(a) Form DP-300-Ext shall be signed in accordance with Rev 2904.07 and submitted to the department accompanied by a payment of 100% of the balance of tax due on or before the due date of the return to:
New Hampshire Department of Revenue Administration
Taxpayer Services Division
P.O. Box 2035
Concord, NH 03302-2035.
(b) Requests for extensions shall be denied by the commissioner or authorized representative if:
- (1) The information required in Rev 3103.05 is not complete;
- (2) The tax determined to be due has not been paid in full as required in (a) above;
- (3) The request was not timely filed as required in (a) above; or
- (4) The factor(s) in Rev 3103.05 (a) above does not support that the delay in filing was beyond the taxpayer’s control.
- (c) Upon receipt of a letter granting the extension, the taxpayer shall comply with the time limits specified therein.
- (d) The commissioner or authorized representative shall terminate an extension if the payment received with the extension was returned by the financial institution.
Source. #9689-B, eff 4-2-10