1. (a) “Delinquent taxpayer” means a taxpayer who fails to pay any taxes administered by the department which are outstanding, in an aggregate amount of 500 dollars or more including any associated interest, penalties, or costs. “Delinquent taxpayer” shall also include, but not limited to:

   1. (1) An operator, as defined in RSA 78-A:3, IV, who has failed to remit to the department meals and rentals tax collected pursuant to RSA 78-A:8, in an amount of 500 dollars or more, including associated interest and penalties; or
   2. (2) Any taxpayer, other than as specified in (1) above, who has failed to pay any tax administered by the department, in an amount of 1,000 dollars or more, including associated interest and penalties.

Source. #10680, eff 10-2-14; amd by #12907, eff 10-23-19; ss by #13660, eff 6-21-23