Section 21-J:27-a Federal Tax Identification.
For the purpose of administering any state tax as allowed under 42 U.S.C. section 405, the commissioner of the department of revenue administration is authorized to require the submission of a social security number, a federal employer identification number, or any other identifying number used in filing or preparing federal tax returns by individuals, businesses, or return preparers.
Source. 2003, 309:3, eff. Sept. 19, 2003. 2007, 150:1, eff. Aug. 17, 2007.