N.H. Code Admin. R. Ret 304.07 - Abatement of Interest Penalties

(a) The executive director or designee shall not abate interest penalties assessed against an employer pursuant to Ret 304.06 of $100.00 or less except upon a showing that the employer had not willfully, intentionally, through gross negligence, or through a pattern of negligence failed to remit contributions.
(b) The board of trustees or its designee shall not abate interest penalties of more than $100.00 except upon a showing that the employer had not willfully, intentionally, through gross negligence, or through a pattern of negligence failed to remit contributions.

Notes

N.H. Code Admin. R. Ret 304.07

#7478, eff 4-10-01; ss by #7573, eff 10-10-01, EXPIRED: 10-10-09

New. #9562, eff 10-14-09; ss by #10111, eff 4-11-12

Amended by Volume XXXIX Number 06, Filed February 7, 2019, Proposed by #12707, Effective 1/9/2019, Expires 1/9/2029.

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