RSA 77-A:15 Administration.

I. The commissioner shall collect the taxes, interest, additions to tax and penalties imposed under this chapter. The commissioner shall determine the expense of administration of this chapter and shall certify and pay over to the state treasurer the amount of remaining balance of the funds collected under this chapter after the expenses of administration have been deducted.
II. The commissioner of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to:
(a) The administration of the business profits tax; and
(b) The recovery of any tax, interest on tax, or penalties imposed by this chapter or by RSA 21-J.
III. The commissioner may institute actions in the name of the state to recover any tax, interest on tax, additions to tax or the pena