(a) Requests for general information may be
made by:
(1) Writing to:
The New Hampshire Department of Revenue Administration
Taxpayer Services Division
P.O. Box 3306
Concord, NH 03302-3306; or
(2) Calling (603) 230-5942.
(b) Requests for information
pursuant to RSA 91-A shall be made to the legal bureau by:
(1) Writing to:
The New Hampshire Department of Revenue Administration
Legal Bureau
P.O. Box 457
Concord, NH 03302-0457;
(2) Calling (603) 230-5006; or
(3) Emailing RTK@dra.nh.gov.
(c) Requests for information
regarding the municipal and property division may be made by:
(1) Writing to:
The New Hampshire Department of Revenue Administration
Municipal and Property Division
P.O. Box 487
Concord, NH 03302-0487; or
(2) Calling (603) 230-5090 or (603)
230-5950.
(d) Requests
for information regarding the collections division may be made by:
(1) Writing to:
The New Hampshire Department of Revenue Administration
Collections Division
P.O. Box 454
Concord, NH 03302-0454; or
(2) Calling (603) 230-5900.
(e) The following shall apply to
requests for taxpayer information:
(1)
Release of taxpayer information shall be subject to the following:
a. The disclosure provisions of
RSA
21-J:14, which relates to the confidentiality
of department records; and
b. The
Internal Revenue Code, § 6103, § 7213, and § 7213A, which relate
to the disclosure of tax information secured under agreements between the state
of New Hampshire and the United States Internal Revenue Service.
(2) If the requestor is someone
other than the taxpayer, he or she shall provide a power of attorney, pursuant
to
Rev
2903.03;
(3) Absent a power of attorney, taxpayer
information that may be provided by the department shall be limited to the
following:
a. Whether a taxpayer has filed a
return; and
b. Whether a taxpayer
is under audit.
(4)
Requests for the information listed in (3), above, shall contain the following:
a. Name and mailing address of the requesting
party;
b. Information regarding the
taxpayer as follows:
1. Name and mailing
address of the taxpayer;
2.
Business name and location, if applicable; and
3. The specific tax type and filing
years.
Notes
N.H. Admin. Code
§
Rev 103.01
#1668, eff. 11-18-80; ss by #2115-a, eff 8-10-82; ss by
#2820, eff 8-17-84; ss by #4615, eff 5-24-89; ss by #5247, eff 10-11-91; ss by
#6027, eff 4-27-95
Amended by
Volume
XXXV Number 45, Filed November 12, 2015, Proposed by #10968,
Effective 11/3/2015, Expires
11/3/2025.
Amended by
Volume
XXXVII Number 50, Filed December 14, 2017, Proposed by #12422,
Effective 11/23/2017.
