1. (a) In accordance with RSA 77:18 II and III(a), every taxpayer having an annual projected tax liability in excess of $500 shall make 4 payments of, estimated interest and dividends tax.

   1. (1) For calendar year filers:

      1. a. On or before the fifteenth day of the fourth, sixth, and ninth months for the tax year; and
      2. b. On or before the fifteenth day of the first month of the subsequent calendar year; and
   2. (2) For fiscal year filers on or before the fifteenth day of the fourth, sixth, ninth and twelfth months for the tax year.
   3. (c) When an annually projected tax liability in excess of $500 is determined in a quarter subsequent to the first quarter, the initial estimated tax payment shall equal the cumulative amount payable as of that quarter as if the liability had been determined in the first quarter.

   b) The filing dates shall be:

Source. #1726, eff 3-4-81; amd by #1793, eff 8-16-81; amd by #1938, eff 1-31-82; ss by #2228, eff 12-28-82; amd by #2589, eff 1-20-84; ss by #2881, eff 10-19-84; ss by #4557, eff 12-28-88; ss by #5071, eff 2-21-91; ss by #5947, eff 12-29-94; ss by #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