1. (a) Business enterprises that have not paid 100% of their tax liability and need an extension of time to file their business enterprise tax return shall:

   1. (1) Remit payment of any additional tax liability; and
   2. (2) Complete and file Form BT-EXT, “Payment Form and Application for 7 Month Extension of Time to File Business Tax Return,” in accordance with RSA 77-E:8 on or before the original due date of the applicable tax return or returns.
2. (b) Business enterprises that have paid 100% of their tax liability and need an extension of time to file their business enterprise tax return, shall be granted a 7-month extension of time to file the tax return without filing Form BT-EXT.
3. (c) A granted extension of time to file its business tax return shall extend the due date of the tax return, not the due date of any payment.

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 (from Rev 2411.05); ss by #11032, eff 1-29-16