RSA 83-F:7 Administration.

I. The commissioner shall collect the taxes, interest, additions to tax and penalties imposed under this chapter and shall pay over to the state treasurer for deposit in the education trust fund established by RSA 198:39 the amount of the funds collected.
II. The commissioner is authorized to contract for the services of utility appraisers as needed for the proper administration of this chapter. Such contract expenses shall be deemed an expense of administration.
III. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to:
(a) The administration of the tax imposed under RSA 83-F:2;
(b) The valuation of utility property required under RSA 83-F:3; and
(c) The recovery of any tax, interest on tax, or penalties imposed by this chapter.