New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 900 - INTEREST AND DIVIDENDS TAX
Part Rev 907 - ADMINISTRATION
Section Rev 907.01 - Pre-Assessment Conference
Current through Register No. 12, March 21, 2024
(a) The purpose of an informal pre-assessment conference shall be for the taxpayer to discuss audit findings with audit management personnel in an effort to reach an agreement on the issues of fact or audit results.
(b) At the conclusion of an audit, if the facts and circumstances indicate to the department that an informal pre-assessment conference would benefit both the state and the taxpayer, the audit division shall provide an informal pre-assessment conference for the taxpayer, or his authorized representative.
(c) The department shall notify the taxpayer or authorized representative by mail of:
(d) The information required by (c), above, shall include:
(e) Upon completing the review of material provided during the pre-assessment conference, the audit division shall issue a tax notice, notice of refund or no change letter which shall begin the period for formal appeal to the commissioner under RSA 21-J:28-b and Rev 200.
#2881, eff 10-19-84; ss by #4557, eff 12-28-88; ss by #5947, eff 12-29-94; ss by #6321, eff 8-22-96; ss by #8137, eff 8-10-04 (formerly Rev 907.03 ); ss by #10211, eff 10-24-12