N.H. Admin. Code § Rev 103.01

Current through Register No. 1, January 2, 2025

Section Rev 103.01 - Information Requests

(a) Requests for general information may be made by:

(1) Writing to:

The New Hampshire Department of Revenue Administration

Taxpayer Services Division

P.O. Box 3306

Concord, NH 03302-3306; or

(2) Calling (603) 230-5942.

(b) Requests for information pursuant to RSA 91-A shall be made to the legal bureau by:

(1) Writing to:

The New Hampshire Department of Revenue Administration

Legal Bureau

P.O. Box 457

Concord, NH 03302-0457;

(2) Calling (603) 230-5006; or

(3) Emailing RTK@dra.nh.gov.

(c) Requests for information regarding the municipal and property division may be made by:

(1) Writing to:

The New Hampshire Department of Revenue Administration

Municipal and Property Division

P.O. Box 487

Concord, NH 03302-0487; or

(2) Calling (603) 230-5090 or (603) 230-5950.

(d) Requests for information regarding the collections division may be made by:

(1) Writing to:

The New Hampshire Department of Revenue Administration

Collections Division

P.O. Box 454

Concord, NH 03302-0454; or

(2) Calling (603) 230-5900.

(e) The following shall apply to requests for taxpayer information:

(1) Release of taxpayer information shall be subject to the following:

a. The disclosure provisions of RSA 21-J:14, which relates to the confidentiality of department records; and

b. The Internal Revenue Code, § 6103, § 7213, and § 7213A, which relate to the disclosure of tax information secured under agreements between the state of New Hampshire and the United States Internal Revenue Service.

(2) If the requestor is someone other than the taxpayer, he or she shall provide a power of attorney, pursuant to Rev 2903.03;

(3) Absent a power of attorney, taxpayer information that may be provided by the department shall be limited to the following:

a. Whether a taxpayer has filed a return; and

b. Whether a taxpayer is under audit.

(4) Requests for the information listed in (3), above, shall contain the following:

a. Name and mailing address of the requesting party;

b. Information regarding the taxpayer as follows:

1. Name and mailing address of the taxpayer;

2. Business name and location, if applicable; and

3. The specific tax type and filing years.

N.H. Admin. Code § Rev 103.01

#1668, eff. 11-18-80; ss by #2115-a, eff 8-10-82; ss by #2820, eff 8-17-84; ss by #4615, eff 5-24-89; ss by #5247, eff 10-11-91; ss by #6027, eff 4-27-95

Amended by Volume XXXV Number 45, Filed November 12, 2015, Proposed by #10968, Effective 11/3/2015, Expires 11/3/2025.

Amended by Volume XXXVII Number 50, Filed December 14, 2017, Proposed by #12422, Effective 11/23/2017.