New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 2500 - ELECTRONIC TRANSFERS AND FILING
Part Rev 2504 - ACH DEBIT PAYMENTS
Section Rev 2504.05 - Penalties

Universal Citation: NH Admin Rules Rev 2504.05

Current through Register No. 12, March 21, 2024

(a) The ACH debit method of payment shall not change the current filing requirements for tax returns.

(b) Any payment required by ACH debit not received by the due date shall be subject to:

(1) Penalties pursuant to RSA 21-J:31-33; and

(2) Interest pursuant to RSA 21-J:28.

(c) Failure to conform with any filing, data transmission, or payment with the ACH debit method prescribed by the department shall result in:

(1) Penalties pursuant to RSA 21-J:31-33; and

(2) Interest pursuant to RSA 21-J:28.

(d) The taxpayer shall bear the burden of proof of proper tax payment.

(e) In addition to the provisions for reasonable cause for failure to file pursuant to RSA 21-J:31 and failure to pay pursuant to RSA 21-J:33, for ACH debit purposes, reasonable cause for late payment by ACH debit shall include, but not be limited to, the failure of the ACH network to properly apply a payment.

#10484, eff 12-5-13

Disclaimer: These regulations may not be the most recent version. New Hampshire may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.