New Hampshire Code of Administrative Rules
Emp - Commissioner, Department of Employment Security
Chapter Emp 400 - ADMINISTRATION
Part Emp 409 - OFFSET OF FEDERAL TAX REFUND PAYMENTS
Section Emp 409.05 - Forbearance
Universal Citation: NH Admin Rules Emp 409.05
Current through Register No. 40, October 3, 2024
(a) For any overpayment debt which is certified, or would otherwise be certified, pursuant to Emp 409.04, the department shall, to the extent it determinesthat offset of all or part of the federal tax refund will cause extreme financial hardship to the individual or a member of the individual's immediate family:
(1) Not certify such
overpayment debt;
(2) Reduce the
amount of such certification; or
(3) Return, in whole or in part, tax refund
offset moneys to the individual.
(b) Forbearance which is granted in whole or in part shall only apply to the tax year at issue in the debtor's request for forbearance.
#10424, eff 9-27-13
The amended version of this section by New Hampshire Register Volume 34, Number 41, eff.9/22/2014 is not yet available.
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