N.H. Admin. Code § Rev 2408.02 - Confidentiality of Department Records

(a) All business enterprise tax returns and information shall be confidential pursuant to RSA 21-J:14.

(b) The department shall make a disclosure or allow a representative to act on behalf of the business enterprise pursuant to Rev 2903.02(b).

(c) Taxpayers shall provide their taxpayer identification number or numbers on all tax returns and related documents pursuant to Rev 2903.02(c).

Notes

N.H. Admin. Code § Rev 2408.02

INTERIM #5708, eff 9-23-93, EXPIRED: 1-21-94; ss by #5774, eff 1-21-94; ss by #7178, eff 12-23-99, EXPIRED: 12-23-07

New. #9065, eff 1-10-08

Amended by Volume XXXVI Number 06, Filed February 11, 2016, Proposed by #11032, Effective 1/29/2016, Expires 1/29/2026.