N.H. Code Admin. R. Rev 2903.07
Offset of Refund or Credit
Effective Jun 21, 2023#8389, eff 7-8-05; ss by #10096, eff 3-3-12; amd by #10164, eff 7-27-12; ss by #10388, eff 7-25-13; amd by #12907, eff 10-23-19; ss by #13126-B, eff 10-24-20; ss by #13660, eff 6-21-23Department of Revenue Administration
The following shall apply to all taxes administered by the department:
- (a) Refunds or credits for taxes, penalties, or interest paid by a taxpayer shall first be applied to, and offset against, any taxes, penalties, or interest the taxpayer owes the department.
- (b) Application and offset pursuant to (a) above shall be made as provided in Rev 2903.05(a) and (b) and the balance remaining, if any, shall be refunded.
- (c) Refunds of tax shall accrue interest, pursuant to RSA 21-J:28, until the date the department applies such refund according to paragraph (a), above, or refunds any remaining balance.
(d) No interest shall accrue on any:
- (1) Refund of penalties or interest paid by the taxpayer; or
- (2) Credit.
- (e) The department shall provide the taxpayer with a statement explaining the application of any refund or credit made according to this section.
Source. #8389, eff 7-8-05; ss by #10096, eff 3-3-12; amd by #10164, eff 7-27-12; ss by #10388, eff 7-25-13; amd by #12907, eff 10-23-19; ss by #13126-B, eff 10-24-20; ss by #13660, eff 6-21-23