Section Rev 2908.02 - Requesting an Installment Payment Agreement(a) A taxpayer who owes unpaid taxes, interest, and penalties to the department may request an installment payment agreement by completing a "Request for Installment Payment Agreement" electronically through the Granite Tax Connect portal located at www.revenue.nh.gov/gtc, or by completing and mailing Form CD-400, "Request for Installment Payment Agreement" and delivering the agreement to the department.(b) A "Request for Installment Payment Agreement" shall be accompanied by the first proposed installment payment, which shall be immediately applied to the taxpayer's tax obligation in accordance with Rev 2903.05(a) and (b).(c) A taxpayer shall continue to make the proposed regular installment payments as specified by the taxpayer on the "Request for Installment Payment Agreement" while his or her request is pending before the department. Automatic debits shall not commence until the request is approved by the department and therefore, prior to approval of the request, proposed regular installment payments shall be made electronically or by mail to the department until such time as approval is received.(d) A "Request for Installment Payment Agreement" shall contain the dated signature of the taxpayer as provided in Rev 2904.04 or the electronic signature of the taxpayer as provided in Rev 2904.05 to confirm that the submission is a declaration of the inability to pay taxes owed to the department in full within the next 30 days and to declare that the signatory is authorized to submit the request on behalf of the taxpayer, if signed by an individual other than the taxpayer.N.H. Admin. Code § Rev 2908.02
Amended by Number 28, Filed July 13, 2023, Proposed by #13660, Effective 6/21/2023, Expires 6/21/2033.