- (a) To request a 31-day extension, as provided in RSA 83-E:5, V, a taxpayer shall complete and submit to the department’s audit division a Form DP-134, “Application for 31 Day Extension of Time to File Electricity Consumption Tax Return,” no later than the due date of the original return.
- (b) Payment of 100% of the tax determined to be due shall accompany the form.
- (c) Filing Form DP-134 shall not allow an extension of time for payment.
- (d) A copy of the approved extension shall accompany all returns for that taxable period.
(e) A request for the extension shall be denied for the following reasons:
- (1) Untimely filing of the request;
- (2) An incomplete application; or
- (3) The payment of the tax did not accompany the request.
Source. #7479, eff 4-24-01; ss by #9443, eff 4-1-09 (from Rev 2605.02); ss by #12138, eff 3-22-17