1. (a) Business organizations seeking a certification statement for withdrawal shall submit to the department, either in hard copy or electronically, through the Granite Tax Connect web portal:

   1. (1) A letter signed by a corporate officer, general partner, managing member, proprietor, or their duly authorized representative; and
   2. (2) Payment of the fee established by RSA 77-A:18, II.

2. (b) The business organization shall provide:

   1. (1) An explanation for the withdrawal;
   2. (2) A copy of federal Form 966 if a plan of liquidation has been adopted; and
   3. (3) A final New Hampshire business profits tax return which addresses the disposition of all New Hampshire assets.

3. (c) The department shall issue the requested withdrawal 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 documents 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