Collection of the tax, interest, or penalty shall be stayed upon the timely filing of a petition for hearing or motion for redetermination or reconsideration, as follows:

1. (a) The stay shall apply only to those taxes, interest, or penalties that are the subject of the appeal;
2. (b) The stay shall remain in effect until completion of the appeal process;

3. (c) The stay shall not:

   1. (1) Affect the application or set off of any refund or credit pursuant to RSA 21-J:28-a, IV and Rev 2903.07;
   2. (2) Preclude imposition of any lien or demand for bond; or
   3. (3) Affect accrual of interest pursuant to RSA 21-J:28;
4. (d) The stay shall be removed upon a motion filed by a division if the presiding officer finds that collection of the taxes, interest, or penalties covered by the stay would be in jeopardy if the stay were to remain in effect; and

5. (e) A finding of jeopardy shall be entered if:

   1. (1) Evidence is submitted showing that the taxpayer intends to permanently leave the state;
   2. (2) Evidence is submitted showing that the taxpayer has permanently removed, or intends to permanently remove, property from the state;
   3. (3) The taxpayer has concealed himself or his property;
   4. (4) The taxpayer made a subsequent tax filing without payment;
   5. (5) The taxpayer failed to file a subsequent tax return;
   6. (6) The taxpayer paid any subsequent tax liability with a check returned for insufficient funds, or an electronic funds transfer rejected because of insufficient funds;
   7. (7) The taxpayer transfers, sells, or intends to sell assets outside the normal course of business in sufficient amount to jeopardize the taxpayer's ability to pay its outstanding tax liability;
   8. (8) The taxpayer is an itinerant, transient, or temporary business;
   9. (9) The taxpayer's meals and rentals license, tobacco license, or other similar license issued by the department is suspended or revoked; or
   10. (10) Evidence is submitted showing any other act by the taxpayer, or the taxpayer's representative, tending to prejudice or interfere with proceedings to collect the tax, interest or penalty due.

Source. #11185-A, eff 9-20-16 (from Rev 206.04)