N.H. Admin. Code § Rev 206.05

Current through Register No. 52, December 26, 2024

Section Rev 206.05 - Stay of Collection Pending Appeal

Collection of the tax, interest, or penalty shall be stayed upon the timely filing of a petition for hearing or motion for redetermination or reconsideration, as follows:

(a) The stay shall apply only to those taxes, interest, or penalties that are the subject of the appeal;

(b) The stay shall remain in effect until completion of the appeal process;

(c) The stay shall not:

(1) Affect the application or set off of any refund or credit pursuant to RSA 21-J:28-a, IV and Rev 2903.07;

(2) Preclude imposition of any lien or demand for bond; or

(3) Affect accrual of interest pursuant to RSA 21-J:28;

(d) The stay shall be removed upon a motion filed by a division if the presiding officer finds that collection of the taxes, interest, or penalties covered by the stay would be in jeopardy if the stay were to remain in effect; and

(e) A finding of jeopardy shall be entered if:

(1) Evidence is submitted showing that the taxpayer intends to permanently leave the state;

(2) Evidence is submitted showing that the taxpayer has permanently removed, or intends to permanently remove, property from the state;

(3) The taxpayer has concealed himself or his property;

(4) The taxpayer made a subsequent tax filing without payment;

(5) The taxpayer failed to file a subsequent tax return;

(6) The taxpayer paid any subsequent tax liability with a check returned for insufficient funds, or an electronic funds transfer rejected because of insufficient funds;

(7) The taxpayer transfers, sells, or intends to sell assets outside the normal course of business in sufficient amount to jeopardize the taxpayer's ability to pay its outstanding tax liability;

(8) The taxpayer is an itinerant, transient, or temporary business;

(9) The taxpayer's meals and rentals license, tobacco license, or other similar license issued by the department is suspended or revoked; or

(10) Evidence is submitted showing any other act by the taxpayer, or the taxpayer's representative, tending to prejudice or interfere with proceedings to collect the tax, interest or penalty due.

N.H. Admin. Code § Rev 206.05

Derived From Volume XXXVI Number 41, Filed October 13, 2016, Proposed by #11185-A, Effective 9/20/2016.