1. (a) If the department finds it necessary to require an operator to file a bond in order to protect the revenues collected by the operator as provided in RSA 78-A:8-b, the operator shall file such bond within 10 days.
2. (b) The bond shall be in an amount fixed to secure the payment of any tax, interest, or penalties due, or which is estimated to become due during a 6-month period, whichever is greater.

3. (c) To estimate the amount of tax, interest, or penalties to become due during a 6-month period, the department shall reference:

   1. (1) The amount of revenues collected by the operator in the prior year;
   2. (2) The amount of revenues collected by similar operators; and
   3. (3) Any other information available to assist the department in estimating the amount of taxes to become due in a 6-month period.

Source. #10714, eff 11-7-14; ss by #13077, eff 7-25-20; ss by #14105, eff 10-29-24, EXPIRES: 10-29-34 (formerly Rev 705.12)