1. (a) Returns and payment forms shall be considered timely filed when postmarked by the United States Postal Service on or before the due date.
2. (b) The date indicated on a postmark affixed by a postage meter operated by the taxpayer or someone other than the United States Postal Service shall not meet the requirements of RSA 80:55.
3. (c) Returns filed after the prescribed filing date shall be subject to interest and penalties.
4. (d) Taxpayers who fail to receive tax forms from the department shall not be relieved of their obligation to prepare and file a timely return, declaration, or extension request.

5. (e) Forms may be obtained by contacting the department by:

   1. (1) Accessing the department’s web site at www.revenue.nh.gov;
   2. (2) Telephoning the Forms Line at (603) 230-5001; or

   3. (3) Writing to:

      New Hampshire Department of Revenue Administration

      109 Pleasant Street

      P.O. Box 3306

      Concord, NH 03302- 3306.

6. (f) All returns, declarations or other documents containing monetary values filed with the department may be prepared by rounding off to the nearest whole dollar.
7. (g) Returns filed electronically using internet e-file shall be considered timely filed if received on or before the due date of the return.
8. (h) Returns or payments made by e-file and subsequently cancelled by e-file prior to the due date of the return shall not be considered timely filed.

Source. #8137, eff 8-10-04; ss by #10211, eff 10-24-12; ss by #13433, eff 8-12-22