1. (a) In accordance with RSA 78-A:8, I and II, all operators may file meals and rentals tax returns electronically and remit taxes through an electronic funds transfer, as defined in Rev 2501.09.
2. (b) Pursuant to RSA 78-A:8, V, an operator that does not choose to file returns electronically shall forfeit the commission allowed under RSA 78-A:7, III, unless the operator had under $25,000 in meals and rentals taxable revenue in the prior calendar year.

Source. #2205, eff 12-12-82; ss by #2504, eff 10-12-83; rpld by #3181, eff 1-22-86; ss by #5399, eff 5-21-92; ss by #5912, eff 10-14-94; amd by #6690, eff 2-21-98; ss by #6750, eff 5-19-98; ss by #7505, eff 6-19-01; ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14 (from Rev 704.01); ss by #12907, eff 10-23-19; ss by #14105, eff 10-29-24, EXPIRES: 10-29-34