- (a) A business enterprise amending its business enterprise tax return for reasons other than an Internal Revenue Service audit change shall complete and file Form BET and Form BT-Summary for the particular taxable period.
- (b) Amended business enterprise tax returns not requesting a refund or credit shall be filed within 3 years of the prescribed filing date for the original return as provided by RSA 21-J:29.
- (c) Amended business enterprise tax returns requesting a refund or credit shall be filed within 3 years of the prescribed payment date for the tax or within 2 years from the date the tax was actually paid, whichever is later.
- (d) The 2-year period from the date the tax was actually paid shall not be applicable to an amended return requesting a refund or credit where the payment of tax, interest or penalty paid was a result of an assessment or a demand for payment as provided by RSA 21-J:29.
- (e) Business enterprises shall attach a copy of the applicable federal income tax return to the amended business enterprise tax return.
Source. INTERIM #5708, eff 9-23-93, EXPIRED: 1-21-94; ss by #5774, eff 1-21-94; ss by #7178, eff 12-23-9, EXPIRED: 12-23-07 New. #9065, eff 1-10-08 (from Rev 2407.03); ss by #11032, eff 1-29-16