Section Rev 1404.03 - Filing a UPT Payment Form(a) A utility or person liable for the UPT, shall annually complete and file Form DP-255, "Utility Property Tax Payment Form," with the department on or before January 15.(b) The payment form shall be accompanied by the payment of such amount as has not been prepaid in accordance with Rev 1404.02, including any interest and penalties.N.H. Admin. Code § Rev 1404.03
(See Revision Note at chapter heading for Rev1400) #9841, eff 12-23-10
Amended by Volume XXXVII Number 19, Filed May 11, 2017, Proposed by #12164, Effective 4/29/2017, Expires 4/29/2027.Amended by Volume XXXIX Number 6, Filed February 7, 2019, Proposed by #12706, Effective 1/8/2019, Expires 1/8/2029.