N.H. Admin. Code § Rev 1404.04

Current through Register No. 50, December 12, 2024

Section Rev 1404.04 - Request for an Extension of Time to File Form PA-20

(a) A taxpayer may request an extension of 30 days to file Form PA-20, "Utility Property Tax Information Update," by completing and filing Form PA-20-EXT, "Request for Extension to File Utility Property Tax Information Update," on or before May 1.

(b) A taxpayer may request a maximum of 2 extensions in a given taxable period.

(c) The extension shall be confirmed in writing by the department.

(d) An extension shall be granted if:

(1) The taxpayer was prevented by accident, mistake, or misfortune from filing;

(2) Accounting records are incomplete; or

(3) There was a transfer of ownership.

(e) An extension request may be denied for:

(1) Untimely filing of the request;

(2) Exceeds the maximum number of extension requests allowed per taxable period;

(3) Incomplete form; or

(4) Does not meet the criteria in (d) above.

N.H. Admin. Code § Rev 1404.04

(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.