1. (a) A business enterprise making a request for certification shall:

   1. (1) Complete and file Form AU–22, “Certification Request Form,” with the department; and
   2. (2) Include, pursuant to RSA 77-E:12, the fee by check, made payable to the State of New Hampshire; and
   3. (3) Pursuant to RSA 77-E:12, I (a), have paid all taxes, interest and penalties.

2. (b) The non-refundable fee, established under RSA77-E:12, for the certification statements shall be considered fully expended when:

   1. (1) The requested certification statement is issued to the business enterprise; or
   2. (2) The business enterprise, or its authorized representative, is notified that the department is unable to issue the required certification statement and the reason why it cannot do so.
3. (c) A request for the certification statement signed by someone other than a corporate officer, general partner, managing member, or the proprietor, shall be accompanied by a power of attorney pursuant to Rev 2903.03.
4. (d) The petitioner shall receive the requested certification if the department’s commissioner determines that no returns, tax, additions to tax, interest, or penalties for taxes administered by the department are due and unpaid.
5. (e) Certification statements shall be mailed to the business enterprise unless the request authorizes the department to send the statement to someone other than the business enterprise.

Source. INTERIM #5708, eff 9-23-93, EXPIRED: 1-21-94; ss by #5774, eff 1-21-94; ss by #7178, eff 12-23-99, EXPIRED: 12-23-07 New. #9065, eff 1-10-08; ss by #11032, eff 1-29-16