N.H. Admin. Code § Rev 1610.02 - Confidentiality of Department Records

(a) All communications services tax returns and information shall be confidential and disclosed only in conformity with the provisions of RSA 21-J:14.

(b) A retailer or customer may authorize the department to disclose their tax information to their authorized representatives.

(c) The department shall only make such disclosure if:

(1) A properly executed power of attorney form is on file with the department; or

(2) The retailer or customer authorizes the specific disclosure in a letter to the department.

(d) A power of attorney may be provided using either the department's Form DP 2848, power of attorney, or a letter addressed to the department which shall contain the following:

(1) Name, mailing address, and federal identification number of the retailer or customer who is granting the power of attorney;

(2) Name, mailing address and telephone number of the person to whom the power of attorney is granted;

(3) The specific purpose for which the power of attorney is granted and the extent of the authority granted;

(4) The period of time for which the authority is to be in effect; and

(5) The dated signature of the retailer, customer, or other authorized agent, granting the power of attorney.

Notes

N.H. Admin. Code § Rev 1610.02

#6336, eff 9-24-96; ss by #8178, eff 9-24-04; ss by #10213, eff 10-24-12

Amended by Number 10, Filed March 9, 2023, Proposed by #13553, Effective 2/7/2023, Expires 2/7/2033 (see Revision Note at chapter heading for Rev 1600).