1. (a) In proceedings involving the suspension or revocation of a meals and rentals tax operator’s license, or the refusal to issue or renew such a license, in which the operator’s failure to post a bond pursuant to RSA 78-A:8-b is conduct upon which the department bases its action, the operator shall, in accordance with (b) below, have an opportunity to show cause why the operator’s situation did not permit the imposition of the bond.

2. (b) The imposition of a bond may be required to secure the payment of any tax, interest or penalties due, or which may become due, in situations such as, but not limited to:

   1. (1) Failure to file meals and rentals tax returns;
   2. (2) Failure to remit taxes collected to the department;
   3. (3) Failure to make tax payments with meals and rentals returns at the time required by law;
   4. (4) Making a payment that is rejected by the licensee’s financial institution for insufficient funds;
   5. (5) Failure to pay interest and penalties assessed;
   6. (6) The licensee is itinerant, transient or temporary; or
   7. (7) Any other situation which renders the collection of the tax in jeopardy.

Source. #4060, eff 5-29-86; ss by #4510, eff 10-26-88; rpld by #5190, INTERIM, eff 7-23-91 New. #9825-B, eff 11-25-10; ss by #11185-B, eff 9-20-16; ss by #13076-B, eff 7-25-20