The New Hampshire Department of Revenue Administration issued a technical information release regarding its upcoming amnesty program (“Program”). Amnesty is scheduled to run from December 1, 2015 through February 15, 2016. Taxpayers participating in amnesty will have a one-time opportunity to receive a waiver of all penalties and one-half interest on outstanding taxes, provided they pay the tax due along with one-half of the applicable annual interest that accrued since the tax was due. Taxes qualifying under the Program include:
- Business Enterprise Tax
- Business Profits Tax
- Interest and Dividends Tax
- Meals and Rooms Tax
- Communications Services Tax
- Electricity Consumption Tax
- Real Estate Transfer Tax
- Tobacco Tax
- Smokeless Tobacco Tax
- Utility Property Tax
- Railroad Tax
- Private Car Tax
- Nursing Facility Quality Assessment and Medicaid Enhancement Tax
See Technical Information Release 2015-006, New Hampshire Department of Revenue Administration, November 17, 2015 for further information.
TECHNICAL INFORMATION CONTACTS:
Michael Martens
Principal
Ryan
857.362.7522
michael.martens@ryan.com
Jeremiah T. Lynch
Principal
Ryan
212.871.3901
jeremiah.lynch@ryan.com