N.H. Admin. Code § Rev 2504.05 - Penalties

(a) The ACH debit method of payment shall not change the current filing requirements for tax returns.

(b) Any payment required by ACH debit not received by the due date shall be subject to:

(1) Penalties pursuant to RSA 21-J:31-33; and

(2) Interest pursuant to RSA 21-J:28.

(c) Failure to conform with any filing, data transmission, or payment with the ACH debit method prescribed by the department shall result in:

(1) Penalties pursuant to RSA 21-J:31-33; and

(2) Interest pursuant to RSA 21-J:28.

(d) The taxpayer shall bear the burden of proof of proper tax payment.

(e) In addition to the provisions for reasonable cause for failure to file pursuant to RSA 21-J:31 and failure to pay pursuant to RSA 21-J:33, for ACH debit purposes, reasonable cause for late payment by ACH debit shall include, but not be limited to, the failure of the ACH network to properly apply a payment.

Notes

N.H. Admin. Code § Rev 2504.05

#10484, eff 12-5-13

Reserved by Volume XXXIX Number 46, Filed November 14, 2019, Proposed by #12907, Effective 10/23/2019, Expires 10/23/2029 Amended by Number 37, Filed September 14, 2023, Proposed by #13724, Effective 8/18/2023, Expires 8/18/2033 (formerly Rev 2504.08) (see Revision Note at chapter heading for Rev 2500).