1. (a) Requests for general information may be made by:

   1. (1) Writing to:

      The New Hampshire Department of Revenue Administration

      Taxpayer Services Division

      P.O. Box 3306

      Concord, NH 03302-3306; or

   2. (2) Calling (603) 230-5942.

2. (b) Requests for information pursuant to RSA 91-A shall be made to the legal bureau by:

   1. (1) Writing to:

      The New Hampshire Department of Revenue Administration

      Legal Bureau

      P.O. Box 457

      Concord, NH 03302-0457;

   2. (2) Calling (603) 230-5006; or
   3. (3) Emailing RTK@dra.nh.gov.

3. (c) Requests for information regarding the municipal and property division may be made by:

   1. (1) Writing to:

      The New Hampshire Department of Revenue Administration

      Municipal and Property Division

      P.O. Box 487

      Concord, NH 03302-0487; or

   2. (2) Calling (603) 230-5090 or (603) 230-5950.

4. (d) Requests for information regarding the collections division may be made by:

   1. (1) Writing to:

      The New Hampshire Department of Revenue Administration

      Collections Division

      P.O. Box 454

      Concord, NH 03302-0454; or

   2. (2) Calling (603) 230-5900.

5. (e) The following shall apply to requests for taxpayer information:

   1. (1) Release of taxpayer information shall be subject to the following:

      1. a. The disclosure provisions of RSA 21-J:14, which relates to the confidentiality of department records; and
      2. 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. (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. (3) Absent a power of attorney, taxpayer information that may be provided by the department shall be limited to the following:

      1. a. Whether a taxpayer has filed a return; and
      2. b. Whether a taxpayer is under audit.

   4. (4) Requests for the information listed in (3), above, shall contain the following:

      1. a. Name and mailing address of the requesting party;

      2. b. Information regarding the taxpayer as follows:

         1. 1. Name and mailing address of the taxpayer;
         2. 2. Business name and location, if applicable; and
         3. 3. The specific tax type and filing years.

Source. #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; ss by #10957, eff 10-22-15; amd by #12422, eff 11-23-17