Section Rev 1404.02 - Filing Estimated UPT(a) A utility or person liable for the UPT and having an estimated annual tax of more than $200, shall complete and file quarterly Form DP-255-ES, "Estimated Utility Property Tax," with the department on or before April 15, June 15, September 15, and December 15 for the current taxable period.(b) The initial filing shall be accompanied by either: (1) Payment of the estimated tax in full; or(2) Payment of the estimated tax for that quarter.(c) All other quarterly tax filings shall be accompanied by payment of the estimated tax for that quarter.(d) In the event the 15th of the month referenced in (a) above falls on a Saturday, Sunday, or legal holiday, the filing date shall be the first business day following the 15th.N.H. Admin. Code § Rev 1404.02
(See Revision Note at chapter heading for Rev1400) #9841, eff 12-23-10
Amended by Volume XXXIX Number 6, Filed February 7, 2019, Proposed by #12706, Effective 1/8/2019, Expires 1/8/2029.Amended by Volume XLII Number 49, Filed December 8, 2022, Proposed by #13490, Effective 11/15/2022, Expires 11/15/2032