N.H. Code Admin. R. Tax 202.07 Interest On Taxes Due Or Owed

• Library: New Hampshire Administrative Code
• Edition: 2023
• Currency: Current through Register No. 52, December 28, 2023
• Citation: N.H. Code Admin. R. Tax 202.07
• Year: 2023

(a) Pursuant to RSA undefinedundefined76:13, RSA undefinedundefined80:32, or RSA undefinedundefined80:69, interest on overdue taxes shall be based on the ordered assessment. If the board grants an abatement and taxes have not been paid, interest shall only be due on the ordered assessment in accordance with Western Union Telegraph Co. v. State, 64 N.H. 265, 270 (1887).

(b) If the board grants an abatement, and the taxpayer has paid the tax and any interest, the abatement shall include the interest previously paid by the taxpayer on both the excess taxes and interest from the date paid to the refund date.

(c) If the board grants an abatement and interest has been paid, the interest on the over assessment shall also be abated.

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Notes:

History: Amended byVolume XXXIV Number 28, Filed July 10, 2014, Proposed by #10625-B, Effective 6/26/2014, Expires6/26/2024.

History: Amended by Number 37, Filed September 14, 2023, Proposed by #13711-B, Effective 8/2/2023, Expires 8/2/2033.

Source:

#5638, eff 9-1-93; amd by #6762, eff 7-1-98; amd by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss...