1. (a) Hospitals subject to the medicaid enhancement tax shall complete and file Form DP-153, “Medicaid Enhancement Tax Return”, with the department as provided in Rev 2904.03, including by electronic filing, pursuant to RSA 84-A:4.
2. (b) The hospital shall be required to file the return but not remit the payment when the resulting tax is less than $1.00.
3. (c) An authorized representative of the hospital shall sign and date the Form DP-153 in ink as provided in Rev 2904.04 or by electronic signature as provided in Rev 2904.05, including the representative’s name, title, and contact number, and declaring under penalty of perjury, that the representative has examined the return and, to the best of the representative’s belief, the return is correct and complete.
4. (d) If the return is prepared by a person other than the hospital’s authorized representative, then the preparer shall also sign and date the form in ink or by electronic signature.

Source. #5166, Emergency, eff 6-21-91, EXPIRED: 10-19-91 New. #5335, eff 2-26-92, EXPIRED: 2-26-98 New. #7746, eff 8-17-02; ss by #9521, eff 7-25-09; ss by #9794, INTERIM, eff 9-24-10, EXPIRED: 3-23-11 New. #9913, eff 4-21-11; ss by #10755, eff 1-1-15; ss by #12823, eff 7-4-19; ss by #12907, eff 10-23-19