Section Rev 1608.01 - Filing(a) Tax documents and payments shall be considered timely filed when:(1) The cover or envelope in which they are delivered is postmarked by the United States Postal Service on or before the due date, in accordance with RSA 80:55;(2) They are hand delivered to the department on or before the due date; or(3) They are filed electronically via the Granite Tax Connect web portal located at www.revenue.nh.gov/gtc on or before the due date.(b) Tax documents and payments bearing a date indicated by a postmark affixed by a postage meter operated by the business or someone other than as provided in (a), above, shall not be considered timely filed, unless received by the department on or before the due date.(c) Tax returns filed after the original due date shall be subject to interest as prescribed in RSA 21-J:28 and penalties as prescribed in RSA 21-J:31 and 21-J:33.(d) Retailers and taxpayers which fail to receive tax forms from the department shall not be relieved of their obligation to prepare and file a timely return or extension request.(e) All tax documents and payments containing monetary values filed with the department may be prepared by rounding off to the nearest whole dollar.(f) Any retailer required to file a telecommunications services tax return, shall complete and file Form DP-135, communications services tax return, with the department pursuant to RSA 82-A:7.N.H. Admin. Code § Rev 1608.01
#4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96 (from Rev 1610); ss by #8178, eff 9-24-04; ss by #10213, eff 10-24-12
Renumbered by #13002 (formerly Rev 1607.01); ss by #13126-B, eff 10-24-20.Amended by Number 10, Filed March 9, 2023, Proposed by #13553, Effective 2/7/2023, Expires 2/7/2033 (see Revision Note at chapter heading for Rev 1600).