N.H. Code Admin. R. Rev 908.03 – Aiding and Abetting an Understatement of Tax Liability

(a) An individual or company providing more than typing, reproducing, or other mechanical assistance shall be deemed to be a tax preparer when the individual or company uses computer software which makes determinations about the applicability of tax laws or the characterization of income and the allowability of deductions or credits.
(b) The penalty provided in RSA 21-J:33-c shall be assessed against any person who aids, assists in, procures, or advises in the preparation of any return or other document in connection with the interest and dividends tax law or departmental rules if:
1. (1) The person knows that the information provided will be used in the preparation of any material document; and
2. (2) The person knows that if used, the information will result in an understatement of tax liability.
(c) The penalty shall not be assessed in instances where the taxpayer adequately disclosed the relevant facts regarding the tax treatment of the item in the manner provided in Rev 908.01(b).
(d) If, in an adjudicative proceeding or a judicial decision, it is established that there was no understatement of liability and if previously paid by the preparer, then the penalty imposed by RSA 21-J:33-c shall be abated and refunded.
(e) The refund of the penalty shall be made without any consideration of any period of limitation for the issuance of a refund.
Source. #6321, eff 8-22-96; ss by #8137, eff 8-10-04; ss by #10211, eff 10-24-12; ss by #13433, eff 8-12-22
APPENDIX
RULE
STATUTE
Rev 901.01
RSA 77:4
Rev 901.02
RSA 77:3, I(b)
Rev 901.03
RSA 77:4, III
Rev 901.04
RSA 21-J:13, RSA 77:7
Rev 901.05
RSA 21-J:13, I
Rev 901.06
RSA 21-J:13, I
Rev 901.07
RSA 77-A:4, RSA 77:1-a, II(c)
Rev 901.08
RSA 77:4
Rev 901.01
RSA 77:4
Rev 901.12
RSA 21-J:13, I
Rev 901.13
RSA 21-J:13, I
Rev 901.14 - 901.17
RSA 21-J:13, I, RSA 77:5
Rev 901.18
RSA 21-J:13, I
Rev 901.19
RSA 21-J:13, I
Rev 901.20
RSA 77:14-a; RSA 77:14-c
Rev 902.01 – 902.04
RSA 21-J:13, I
Rev 902.05
RSA 21-J:13, I, RSA 77:12, RSA 77:16, RSA 77:3, I-II, RSA 77:4, II; RSA 77:17
Rev 902.06
RSA 21-J:13, I, RSA 77:12
Rev 902.06(c)
RSA 21-J:13, I, RSA 77:3
Rev 902.07
RSA 21-J:13, I, RSA 77:10; RSA 77:14a-d
Rev 902.08
RSA 21-J:13, I
Rev 902.09
RSA 21-J:13, I
Rev 903.01
RSA 21-J:13, I
Rev 903.02
RSA 21-J:13, I
Rev 903.03
RSA 21-J:13, I
Rev 903.04
RSA 21-J:13, I
Rev 903.05
RSA 21-J:13, I
Rev 903.06
RSA 21-J:13, I
Rev 903.07
RSA 21-J:13, I
Rev 903.08
RSA 21-J:13, I
Rev 903.09
RSA 21-J:13, I; RSA 77:10
Rev 904.01
RSA 21-J:13, I, RSA 77:3, I, RSA 77:18, IV, RSA 77:5
Rev 904.02
RSA 21-J:13, I, RSA 77:5, III
Rev 904.03
RSA 21-J:13, I
Rev 904.04
RSA 21-J:13 ,I, RSA 77:8
Rev 904.05
RSA 77:18, V; RSA 77-G:3; RSA 77-G:6, I(f)
Rev 905.01
RSA 21-J:13, I
Rev 905.02
RSA 21-J:13, I, RSA 77:18, II & III
Rev 905.03
RSA 21-J:13, I, RSA 21-J:28-a,IV
Rev 905.04
RSA 21-J:13, I
Rev 906.01
RSA 21-J:13, I, RSA 77:1, RSA 21-J:28, 31 and 33
Rev 906.02 – 906.03
RSA 21-J:13, I
Rev 906.04
RSA 21-J:13, I, RSA 77:18, II
Rev 906.05
RSA 21-J:13, I, RSA 77:5
Rev 906.06
RSA 21-J:13, I, RSA 77:18
Rev 907.01
RSA 21-J:13, I
Rev 908.01
RSA 21-J:13, I, RSA 21-J:33-a
Rev 908.02
RSA 21-J:13, I, RSA 21-J:33-b, I III & IV
Rev 908.03
RSA 21-J:13, I, RSA 21-J:33-c