Section Rev 1608.03 - Amended Tax Returns(a) Retailers amending an original communications services tax return shall file a Form DP-135, communications services tax return, and place an "X" in the box next to the word "Amended Return" on the return.(b) Amended communications services tax returns not requesting a refund or credit shall be filed within 3 years of the filing date for the original return.(c) Amended communications services tax returns requesting a refund or credit shall be filed by whichever date is later:(1) Within 3 years of the original due date for the tax; or(2) Within 2 years from the date the tax was paid.(d) The 2-year period from the date the tax was actually paid shall not be applicable to an amended return requesting a refund or credit where the payment of tax, interest, or penalty that was paid was a result of an assessment or a demand for payment.N.H. Admin. Code § Rev 1608.03
#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 1607.03).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).