Section 21-J:32 – Penalty for Underpayment of Estimated Tax.
21-J:32 Penalty for Underpayment of Estimated Tax. – I. Except as provided in paragraph IV, in the case of any underpayment of estimated tax by a taxpayer, there shall be added to the tax for the taxable period an amount determined at the underpayment rate as determined from time to time pursuant to RSA […]
Section 21-J:33 – Penalties for Failure to Pay.
21-J:33 Penalties for Failure to Pay. – In addition to amounts due under this subdivision, penalties shall be imposed for failure to pay taxes when, and as, due as follows: I. If the failure to pay is not due to fraud, the penalty shall be equal to 10 percent of the amount of the […]
Section 21-J:26 – Repealed by 2019, 346:157, I, eff. July 1, 2019.
21-J:26 Repealed by 2019, 346:157, I, eff. July 1, 2019. –
Section 21-J:27 – Rules of Evidence.
21-J:27 Rules of Evidence. – In any investigation or hearing, the commissioner shall not be bound by the technical rules of evidence. Source. 1985, 204:1, eff. July 1, 1985.
Section 21-J:27-a – Federal Tax Identification.
21-J:27-a Federal Tax Identification. – For the purpose of administering any state tax as allowed under 42 U.S.C. section 405, the commissioner of the department of revenue administration is authorized to require the submission of a social security number, a federal employer identification number, or any other identifying number used in filing or preparing […]
Section 21-J:28 – Interest.
21-J:28 Interest. – I. For all taxes administered by the department, interest on amounts not paid when due shall be computed at the annual underpayment rate determined from time to time pursuant to paragraph II from the prescribed payment date or original statutory due date to the date payment is actually made. Interest shall […]
Section 21-J:28-a – Refund of Taxes.
21-J:28-a Refund of Taxes. – I. Except as otherwise provided by law, any claim for refund or credit of overpayment of taxes administered by the department shall be filed with the department in writing in such form as the department may by rule prescribe, and shall state the specific grounds upon which it is […]
Section 21-J:28-b – Appeal for Redetermination or Reconsideration; Procedure.
21-J:28-b Appeal for Redetermination or Reconsideration; Procedure. – I. Except as otherwise provided by law, any taxpayer against whom an assessment has been made by the department may petition for redetermination of such assessment within 60 days after notice of the assessment. II. Any taxpayer aggrieved by the denial of the department to make […]
Section 21-J:28-c – Liens.
21-J:28-c Liens. – I. Notwithstanding the provisions of any other law, with respect to the collection of any tax administered by the department, the department shall cause a certified copy of the notice and demand for payment of such tax, penalties and interest to be filed in accordance with RSA 454-B:2 and such filing […]
Section 21-J:28-d – Distraint.
21-J:28-d Distraint. – Upon neglect or refusal of any person or corporation to pay the taxes assessed upon them, the department may distrain the personal estate, property interest, right or credit of such person or corporation. Source. 1991, 163:5, eff. May 27, 1991.