RSA 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, penalti