{"data":{"id":"us-nh/rsa-21-j-42","jurisdiction":"us-nh","citation":"RSA 21-J:42","heading":"Abatement of Penalty or Addition to Tax Due to Erroneous Written Advice by Department.","body":"The 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:\nI. The written advice was reasonably relied upon by the taxpayer and was in response to a specific written request of the taxpayer; and\nII. The portion of the penalty or addition to tax did not result from a failure by the taxpayer to provide adequate or accurate information.","path":["Title I: THE STATE AND ITS GOVERNMENT","Chapter 21-J: DEPARTMENT OF REVENUE ADMINISTRATION","Taxpayer Bill of Rights"],"source_url":"https://gc.nh.gov/rsa/html/I/21-J/21-J-42.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:23:03Z","sha256":"f7ba48fa85b3af19cc91fb21417a3082d5a93f62078ff06ccdee65cbcc2d885a","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-21-j-41","next":"us-nh/rsa-21-j-43"},"notice":"GroundRules: Original legal text. Not legal advice."}