Section 84-A:9 - AdministrationI. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to: (a) The administration of the medicaid enhancement tax; and(b) The recovery of any tax, interest on tax, or penalties imposed by this chapter or by RSA 21-J.II. The commissioner may institute actions in the name of the state to recover any tax, interest on tax, additions to tax or penalties imposed by this chapter or by RSA 21-J.III. In the collection of any overdue tax, penalties or interest imposed by this chapter or by RSA 21-J, the commissioner may use all of the powers granted to tax collectors under RSA 21-J and RSA 80 for the collection of taxes.1991, 299:2, eff. June 20, 1991.