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