Section 83-E:9 Administration; Rulemaking.
I. The commissioner shall collect the taxes imposed under this chapter, interest on tax, additions to tax and penalties imposed, and pay over to the state treasurer the amount of funds collected under this chapter.
II. The commissioner shall adopt rules, under RSA 541-A, relative to:
(a) The form of the return and the data which it must contain for the correct computation of the number of kilowatt hours of electricity consumption in this state and the tax assessed.
(b) The administration of the electricity consumption tax.
(c) The recovery of any tax, interest on tax, additions to tax, or penalties imposed by RSA 83-E or RSA 21-J.
Source. 1997, 347:4.