- (a) Form ED-02 shall be considered timely if filed with the department no later than May 31 of each program year.
- (b) Applications received after May 31 of the program year shall be denied for such program year but processed for the following program year.
- (c) The application may be filed electronically through granite tax connect web portal located at www.revenue.nh.gov/gtc.
Source. #10236, eff 11-28-12; ss by #12881, eff 9-27-19; ss by #13462, eff 10-13-22 (see Revision Note at chapter heading for Rev 3200)