N.H. Admin. Code § Rev 2502.03

Current through Register No. 1, January 2, 2025

Section Rev 2502.03 - ACH Payment Transmission Errors

(a) If a taxpayer makes an incorrect payment for a particular period, the taxpayer shall, on the nearest business day on which the error was discovered:

(1) Notify:

a. The department by calling (603) 230-5920; and

b. Their financial institution;

(2) Follow up by written confirmation to the department as to the factual information regarding the error; and

(3) Make arrangements, except in the case of an overpayment, to initiate payment for the correct amount of payment.

(b) If the error results in an overpayment of taxes in any particular taxable period, the overpayment shall first be applied to offset against any taxes, penalties, or interest owed to the department. Any available overpayment thereafter shall be applied against the liability for the next taxable period, unless required by statute or requested by taxpayer in writing to be refunded.

N.H. Admin. Code § Rev 2502.03

#8495, eff 11-30-05; ss by #10484, eff 12-5-13

Amended by Number 37, Filed September 14, 2023, Proposed by #13724, Effective 8/18/2023, Expires 8/18/2033 (formerly Rev 2502.04) (see Revision Note at chapter heading for Rev 2500).