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
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