- (a) Any declaration of consideration required to be filed with the department under RSA 78-B shall be considered a return and subject to penalty under RSA 21-J:31.
- (b) Penalties shall be paid to the department.
Source. #6691, eff 2-21-98, EXPIRED: 2-21-06 New. #8579, eff 3-8-06; ss by #10665, eff 9-9-14; ss by #14071, eff 9-10-24