N.H. Rev. Stat. § 21-J:44

This is the official text of N.H. Rev. Stat. § 21-J:44, part of New Hampshire’s Rev. Stat — part of the compiled statutory law of New Hampshire, published by the state as "Rev. Stat." Browse the sections below, each linked to its official government source.

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21-J:44 Taxpayer Remedy for Department Failure to Comply With Subdivision.

Official statutory text

I. The negligent or intentional failure of the department to comply with any of the provisions of RSA 21-J:40-43 shall suspend the running of any applicable statute of limitations or time limitation within which some act must be done or petition, document, writing, or statement must be filed as to both the taxpayer and the department, and such suspension shall continue until the department complies with such provisions. II. Nothing in paragraph I shall be construed to suspend the time or times within which any return or declaration of consideration must be filed.

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.