liability for failure to remit state taxes collected by the municipality to the state.
FISCAL IMPACT:
The Office of Legislative Budget Assistant is unable to complete a fiscal note for this bill as it is awaiting information from an agency.