NH Constitution Article 23

Councilor Raymond Burton
338 River Road
Bath, New Hampshire 03740

Dear Councilor Burton,

I would like your help in order to answer a question that was raised a number of times at last Wed. Public Hearing at DRA concerning the 5% LLC and Partnership tax.

Many people asked DRA Commissioner Clougherty if the 5% LLC and Partnership tax would be retroactive as of Jan. 1, 2009 and he said yes. Five days earlier I asked the same question to John Hayes, DRA’s Revenue Counsel, and his answer was the same. Keep in mind HB 2 which included the LLC tax was passed the end of June 2009 and was signed into law shortly after.

The Commissioner of DRA was asked about the NH Constitution Art 23, which reads as follows: (Art. 23 Retrospective Laws Prohibited). Retrospective laws are highly injurious, oppressive, and unjust. No such laws, therefore, should be made, either for the decision of civil causes, or the punishment of offenses.

The Commissioners responds to this question was simply a shrug of the shoulders; as if to say, I don’t know!

Can you please help the taxpayers of NH get a factual answer to this important question instead of just a shrug of the shoulder as we saw from the Commissioner of DRA.

Perhaps a ruling from the NH Attorney General would be helpful on this important issue.

Thank you for your help.

Tom Thomson

Cc: New Hampshire Executive Council