1. (a) Form AU-16, “Consent Fixing Period of Limitation Upon Assessment or Refund of Tax”, shall be used by the operator and the department to meet the requirements of RSA 21-J:29, requiring an extension agreement in writing between the commissioner and the operator or their authorized representative, to preclude the loss of tax periods by the statute of limitations.
2. (b) The operator shall sign and date Form AU-16 or, if the operator is a corporation, the form shall be signed and dated by an officer duly authorized to sign tax returns.
3. (c) If the operator does not consent to the extension of time, the statement on Form AU-16 indicating the lack of consent shall be signed and the form returned as instructed in (d) below.
4. (d) The operator shall return Form AU-16 to the department's audit division before the expiration of the statute of limitations or within 30 days of the date on which the department requested the document, whichever is earlier.

Source. #10714, eff 11-7-14 (from Rev 708.06); ss by #14105, eff 10-29-24, EXPIRES: 10-29-34