Section Rev 2910.06 - Acceptance(a) The department shall determine whether to allow a taxpayer to participate in the program.(b) The department shall allow a taxpayer to participate in the program, subject to Rev 2910.05, if the department determines, after considering the following factors, that the taxpayer's participation in the program will protect the public interest and promote compliance with New Hampshire's tax laws:(1) The nature and magnitude of the taxpayer's activities in New Hampshire;(2) The reason(s) the taxpayer has failed to pay its tax liability, including, but not limited to, whether the taxpayer was acting in good faith;(3) The benefits to the State of New Hampshire; and(4) Any other relevant factor bearing on whether the department should settle and compromise the taxpayer's tax liability.(c) The department shall require a taxpayer to submit further information as necessary to determine whether to allow the taxpayer to participate in the program.(d) If the department denies a taxpayer's request to participate in the program, the department shall notify the taxpayer in writing with reasons.N.H. Admin. Code § Rev 2910.06
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.