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

Universal Citation: NH Admin Rules Rev 2910.05

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:

(1) The department has contacted the taxpayer regarding a liability for any tax administered by the department;

(2) The department has contacted the taxpayer regarding whether the taxpayer is subject to any tax administered by the department;

(3) The department has contacted the taxpayer regarding whether the taxpayer is subject to tax collection responsibilities for any tax administered by the department; or

(4) The taxpayer collected, but failed to remit, any tax administered by the department.

(c) A taxpayer shall not be eligible to participate in the program regarding a specific tax administered by the department if:

(1) The taxpayer has filed a return in a previous taxable period for the specific tax; or

(2) The taxpayer's estimated tax liability for the specific tax, for the look-back period, is less than $500.

(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).

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