New Hampshire Taxing Information
The Department of Revenue Administration is responsible for collecting taxes due to the state. Their Collection Division is charged with ensuring taxpayer compliance through enforced collection actions. Despite the state not having general income or sales tax, there is still a wide range of taxes that the state collects.
You have the right to petition the Hearings Bureau, in writing and in a timely manner, if you receive an assessment of liability that you disagree with.
If you are considered unable to pay your liability in full, the DRA may consider an installment agreement. In order to secure the State’s interests, a tax lien may also be filed against your property. It is important to comply with any terms and conditions the DRA sets forth, lest you incur further penalties or an enforced collection process.
License and Permit Revocation
The DRA may revoke, suspend, or deny the renewal of some licenses or permits if you fail to pay taxes or associated costs on time.
Priority One: Stopping Aggressive Enforced Collections
If you fail to pay or otherwise address your liability, the DRA may file a lien against your property. A tax lien acts as a public notice of liability and enables the State to seize and sell that property if necessary.
Notice of Assessment
If additional liability is found to be due after an audit, you will receive a Notice of Assessment containing a bill for the amount due. If an assessment is made without an audit, you will receive a Notice of Demand for Payment.
If you have a tax liability with the DRA, they may choose to intercept any tax-related refunds or credits due to you and apply them directly to your liability.
Failure to fully pay or file your taxes can result in additions to your total liability in the form of penalties. Penalties vary by circumstance and by the type of tax they are associated with.
Power of Attorney
You may authorize an individual to represent you before the DRA in tax matters. To do so, you must complete and submit one of the accepted forms of documentation.