1. (a) Business organizations which are dissolving and seeking a certification statement of dissolution shall submit to the department, either in hard copy or electronically, through the Granite Tax Connect web portal:

   1. (1) A completed Form AU-22, signed by a corporate officer, general partner, managing member, proprietor, or a duly authorized representative;
   2. (2) Payment of the fee established by RSA 77-A:18, I(b); and

   3. (3) The following information:

      1. a. A final New Hampshire business profits tax return, including clear and legible copies of the final federal tax return which reflects the disposition of all corporate assets;
      2. b. A clear and legible copy of federal Form 966, “Corporate Dissolution or Liquidation”;
      3. c. Clear and legible copies of any federal Forms 4797, 6252, and any other schedules that are required to show the breakdown of the sale of assets;
      4. d. A copy of the corporate minutes adopting the liquidation, describing the disposition of the corporate assets; and
      5. e. A copy of the plan of liquidation, if one exists.

2. (b) The department shall issue the requested dissolution certification statement or a letter of denial with the reasons for the denial within 60 days of the later of receiving:

   1. (1) The request; or
   2. (2) All the required returns and documentation from the business organization.

Source. #4438, eff 6-22-88; ss by #5490, eff 10-19-92; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06; ss by #10758, eff 1-16-15; ss by #14231, eff 4-3-25, EXPIRES 4-3-35