- (a) The collection division is established by RSA 21-J:8.
- (b) The position of director of the collections division is established by RSA 21-J:8, I.
- (c) The responsibility of the division is to take collection action on payments due to the state for taxes administered by the department.
Source. #1668, eff 11-18-80; ss by #2115-a, eff 8-10-82; ss by #2820, eff 8-17-84; ss by #4615, eff 5-24-89; ss by #6027, eff 4-27-95; ss by #10957, eff 10-22-15 (from Rev 102.05)