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 § 21-J:42

Title ITHE STATE AND ITS GOVERNMENT

Ch. 21-JDEPARTMENT OF REVENUE ADMINISTRATION

SubdivisionTaxpayer Bill of Rights

This text of New Hampshire § 21-J:42 (Abatement of Penalty or Addition to Tax Due to Erroneous Written Advice by Department) 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:42 (2026).

Text

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.