New Hampshire § 21-J:42 Abatement of Penalty or Addition to Tax Due to Erroneous Written Advice by Department

New Hampshire Statutes

§ 21-J:42 — Abatement of Penalty or Addition to Tax Due to Erroneous Written Advice by Department

New Hampshire·Title I THE STATE AND ITS GOVERNMENT·Ch. 21-J DEPARTMENT OF REVENUE ADMINISTRATION·Subdivision Taxpayer Bill of Rights

The commissioner shall abate any penalty or addition to tax attributable to erroneous advice furnished to the taxpayer in writing by a representative of the department acting in such representative's official capacity. The provision shall apply only if:

I.The written advice was reasonably relied upon by the taxpayer and was in response to a specific written request of the taxpayer; and

II.The portion of the penalty or addition to tax did not result from a failure by the taxpayer to provide adequate or accurate information.

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The commissioner shall abate any penalty or addition to tax attributable to erroneous advice furnished to the taxpayer in writing by a representative of the department acting in such representative's official capacity. The provision shall apply only if:
I. The written advice was reasonably relied upon by the taxpayer and was in response to a specific written request of the taxpayer; and
II. The portion of the penalty or addition to tax did not result from a failure by the taxpayer to provide adequate or accurate information.

New Hampshire § 21-J:42 (Abatement of Penalty or Addition to Tax Due to Erroneous Written Advice by Department) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.