Section Emp 409.09 - The Offset of Federal Tax Refund Payments and Requests for Forbearance An individual's request for forbearance shall not:
(a) Stay the offset of Federal tax refund payments;(b) Stay any other collection process; or(c) Act as a request for compromise under Emp 408, unless the individual's communication to the department can reasonably be construed as a request for compromise under Emp 408, in which case the department shall treat the request as a request for compromise under Emp 408.N.H. Admin. Code § Emp 409.09
The amended version of this section by New Hampshire Register Volume 34, Number 41, eff.9/22/2014 is not yet available.