New Hampshire § 21-J:44 Taxpayer Remedy for Department Failure to Comply With Subdivision

New Hampshire Statutes

§ 21-J:44 — Taxpayer Remedy for Department Failure to Comply With Subdivision

New Hampshire § 21-J:44

Title ITHE STATE AND ITS GOVERNMENT

Ch. 21-JDEPARTMENT OF REVENUE ADMINISTRATION

SubdivisionTaxpayer Bill of Rights

This text of New Hampshire § 21-J:44 (Taxpayer Remedy for Department Failure to Comply With Subdivision) 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:44 (2026).

Text

I.The negligent or intentional failure of the department to comply with any of the provisions of RSA 21-J:40-43 shall suspend the running of any applicable statute of limitations or time limitation within which some act must be done or petition, document, writing, or statement must be filed as to both the taxpayer and the department, and such suspension shall continue until the department complies with such provisions.

II.Nothing in paragraph I shall be construed to suspend the time or times within which any return or declaration of consideration must be filed.

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I. The negligent or intentional failure of the department to comply with any of the provisions of RSA 21-J:40-43 shall suspend the running of any applicable statute of limitations or time limitation within which some act must be done or petition, document, writing, or statement must be filed as to both the taxpayer and the department, and such suspension shall continue until the department complies with such provisions.
II. Nothing in paragraph I shall be construed to suspend the time or times within which any return or declaration of consideration must be filed.