Section Rev 2903.01 - Department Identification Number(a) The department shall require a taxpayer to obtain a department identification number prior to filing any tax form with the department if: (1) The taxpayer does not have a federal employer identification number;(2) The taxpayer shares a taxpayer identification number with another taxpayer who is subject to taxation; or(3) The taxpayer is not required to, or cannot obtain: a. A federal employer identification number;b. Social Security number; orc. Individual taxpayer identification number.(b) In order to obtain a department identification number, the taxpayer shall complete Form DP-200, "Request for New Hampshire Department Identification Number (DIN)" and file it with the department.(c) Form DP-200 shall be filed at least 30 days prior to filing a tax form.(d) The department shall be notified, 30 days prior to the change, of any changes to the information reported on the Form DP-200.N.H. Admin. Code § Rev 2903.01
#8389, eff 7-8-05; ss by #8990, eff 9-25-07; ss by #10388, eff 7-25-13
Amended by Number 28, Filed July 13, 2023, Proposed by #13660, Effective 6/21/2023, Expires 6/21/2033.