Section Rev 2908.03 - Evaluating an Installment Payment Agreement Request A taxpayer's installment payment agreement request shall be granted if the department determines, after considering the following factors, that the agreement meets the criteria in RSA 21-J:43:
(a) The taxpayer's inability to pay taxes owed to the department in full within the next 30 days;(b) The taxpayer's income and creditworthiness as it relates to the terms of the installment payment agreement requested;(c) Whether the taxpayer is compliant with their return filing obligation for all taxes administered by the department;(d) Whether an installment payment agreement facilitates the collection of owed taxes, interest, and penalties by the department; and(e) Whether the installment payment agreement suggested by the taxpayer represents a genuine attempt to satisfy the tax obligation owed to the department in a timely and reasonable manner, taking into consideration the resources of the taxpayer and the total amount owed.N.H. Admin. Code § Rev 2908.03
Amended by Number 28, Filed July 13, 2023, Proposed by #13660, Effective 6/21/2023, Expires 6/21/2033.