1. (a) A taxpayer amending an original tax return shall complete and file Form DP-133, “Electric Consumption Tax Return.”
2. (b) Amended returns, not requesting a refund, or credit, shall be filed within 3 years of the filing date of the original return as provided by RSA 21-J:29, I.
3. (c) Amended tax returns requesting a refund or credit shall be filed as provided by RSA 21-J:29.
4. (d) The 2 year period from the date the tax was 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.

Source. #7479, eff 4-24-01; ss by #9443, eff 4-1-09 (from Rev 2605.03); ss by #12138, eff 3-22-17