New Hampshire § 21-J-40 - Section 21-J:40 Taxpayer Information Statements.
Full text of New Hampshire New Hampshire Revised Statutes Annotated § 21-J-40 — Section 21-J:40 Taxpayer Information Statements., with citation guidance and answers to common questions.
§ 21-J-40. Section 21-J:40 Taxpayer Information Statements.
I. The commissioner shall prepare taxpayer information statements which set forth in simple, nontechnical terms: (a) The rights of a taxpayer and the obligations of the department during an audit. (b) The procedures by which a taxpayer may appeal any adverse decision of the department, including administrative and judicial appeals. (c) The procedures for filing and processing refund claims. (d) The procedures which the department may use in enforcing the revenue provisions of the laws of the state. II. The statements prepared in accordance with paragraph I shall be distributed by the department to a taxpayer: (a) When the taxpayer is first contacted by the department for an examination of the taxpayer's records; for an assessment of taxes, penalties or interest; or for a demand for payment of taxes, penalties or interest; (b) When requested by a taxpayer; or (c) Any time the department deems it necessary.
Source: official New Hampshire text · Last verified 2026-08-27
Frequently Asked Questions About New Hampshire § 21-J-40
What does New Hampshire Revised Statutes Annotated § 21-J-40 cover?
Section 21-J-40 ("Section 21-J:40 Taxpayer Information Statements.") is part of the New Hampshire Revised Statutes Annotated, the codified statutory law of New Hampshire. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Hampshire § 21-J-40?
A common citation format is "New Hampshire Revised Statutes Annotated § 21-J-40" (New Hampshire). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Hampshire law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Hampshire official source linked on this page or consult a licensed New Hampshire attorney.
How does New Hampshire § 21-J-40 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Hampshire can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Hampshire.