1. (a) Any individual, joint filer, partnership, limited liability company, or fiduciary amending an original interest and dividends tax return or claiming a refund of taxes previously paid shall:

   1. (1) File Form DP-10, interest and dividends tax return, for the particular tax year; and
   2. (2) Check off the box entitled “Amended Return”.

2. (b) Claims for a refund or amended interest and dividends tax returns, other than those filed on constitutional grounds, shall be filed:

   1. (1) Within 3 years of the original due date of the tax; or
   2. (2) Within 2 years from the date the tax was paid, whichever is later.
3. (c) The 2-year provision in (b)(2), above, shall not apply if the payment was the result of an assessment or demand for payment initiated by the department.
4. (d) Claims for a refund or amended returns that are filed based on a claim that the statute is unconstitutional shall be filed, pursuant to RSA 21-J:29, within 120 days of the due date of the tax and not the due date of the return.

Source. #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 (from Rev 906.09); ss by #10211, eff 10-24-12; ss by #13433, eff 8-12-22