1. (a) Where a business enterprise has a payment due with any document, such payment shall be submitted:

   1. (1) With the document when the business enterprise is not:

      1. a. Statutorily required to participate in the electronic funds transfer program; or
      2. b. Voluntarily participating in the department’s electronic funds transfer program in accordance with Rev 2500; or

   2. (2) Separately from the document by means of an electronic funds transfer program as provided in RSA 21-J:3, XXI and Rev 2500 in instances where the business enterprise is:

      1. a. Statutorily required to participate in the program; or
      2. b. Voluntarily participating in the program in accordance with Rev 2500.
2. (b) A business enterprise with a tax liability under one dollar shall not be required to remit the payment; however, the tax return shall be filed.
3. (c) The payment of the business enterprise tax shall be made on, or before, the prescribed payment date as defined in RSA 77-E:1, XIII.
4. (d) An extension of time to file the tax return shall not extend the time for the payment of the tax.
5. (e) The department shall apply any overpayment of the business profits tax estimated payments against the business enterprise tax liability.
6. (f) Checks or money orders submitted as payments shall be payable to the State of New Hampshire.

Source. INTERIM #5708, eff 9-23-93, EXPIRED: 1-21-94; ss by #5774, eff 1-21-94; ss by #7178, eff 12-23-99, EXPIRED: 12-23-07 New. #9065, eff 1-10-08; ss by #11032, eff 1-29-16