1. (a) Form DP-110-ES “Estimated Railroad Tax”, Form DP-111-ES, “Estimated Private Rail Car Railroad Tax,”, and “Form DP-2210/2220, “Exceptions and Penalty for the Underpayment of Estimated Tax” shall be:

   1. (1) Mailed to:

      New Hampshire Department of Revenue Administration

      Taxpayer Services Division

      PO Box 637

      109 Pleasant Street

      Concord, NH 03302-0637; or

   2. (2) Filed electronically through the Granite Tax Connect web portal located at www.revenue.nh.gov/gtc.

2. (b) Form PA-21, “Private Rail Car Property Tax Information Update RSA 82”, Form PA-22, “Railroad Company Property Tax Information Update RSA 82”, Form PA-23, “Railroad Director’s Return”, Form PA-25, “Request for Extension to File Tax Information for Railroad and Private Rental Car”, and report of stock ownership shall be:

   1. (1) Mailed to:

      New Hampshire Department of Revenue Administration

      Municipal and Property Division Railroad Tax

      PO Box 487

      109 Pleasant Street

      Concord, NH 03302-0487; or

   2. (2) Filed electronically through the Granite Tax Connect web portal located at www.revenue.nh.gov/gtc.

Source. #10662, eff 8-27-14 (from Rev 1503.01); ss by #13490, eff 11-15-22; ss by #13977, eff 5-23-24