- (a) All penalties contained in RSA 21-J shall apply as enacted to this tax.
- (b) Notwithstanding subsection (a) if a return is not filed when due and the failure to file a return when due is not a violation of any provision of RSA 21-J:39, then neither the $10 nor the $50 alternate penalties of RSA 21-J:31 shall be applied to the return, pursuant to RSA 77:48.
Source. #9689-B, eff 4-2-10