Section 78-C:9 Administration. - New Hampshire Statutes

   I. This chapter shall be administered and enforced by the department of revenue administration. The commissioner as authorized by the governor and council, subject to personnel statutes, shall appoint such additional technical, clerical and other personnel as he shall deem necessary to carry out the provisions of this chapter.
   II. The commissioner shall collect the taxes, interest, and penalties imposed under this chapter and shall pay them to the state treasurer.
   III. The expenditures authorized by paragraph I shall be a charge against the moneys collected pursuant to this chapter; provided, however, that until such time as moneys received pursuant to this chapter equal the cost of administering the same, the expenditures shall be a charge against the general fund. The governor is authorized to draw his warrants for the sums so authorized out of any money in the treasury not otherwise appropriated.
   IV. The commissioner may adopt rules, pursuant to RSA 541-A, relative to the administration of this chapter. The commissioner may institute actions in the name of the state to recover any tax, interest on tax, or the penalties imposed by this chapter.

Source. 1974, 39:4. 1981, 128:27, eff. May 11, 1981.