Readopt with Amendments: Procedural Rules Rev 202.01 Form, Appearance, and Number of Documents

Chapter Rev 200 defines the procedural terms, outlines the procedural rules for general and specific adjudicative proceedings before the Department’s Hearings Bureau, provides procedures for Department rulemaking and public comment and provides the procedures to petition the Department for a declaratory ruling. Part Rev 202 pertains to forms and service of documents.

Rev 202.01, pertaining to forms appearance, and number of documents to be submitted to the Department under Chapter Rev 200, is being readopted with amendments to implement the ability to submit an appeal to the Department electronically via the Department’s Granite Tax Connect Portal.

The Department of Revenue Administration is proposing to adopt, repeal, or readopt with amendments, as described below for various rules in Chapters Rev 300, Rev 400, and Rev 2700 to implement the legislative changes to the RSAs passed in 2019, 2022, and 2023, to update the cross-referencing revenue sections that were previously renumbered, and to clarify existing rules.

Chapter Rev 300 sets out rules for the administration of the business profits tax. Part Rev 303 pertains to additions and deductions made to gross business profits and Part Rev 304 pertains to apportionment of adjusted gross business profits.

Chapter Rev 400 sets out rules for the administration of property tax credits, exemptions, and deferrals. Part Rev 401 provides definitions to the terms used, Part Rev 402 provides general information relative to property tax credits, exemptions, and deferrals, Part Rev 403 addresses veterans’ tax credit, Part Rev 404 addresses the all veterans' tax credit, Part Rev 407 addresses surviving spouse tax credit, Part Rev 408 addresses certain disabled veterans’ exemption, Part Rev 409 addresses elderly exemption, Part Rev 410 addresses exemption for improvements to assist persons with disabilities, Part Rev 411 addresses exemption for the disabled, Part Rev 412 addresses exemption for deaf or severely hearing impaired persons, Part Rev 413 addresses net income and net asset requirements for elderly, disabled, and deaf exemptions, and Part Rev 414 addresses exemption for the blind.

Chapter Rev 2700 sets out the rules for the administration of the nursing facility quality assessment. Part Rev 2703 addresses the administration of this assessment. Rev 2703.02, relative to the examination of records and information for the nursing facility quality assessment, is being repealed to reflect the changes adopted in Chapter 145 of the Laws of 2023 that removes the requirement for nursing facilities to submit a copy of the return for the nursing facility quality assessment to the Commissioner of the Department of Health and Human Services.

The Initial Proposal was filed with the Office of Legislative Services, Division of Administrative Rules. Please refer to the rulemaking notice form and initial proposal for details of amendments.

Please take notice that the Department will hold a public hearing on Friday, March 8, 2024, at 3pm at 109 Pleasant Street, 2^nd Floor, Training Room, Concord, NH on this rule readoption. The security procedures at the Department of Revenue Administration require all visitors to sign in and present photo identification. If you plan on attending the public hearing, please bring photo identification with you.

Rev 202, Rev 300, Rev 400 & Rev 2703 Rulemaking Notice Form 

Rev 202, Rev 300, Rev 400 & Rev 2703

Initial Proposal - Text