1. (a) Pursuant to RSA 78-A:9, II (a), for good cause shown, an operator may request permission to file returns at times other than those specified in RSA 78-A:8 if the operator’s books and records are not kept on the basis of a calendar month. Good cause will be found if the criteria enumerated in Sections (b) and (c) below are met.

2. (b) Such request shall be made in writing to:

   New Hampshire Department of Revenue Administration

   Audit Division

   PO Box 1388

   Concord, NH 03302-1388.

3. (c) An operator’s request to file returns at times other than those specified in RSA 78-A:8 shall be granted provided the operator:

   1. (1) Has not requested to file less than 12 returns in a calendar year;
   2. (2) Has a history of timely filing and payment of tax;
   3. (3) Has no outstanding tax liability at the time of the request; and
   4. (4) Provides written explanation as to why filing on a calendar month is a hardship.
4. (d) An operator shall commence monthly filings based on the operator’s accounting month with the first month following the operator’s receipt of written approval from the department and shall continue monthly filings based on the operator’s accounting month until a change in filing period is requested.

Source. #10714, eff 11-7-14; ss by #14105, eff 10-29-24, EXPIRES: 10-29-34 (formerly Rev 706.06)