A taxpayer’s installment payment agreement request shall be granted if the department determines, after considering the following factors, that the agreement meets the criteria in RSA 21-J:43:

1. (a) The taxpayer’s inability to pay taxes owed to the department in full within the next 30 days;
2. (b) The taxpayer’s income and creditworthiness as it relates to the terms of the installment payment agreement requested;
3. (c) Whether the taxpayer is compliant with their return filing obligation for all taxes administered by the department;
4. (d) Whether an installment payment agreement facilitates the collection of owed taxes, interest, and penalties by the department; and
5. (e) Whether the installment payment agreement suggested by the taxpayer represents a genuine attempt to satisfy the tax obligation owed to the department in a timely and reasonable manner, taking into consideration the resources of the taxpayer and the total amount owed.

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