2015 New Hampshire Revised Statutes
Title V - TAXATION
Chapter 77-B - COMMUTERS INCOME TAX
Section 77-B:21 - Adjustments; Procedure.

    77-B:21 Adjustments; Procedure. – The commissioner of revenue administration is empowered to determine whether there has been error in the assessment of the tax imposed by this chapter, in accordance with the following provisions:
    I. The taxpayer may demand such a determination, in writing, within 3 years after the tax was due or paid, whichever is later.
    II. The commissioner of revenue administration may, on his own motion, undertake such a determination upon written notice to the taxpayer given within 3 years after the tax was due or paid, whichever is later.
    III. After hearing, if requested by the taxpayer, the commissioner of revenue administration shall affirm or shall increase or decrease the tax theretofore assessed. Any increase ordered by the commissioner of revenue administration shall be assessed against the taxpayer and shall carry 10 percent interest from the date originally due. Any decrease ordered by the commissioner of revenue administration shall, with 10 percent interest from the date the tax was paid, be credited against any unpaid tax then due from the taxpayer and any balance due the taxpayer shall be certified to the state treasurer who shall pay the balance to the taxpayer, but such credit and payment together may not exceed the amount of the tax originally paid, plus interest.

Source. 1970, 20:1. 1973, 544:9, eff. Sept. 1, 1973.