RSA 78-C:9 Administration.

I. This chapter shall be administered and enforced by the department of revenue administration. The commissioner as authorized by the governor and council, subject to personnel statutes, shall appoint such additional technical, clerical and other personnel as he shall deem necessary to carry out the provisions of this chapter.
II. The commissioner shall collect the taxes, interest, and penalties imposed under this chapter and shall pay them to the state treasurer.
III. The expenditures authorized by paragraph I shall be a charge against the moneys collected pursuant to this chapter; provided, however, that until such time as moneys received pursuant to this chapter equal the cost of administering the same, the expenditures shall be a charge against the general fund. The