New Hampshire § 21-J-45 - Section 21-J:45 Reports on Status of Requested Tax Refunds.
Full text of New Hampshire New Hampshire Revised Statutes Annotated § 21-J-45 — Section 21-J:45 Reports on Status of Requested Tax Refunds., with citation guidance and answers to common questions.
§ 21-J-45. Section 21-J:45 Reports on Status of Requested Tax Refunds.
I. The commissioner of the department of revenue administration shall report to the fiscal committee of the general court within 10 days after the close of each quarter, the status of requested refunds pending from the combined general fund and education trust fund for the following taxes: (a) Business profits tax. (b) Business enterprise tax. (c) [Repealed.] II. This report shall include, but not be limited to, the number and dollar value of requested refunds carried over from the prior quarter, requested refunds initiated during the quarter, requested refunds paid out during the quarter, and requested refunds outstanding at the end of the quarter. This report shall also include a 5-year history of the requested refunds paid for each tax in subparagraphs I(a)-(c).
Source: official New Hampshire text · Last verified 2026-08-27
Frequently Asked Questions About New Hampshire § 21-J-45
What does New Hampshire Revised Statutes Annotated § 21-J-45 cover?
Section 21-J-45 ("Section 21-J:45 Reports on Status of Requested Tax Refunds.") is part of the New Hampshire Revised Statutes Annotated, the codified statutory law of New Hampshire. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Hampshire § 21-J-45?
A common citation format is "New Hampshire Revised Statutes Annotated § 21-J-45" (New Hampshire). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Hampshire law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Hampshire official source linked on this page or consult a licensed New Hampshire attorney.
How does New Hampshire § 21-J-45 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Hampshire can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Hampshire.