SB 28 - AS INTRODUCED

2001 SESSION

01-0539

09/10

SENATE BILL 28

AN ACT permitting disclosure of final decisions of the commissioner of revenue administration.

SPONSORS: Sen. McCarley, Dist 6

COMMITTEE: Ways and Means

ANALYSIS

This bill permits the disclosure of final written decisions of the commissioner of revenue administration issued as the result of an appeal for redetermination or reconsideration commenced by a taxpayer.

This bill was requested by the department of revenue administration.

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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

01-0539

09/10

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand One

AN ACT permitting disclosure of final decisions of the commissioner of revenue administration.

Be it Enacted by the Senate and House of Representatives in General Court convened:

1 New Subparagraph; Confidentiality of Department of Revenue Administration Records; Exemption for Certain Final Decisions of Commissioner. Amend RSA 21-J:14, V by inserting after subparagraph (e) the following new subparagraph:

(f) Disclosure of the final written decisions of the commissioner issued as the result of adjudicative procedures commenced by taxpayers pursuant to RSA 21-J:28-b.

2 Effective Date. This act shall take effect 60 days after its passage.