RSA 82-A:15 Administration; Rulemaking; Proceedings.

I. The commissioner shall collect the taxes imposed under this chapter and interest, 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, pursuant to RSA 541-A, relative to:
(a) The administration of the communications services tax; and
(b) The recovery of any tax imposed by RSA 82-A, interest on tax, or penalties.
III. In the case of a notice of hearing, such notice shall be mailed to the retailer or taxpayer concerned at his last known address, by United States certified or registered mail, and such notice shall be mailed not less than 7 days prior to the date fixed for the hearing.
IV, V. [Repealed.]
VI. Retailers aggrieved by the de