- (a) Returns and extensions shall be considered timely filed pursuant to Rev 2904.03.
(b) Returns filed after the prescribed filing date provided in RSA 83-E:5 shall be subject to:
- (1) Interest as prescribed in RSA 21-J:28; and
- (2) Penalties as prescribed in RSA 21-J:31 and RSA 21-J:33.
- (c) Taxpayers failing to receive tax forms from the department shall not be relieved of their obligation to prepare and file a timely return or extension request.
(d) A taxpayer who fails to attach or submit any required schedules or forms with its electricity consumption tax return shall be:
- (1) Deemed to have failed to file a return as required pursuant to RSA 83-E:5; and
- (2) Subject to any penalties provided by RSA 21-J or RSA 83-E for such failure.
Source. #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17