1. (a) All records and files of the department shall be confidential and privileged and shall only be disclosed in conformity with the provisions of RSA 21-J:14.

2. (b) The department shall only make a disclosure or allow a representative to act on behalf of the taxpayer if:

   1. (1) A properly executed power of attorney is on file with the department;
   2. (2) The taxpayer, an authorized representative of the taxpayer by a power of attorney, or an authorized employee of the taxpayer is physically present to verbally authorize such disclosure when the disclosure is occurring; or
   3. (3) The department is satisfied under the totality of the circumstances that the representative is duly authorized to act on the taxpayer’s behalf.
3. (c) For purposes of administering the tax laws of the state, as assigned by statute and pursuant to the federal social security act, 42 USCS sec. 405 (c) (2) (C) (i), taxpayers shall provide their taxpayer identification number or numbers on all tax forms.

Source. #8389, eff 7-8-05; ss by #10388, eff 7-25-13; ss by #13660, eff 6-21-23