N.H. Admin. Code § Rev 2910.04

Current through Register No. 45, November 7, 2024
Section Rev 2910.04 - Request to Participate
(a) A taxpayer shall request in writing that the department allow the taxpayer to participate in the program.
(b) The written request to participate in the program shall include the following information:
(1) The name and contact information of the taxpayer or the taxpayer's representative, if applicable;
(2) A description of the taxpayer's activities in New Hampshire, including whether the taxpayer is an affiliate of another entity or a member of a unitary business;
(3) The taxpayer's tax year end;
(4) The tax type(s) the taxpayer is requesting to voluntarily disclose;
(5) The reason(s) the taxpayer failed to pay its tax liability;
(6) The taxpayer's estimated tax liability for each tax type for the look-back period; and
(7) A statement declaring that the taxpayer is not ineligible to participate in the program pursuant to Rev 2910.05.
(c) The taxpayer shall submit the written request to participate in the program by mail to the attention of the audit division at:

New Hampshire Department of Revenue Administration

Audit Division

PO Box 1388

Concord, NH 03302-1388.

(d) As an alternative to (c) above, a taxpayer may request to participate in the program through the MTC disclosure program at http://www.mtc.gov/Nexus-Program/Multistate-Voluntary-Disclosure-Program.

N.H. Admin. Code § Rev 2910.04

Derived From Volume XXXVI Number 32, Filed August 11, 2016, Proposed by #11142, Effective 7/26/2016, Expires 7/26/2026.
Amended by Number 28, Filed July 13, 2023, Proposed by #13660, Effective 6/21/2023, Expires 6/21/2033.