Section Rev 708.02 - Confidentiality of Department Records(a) All documents and information shall be confidential and shall only be disclosed in conformity with the provisions of RSA 21-J:14.(b) The department shall only make a disclosure or allow a representative to act on behalf of the operator if: (1) A properly executed power of attorney Form DP-2848, is on file with the department;(2) The operator authorizes the specific disclosure or actions to be performed by the representative in a letter to the department that satisfies the requirements in Rev 2903.03; or(3) An authorized employee of the operator is physically present when such disclosure or action is occurring.(c) For purposes of administering the tax laws of the state, as assigned by statute and pursuant to the federal social security act, 42 USCS sec. 405 (c) (2) (C) (i), operators shall provide their taxpayer identification number on all tax returns and related documents.(d) The person having been designated as the power of attorney shall make all records available.N.H. Admin. Code § Rev 708.02
#5912, eff 10-14-94; ss by #6690, eff 2-21-98; ss by #6750, eff 5-19-98; ss by #8653, eff 6-8-06
Amended byVolume XXXIV Number 46, Filed November 13, 2014, Proposed by #10714, Effective 11/7/2014.