New Hampshire Revised Statutes 21-J:40 – Taxpayer Information Statements
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I. The commissioner shall prepare taxpayer information statements which set forth in simple, nontechnical terms:
(a) The rights of a taxpayer and the obligations of the department during an audit.
(b) The procedures by which a taxpayer may appeal any adverse decision of the department, including administrative and judicial appeals.
(c) The procedures for filing and processing refund claims.
(d) The procedures which the department may use in enforcing the revenue provisions of the laws of the state.
II. The statements prepared in accordance with paragraph I shall be distributed by the department to a taxpayer:
(a) When the taxpayer is first contacted by the department for an examination of the taxpayer’s records; for an assessment of taxes, penalties or interest; or for a demand for payment of taxes, penalties or interest;
(b) When requested by a taxpayer; or
(c) Any time the department deems it necessary.
(a) The rights of a taxpayer and the obligations of the department during an audit.
Terms Used In New Hampshire Revised Statutes 21-J:40
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- state: when applied to different parts of the United States, may extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall include said district and territories. See New Hampshire Revised Statutes 21:4
(b) The procedures by which a taxpayer may appeal any adverse decision of the department, including administrative and judicial appeals.
(c) The procedures for filing and processing refund claims.
(d) The procedures which the department may use in enforcing the revenue provisions of the laws of the state.
II. The statements prepared in accordance with paragraph I shall be distributed by the department to a taxpayer:
(a) When the taxpayer is first contacted by the department for an examination of the taxpayer’s records; for an assessment of taxes, penalties or interest; or for a demand for payment of taxes, penalties or interest;
(b) When requested by a taxpayer; or
(c) Any time the department deems it necessary.