Section Rev 1610.03 - Pre-Assessment Conferences(a) The purpose of an informal pre-assessment conference shall be to discuss the audit's findings with audit division management personnel in an effort to reach an agreement on the issues of fact, audit results, or both.(b) The audit division shall provide an informal pre-assessment conference for the retailer, customer, or their representative at the conclusion of an audit when the facts and circumstances of the audit review indicate to the department that an informal pre-assessment conference would benefit both the state and the retailer or the customer.(c) The department shall notify the retailer, customer, or their authorized representative by mail when a pre-assessment conference is scheduled.(d) Upon receipt of the notification in (c) above, the retailer, customer, or authorized representative electing to participate in such conference shall advise the department within 20 business days from the date of the notification letter.(e) The response to the notification letter shall contain the following information:(1) Name and address of the retailer or customer;(2) Federal identification number of the retailer or customer;(3) An outline of the areas of agreement and disagreement;(4) Documentation in support of the retailer or customer's position;(5) Responses to any outstanding questions raised by the auditor during the audit; and(6) The names of the individuals who shall participate in the conference on behalf of the retailer or customer.(f) Upon completing the review of material provided during the pre-assessment conference, the audit division shall issue: (2) A notice of refund; or(g) Each and any action taken in (f), above, shall begin the period for formal appeal pursuant to RSA 21-J:28-b and Rev 200.N.H. Admin. Code § Rev 1610.03
#6336, eff 9-24-96; ss by #8178, eff 9-24-04; ss by #10213, eff 10-24-12
Amended by Number 10, Filed March 9, 2023, Proposed by #13553, Effective 2/7/2023, Expires 2/7/2033 (see Revision Note at chapter heading for Rev 1600).