- (a) When a taxpayer has a payment due with any document, such payment shall be filed with the document unless the tax liability is under one dollar.
(b) Taxpayers may make payments using any of the following methods:
- (1) Electronic payment using internet e-file;
- (2) Check made payable to the state of New Hampshire; or
- (3) Cash.
Source. #6321, eff 8-22-96; ss by #8137, eff 8-10-04; ss by #10211, eff 10-24-12; ss by #13433, eff 8-12-22