Section Rev 2903.05 - Partial Payments(a) Notwithstanding (d) below, payments made in an amount less than the total amount due shall be applied to the taxpayer's liability for the oldest tax period first until paid in full then to any liability for subsequent tax periods until the taxpayer's liability for all tax periods is paid in full.(b) When applying partial payments in accordance with (a) above, the department shall apply such payments in the following sequence within each tax period: (1) First, against the penalties assessed under RSA 21-J or RSA 78-B:7, and protested check fees assessed under the provisions of RSA 6:11-a;(2) Second, against interest assessed under RSA 21-J; and(3) Third, against tax due as assessed in accordance with the specific tax statutes administered by the department.(c) Interest shall continue to accrue on any tax liability remaining unpaid until the total outstanding tax liability has been paid in full.(d) A taxpayer may request in writing to apply a partial payment to a particular tax period or tax type, which the department shall apply in accordance with the taxpayer's written request and not in accordance with (a) above.N.H. Admin. Code § Rev 2903.05
#8389, eff 7-8-05; 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.