- (a) Returns and payment forms shall be considered timely filed when postmarked by the United States Postal Service on or before the due date, or if the due date falls on a Saturday, Sunday or legal holiday, the next business day.
- (b) The date indicated on a postmark affixed by a postage meter operated by the taxpayer or someone other than the United States Postal Service shall not meet the requirements of RSA 80:55.
- (c) Returns filed after the prescribed filing date shall be subject to interest and penalties.
- (d) Taxpayers who fail to receive tax forms from the department shall not be relieved of their obligation to prepare and file a timely return, declaration, or extension request.
(e) Forms may be obtained by contacting the department by:
- (1) Accessing the department’s web site at http://www.nh.gov/revenue;
- (2) Telephoning the Forms Line at (603) 271-2192; or
(3) Writing to:
New Hampshire Department of Revenue Administration
Taxpayer Services Division
P.O. Box 2035
Concord, NH 03302-2035.
Source. #9689-B, eff 4-2-10