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Rev 1609.02, Communications Services Tax, Repealing Witness Requirement for Power of Attorney, Delivery of Power of Attorney

Rev 1609 provides the rules for administering the communications services tax statute, RSA 82-A. Rev 1609.02 sets forth the rules concerning the confidentiality of Department records. Rev 1609.02(b) allows a retailer or customer to authorize the Department to disclose such retailer’s or customer’s tax information to their authorized representatives. Rev 1609.02(c) authorizes the Department to make such a disclosure only if (1) a properly executed power of attorney form is on file with the Department; or (2) such retailer or customer authorizes the specific disclosure in a letter to the Department. Rev 1609.02(e) requires that the power of attorney be signed in the presence of 2 disinterested witnesses, unless the power is granted to an attorney, certified public accountant or the return preparer. Rev 1609.02(e) is being deleted.

Rev 1609.02(f) requires that such power of attorney be mailed or hand delivered to the Department. Rev 1609.02(f) is also being deleted.

New Hampshire Department of Revenue Administration
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