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New Hampshire State: Taxpayer Bill of Rights
Revised Statues Annotaed: Taxpayer Bill of Rights
Section 21-J:41 Taxpayer Communications With Department.
- In any communication with the department, the taxpayer shall have the following rights:
- The right to make an audio recording of any meeting relating to the determination or collection of any tax with the department representative, using the taxpayer's own equipment, and at the taxpayer's own expense.
- If the department makes an audio recording of the meeting, the right to request a copy of the recording. The taxpayer shall reimburse the department the reasonable costs of the copy.
- The right to contact and consult with an attorney, certified public accountant, public accountant, or any other person authorized to represent a taxpayer at any meeting with the department, if the taxpayer clearly states to the department representative at any time during any meeting, that the taxpayer wishes to consult with the person.
- The right to be represented by any attorney, certified public accountant, public accountant, or any other person authorized to represent the taxpayer before the department who is not disbarred or suspended from practice.
- The right not to be present if represented at the meeting, unless subpoenaed by the department.
- The right to an explanation, in any initial notice or other initial communication of a deficiency, delinquency or other writing that is communicating an underpayment of tax, of the basis for the underpayment, interest, and penalties.
- Such rights in paragraph I shall include, but not be limited to, audits, conferences, interviews and hearings.
- Such rights may be waived by the taxpayer.
Section 21-J:42 Abatement of Penalty or Addition to Tax Due to Erroneous Written Advice by Department
The commissioner shall abate any penalty or addition to tax attributable to erroneous advice furnished to the taxpayer in writing by a representative of the department acting in such representative's official capacity. The provision shall apply only if:
- The written advice was reasonably relied upon by the taxpayer and was in response to a specific written request of the taxpayer; and
- The portion of the penalty or addition to tax did not result from a failure by the taxpayer to provide adequate or accurate information.
Section 21-J:43 Authority to Enter Into Written Installment Payment Agreements.
The department may enter into written installment payment agreements if it determines that the agreement facilitates collection of delinquent taxes, penalties, and interest owed. The department may modify or terminate an installment payment agreement if it determines that the financial condition of the taxpayer has sufficiently changed or that the taxpayer has not complied with the terms of the installment agreement. The department shall give written notice to the taxpayer at least 30 days before the action terminating or modifying the installment payment agreement.Section 21-J:43-a Credit or Debit Card Payment
The commissioner of the department of revenue administration and any authorized employee or agent of the commissioner may accept credit cards or debit cards for the online payment of any of the taxes, penalties, interest, or fees administered by the commissioner or collected by the department. The amount of any service charge required to be paid by the taxpayer to the credit card or debit card service provider to cover the provider's cost of this service shall be determined by the department through a competitive bid process, and the service provider shall add this charge to the amount due, in addition to any tax, penalties, and interest payable. The department, at the time of billing, shall disclose the amount of the service charge to the taxpayer. The commissioner shall adopt rules, pursuant to RSA 541-A, as necessary for the administration of such electronic transactions.Section 21-J:44 Taxpayer Remedy for Department Failure to Comply With Subdivision.
- The negligent or intentional failure of the department to comply with any of the provisions of RSA 21-J:40-43 shall suspend the running of any applicable statute of limitations or time limitation within which some act must be done or petition, document, writing, or statement must be filed as to both the taxpayer and the department, and such suspension shall continue until the department complies with such provisions.
- Nothing in paragraph I shall be construed to suspend the time or times within which any return or declaration of consideration must be filed.
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