1. (a) An operator shall submit a written request for an extension of time to file a meals and rentals tax return by providing:

   1. (1) The operator's taxpayer identification number;
   2. (2) The operator’s meals and rentals tax license number;
   3. (3) An explanation, with supporting documentation, of factors beyond the control of the operator that will create the delay in filing the meals and rentals tax return, if applicable; and
   4. (4) Payment of 100% of the meals and rentals tax determined to be due.

2. (b) The request shall be submitted, on or before the due date of the meals and rentals tax return, to:

   New Hampshire Department of Revenue Administration

   Collections Division

   PO Box 454

   Concord, NH 03302-0454.

3. (c) Requests for extensions shall be denied by the department if:

   1. (1) The information required in (a)(1) through (a)(4), above is not complete;
   2. (2) The tax determined to be due has not been paid in full as required in (a)(4) above;
   3. (3) The request was not timely filed as required in (b) above; or
   4. (4) The delay factor(s) in (a)(3) above does not support that filing was beyond the operator’s control.
4. (d) Upon receipt of a letter from the department granting the shortest extension of time practicable based on the operator’s circumstances, the operator shall comply with the time limits specified therein.

Source. #10714, eff 11-7-14 (from Rev 704.06); ss by #14105, eff 10-29-24, EXPIRES: 10-29-34 (formerly Rev 706.07)