§ Rev 705.07

N.H. Code Admin. R. Rev 705.07

Collection Agency Recoveries

Effective Oct 29, 2024#10714, eff 11-7-14 (from Rev 703.08); ss by #14105, eff 10-29-24, EXPIRES: 10-29-34 (formerly Rev 705.09)Department of Revenue Administration

An operator shall:

(a) Be responsible for the payment of the tax collected from a person by a debt collection agency; and
(b) Not deduct commissions or costs paid to the collection agency from the amount of taxes collected and remitted to the department.

Source. #10714, eff 11-7-14 (from Rev 703.08); ss by #14105, eff 10-29-24, EXPIRES: 10-29-34 (formerly Rev 705.09)