Section Rev 1608.02 - Extension of Time to File Returns(a) Retailers or taxpayers shall be granted an automatic 31-day extension of time to file a return provided the retailer or taxpayer has paid 100% of the tax determined to be due by the original due date.(b) A retailer or taxpayer shall pay 100% of the tax determined to be due by the original due date by filing form DP-135-ES, Estimated Communication Services Tax Payment Form.(c) Extensions shall be automatically denied for non-compliance with (a) and (b) above.(d) An extension of time for filing a return shall not extend the time for the payment of the tax.(e) Payments not made by the prescribed payment date shall be subject to the interest and penalty provisions of RSA 21-J.N.H. Admin. Code § Rev 1608.02
#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 1605); ss by #8178, eff 9-24-04; ss by #10213, eff 10-24-12; renumbered by #13002 (formerly Rev 1607.02); 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).