New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 300 - BUSINESS PROFITS TAX
Part Rev 309 - CERTIFICATIONS
Section Rev 309.01 - Request for Certifications of Good Standing, Dissolution, or Withdrawal

Universal Citation: NH Admin Rules Rev 309.01

Current through Register No. 13, March 27, 2025

(a) The issuance of certification statements for good standing, dissolution, or withdrawal shall be subject to the following requirements:

(1) Taxpayers shall complete and file Form AU-22, "Certification Request Form" and mailed to:

New Hampshire Department of Revenue Administration

Central Tax Services

PO Box 3306

Concord, NH 03302-3306;

(2) Certification statements shall be mailed to the business organization unless the request authorizes the department to send the certification statements to someone other than the business organization;

(3) The non-refundable fees under RSA 77-A:18 for the certification statements referred to in this section shall not be used to offset any outstanding tax liability;

(4) The non-refundable fees paid for the certification statements referred to in this section shall be considered fully expended when:
a.The requested certification statements are issued to the business organization; or

b.The business organization or its authorized representative is notified that the department is unable to issue the required certification statements and the reasons why it cannot do so;

(5) All checks for the fees shall be made payable to the state of New Hampshire; and

(6) If a request for the certification statement is signed by someone other than a corporate officer, general partner, managing member or the proprietor, the request shall be accompanied by a power of attorney authorizing someone to act as an agent for a taxpayer as prescribed in Rev 2903.03.

#4192, eff 12-23-86; ss by #4668, eff 8-25-89, Interim, EXPIRES 12-23-89

New. #4735, eff 1-23-90; ss by #5490, eff 10-19-92; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06

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.