New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 2900 - GENERAL PROVISIONS RELATING TO ADMINISTRATION, RETURNS AND TAXPAYER RECORDS
Part Rev 2910 - VOLUNTARY DISCLOSURE PROGRAM
Section Rev 2910.05 - Ineligibility
Current through Register No. 12, March 21, 2024
(a) The department shall deny a taxpayer's written request to participate in the program if the taxpayer is ineligible pursuant to this section.
(b) A taxpayer shall not be eligible to participate in the program if:
(c) A taxpayer shall not be eligible to participate in the program regarding a specific tax administered by the department if:
(d) For purposes of the program, the business profits tax and the business enterprise tax together shall constitute a single tax type.
(e) A taxpayer who is ineligible pursuant to (c)(1) above, may request to participate in the program for good cause shown.
(f) A taxpayer who is ineligible to participate in the program may voluntarily disclose the taxpayer's tax liability to the department, anonymously through a representative or otherwise, and request that the department settle and compromise the taxes, interest, and penalties due for good cause shown.
(g) In determining whether a taxpayer has shown good cause, the department shall consider the factors in Rev 2910.06(b).