New Hampshire § 21-J:40 Taxpayer Information Statements

New Hampshire Statutes

§ 21-J:40 — Taxpayer Information Statements

New Hampshire § 21-J:40

Title ITHE STATE AND ITS GOVERNMENT

Ch. 21-JDEPARTMENT OF REVENUE ADMINISTRATION

SubdivisionTaxpayer Bill of Rights

This text of New Hampshire § 21-J:40 (Taxpayer Information Statements) is published on Counsel Stack Legal Research, covering New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.H. Rev. Stat. Ann. § 21-J:40 (2026).

Text

I. The commissioner shall prepare taxpayer information statements which set forth in simple, nontechnical terms:

(a)The rights of a taxpayer and the obligations of the department during an audit.

(b)The procedures by which a taxpayer may appeal any adverse decision of the department, including administrative and judicial appeals.

(c)The procedures for filing and processing refund claims.

(d)The procedures which the department may use in enforcing the revenue provisions of the laws of the state. II. The statements prepared in accordance with paragraph I shall be distributed by the department to a taxpayer:

(a)When the taxpayer is first contacted by the department for an examination of the taxpayer's records; for an assessment of taxes, penalties or interest; or for a demand for payment

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I. The commissioner shall prepare taxpayer information statements which set forth in simple, nontechnical terms:
(a) The rights of a taxpayer and the obligations of the department during an audit.
(b) The procedures by which a taxpayer may appeal any adverse decision of the department, including administrative and judicial appeals.
(c) The procedures for filing and processing refund claims.
(d) The procedures which the department may use in enforcing the revenue provisions of the laws of the state.
II. The statements prepared in accordance with paragraph I shall be distributed by the department to a taxpayer:
(a) When the taxpayer is first contacted by the department for an examination of the taxpayer's records; for an assessment of taxes, penalties or interest; or for a demand for payment of taxes, penalties or interest;
(b) When requested by a taxpayer; or
(c) Any time the department deems it necessary.