CONCORD, N.H. (AP) -- For the second consecutive month, New Hampshire's tax receipts are lagging behind projections.

Administrative Services Commissioner Linda Hodgdon said Friday that revenue collections in February were $11 million less than expected. January tax receipts were $17 million less than projected.

Business and communications taxes accounted for $8 million of the $11 million.

Business tax receipts were more than $4 million below estimates largely due to tax refunds.

The communications tax also was $4 million below estimates. Hodgdon attributed it to a new law barring taxes on internet access. She said communications tax receipts are $13 million less than expected so far this year.

Total revenues for the year lag $41 million behind estimates largely due to unpaid hospital taxes.