RSA 87:37 Administration; Rulemaking.
Title: V - TAXATION
Chapter: 87 - TAXATION OF TRANSFERS OF CERTAIN ESTATES
I. The commissioner of revenue administration shall collect the taxes, interest, additions to tax and penalties imposed under this chapter and RSA 21-J.
II. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to:
(a) The administration of the estate tax; and
(b) The recovery of any tax, interest or penalties imposed by this chapter and RSA 21-J.
III. The commissioner may institute actions in the name of the state to recover any tax, interest, or penalties imposed by this chapter and RSA 21-J.
IV. In the collection of the tax imposed by this chapter, the commissioner may use all of the powers granted to tax collectors under RSA 80 for the collection of taxes. The commissioner shall also have all of the duties imposed on tax collectors by