1. (a) For purposes of this section, “signature” means:

   1. (1) An original ink signature pursuant to Rev 2904.04;
   2. (2) An electronic signature, as defined in Rev 2904.05(a); or
   3. (3) A facsimile signature, as defined in Rev 2902.03.

2. (b) A power of attorney authorizing someone to act as an agent for a taxpayer shall include the following information:

   1. (1) Name, mailing address, and taxpayer identification number of the taxpayer granting the power of attorney;
   2. (2) The name, mailing address, and telephone number of the person to whom the power of attorney is granted;
   3. (3) The subject matter and scope of the authorization for which the power of attorney is granted;

   4. (4) Whether the person to whom the power of attorney is granted may:

      1. a. Have authority to receive confidential information and full power to perform all acts necessary related to the subject matter; or
      2. b. Have authority to receive or inspect confidential tax information only.
   5. (5) The extent to which existing grants of powers of attorney are not revoked by the new grant of power of attorney; and
   6. (6) Such other information as the department may reasonably require to establish to the department’s satisfaction that the representative is duly authorized by the taxpayer.
3. (c) The taxpayer executing the power of attorney shall affix his or her signature and date the document.

4. (d) A power of attorney shall be provided to the department as follows:

   1. (1) Completing and filing the department's Form DP-2848 “Power of Attorney”;
   2. (2) Filing electronically though the Granite Tax Connect web portal located at www.revenue.nh.gov/gtc; or
   3. (3) Submitting a letter addressed to the department that complies with the requirements of (a) through (c) above.

5. (e) A power of attorney completed as provided in (d)(1) or (d)(3) above, shall be filed with the department by:

   1. (1) Mailing or delivering the power of attorney to:

      New Hampshire Department of Revenue Administration

      Audit Division

      P.O. Box 1388

      Concord, NH 03302-1388;

   2. (2) Sending the power of attorney to a current employee of the department by facsimile; or
   3. (3) E-mailing the power of attorney to POA@dra.nh.gov.

Source. #8389, eff 7-8-05; ss by #10388, eff 7-25-13; ss by #10885, eff 7-11-15; amd by #12026, eff 10-28-16; ss by #13126-B, eff 10-24-20; ss by #13660, eff 6-21-23