State Codes and Statutes
Statutes > New-hampshire > TITLEI > CHAPTER21-J > 21-J-42The commissioner shall abate any penalty or addition to tax attributable to erroneous advice furnished to the taxpayer in writing by a representative of the department acting in such representative's official capacity. The provision shall apply only if:
I. The written advice was reasonably relied upon by the taxpayer and was in response to a specific written request of the taxpayer; and
II. The portion of the penalty or addition to tax did not result from a failure by the taxpayer to provide adequate or accurate information.
Source. 1991, 163:11, eff. May 27, 1991.
