- (a) A business enterprise which has paid 100% of the business enterprise tax determined to be due by the prescribed due date shall be allowed an automatic 7-month extension of time, pursuant to RSA 77-E:8, to file a return without filing an extension application.
- (b) A business enterprise which has not paid the business enterprise tax determined to be due through estimated payments shall pay the additional amount due on or before the prescribed payment date.
- (c) Extensions shall be denied for non-compliance with (a) and (b) above.
- (d) An extension of time for filing a business enterprise tax 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.
(f) Form BT-EXT, “Payment Form and Application for 7 Month Extension of Time to File Business Tax Return,” shall, prior to the due dates:
(1) Be completed and filed with:
New Hampshire Department of Revenue Administration
PO Box 1201
Concord, NH 03302-1201; and
- (2) Remit payment of any additional tax liability.
Source. #9065, eff 1-10-08 (from Rev 2407.06); ss by #11032, eff 1-29-16