N.H. Code Admin. R. Rev 1608.02
Extension of Time to File Returns
Effective Feb 7, 2023#4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96 (from Rev 1605); ss by #8178, eff 9-24-04; ss by #10213, eff 10-24-12; renumbered by #13002 (formerly Rev 1607.02); ss by #13126-B, eff 10-24-20; ss by #13553, eff 2-7-23 (see Revision Note at chapter heading for Rev 1600)Department of Revenue Administration
- (a) Retailers or taxpayers shall be granted an automatic 31-day extension of time to file a return provided the retailer or taxpayer has paid 100% of the tax determined to be due by the original due date.
- (b) A retailer or taxpayer shall pay 100% of the tax determined to be due by the original due date by filing form DP-135-ES, Estimated Communication Services Tax Payment Form.
- (c) Extensions shall be automatically denied for non-compliance with (a) and (b) above.
- (d) An extension of time for filing a return shall not extend the time for the payment of the tax.
- (e) Payments not made by the prescribed payment date shall be subject to the interest and penalty provisions of RSA 21-J.
Source. #4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96 (from Rev 1605); ss by #8178, eff 9-24-04; ss by #10213, eff 10-24-12; renumbered by #13002 (formerly Rev 1607.02); ss by #13126-B, eff 10-24-20; ss by #13553, eff 2-7-23 (see Revision Note at chapter heading for Rev 1600)