Section Rev 309.01 - Request for Certifications of Good Standing, Dissolution, or Withdrawal(a) The issuance of certification statements for good standing, dissolution, or withdrawal shall be subject to the following requirements: (1) Taxpayers shall complete and file Form AU-22, "Certification Request Form" and mailed to: New Hampshire Department of Revenue Administration
Central Tax Services
PO Box 3306
Concord, NH 03302-3306;
(2) Certification statements shall be mailed to the business organization unless the request authorizes the department to send the certification statements to someone other than the business organization;(3) The non-refundable fees under RSA 77-A:18 for the certification statements referred to in this section shall not be used to offset any outstanding tax liability;(4) The non-refundable fees paid for the certification statements referred to in this section shall be considered fully expended when: a.The requested certification statements are issued to the business organization; orb.The business organization or its authorized representative is notified that the department is unable to issue the required certification statements and the reasons why it cannot do so;(5) All checks for the fees shall be made payable to the state of New Hampshire; and(6) If a request for the certification statement is signed by someone other than a corporate officer, general partner, managing member or the proprietor, the request shall be accompanied by a power of attorney authorizing someone to act as an agent for a taxpayer as prescribed in Rev 2903.03.N.H. Admin. Code § Rev 309.01
#4192, eff 12-23-86; ss by #4668, eff 8-25-89, Interim, EXPIRES 12-23-89
New. #4735, eff 1-23-90; ss by #5490, eff 10-19-92; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06
Amended byVolume XXXV Number 06, Filed February 12, 2015 , Proposed by #10758, Effective 1/16/2015, Expires1/16/2025.