N.H. Admin. Code § Rev 2503.02

Current through Register No. 50, December 12, 2024
Section Rev 2503.02 - Withdrawal From ACH Credit Participation
(a) A participant shall submit a request in writing at least 60 days prior to the last non-ACH credit payment due date, to the department, to withdraw from ACH credit participation by including the following:
(1) Name;
(2) Taxpayer identification number;
(3) The effective date of the removal request;
(4) The last due date for ACH credit payment;
(5) A dated and signed statement providing the reason for withdrawal from ACH credit participation; and
(6) Any other information the participant believes is applicable to withdrawal.
(b) A withdrawal request shall be granted by the department upon receipt of the request to withdraw provided:
(1) The information required in (a) above has been submitted; and
(2) The taxpayer's tax liability is below any statutory threshold for participation.
(c) A withdrawal request shall be denied by the department due to not meeting the requirements listed in (b) above.

N.H. Admin. Code § Rev 2503.02

#6639, eff 11-27-97, EXPIRED 11-27-05

New. #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 (see Revision Note at chapter heading for Rev 2500).