Section Rev 2405.02 - Estimated Taxes(a) A business enterprise having an annual projected tax liability in excess of $260 shall: (1) Complete and file the applicable estimated tax form:a. Form NH-1040-ES, "Estimated Proprietorship Business Tax";b. Form NH-1041-ES "Estimated Fiduciary Business Tax";c. Form NH-1065-ES, "Estimated Partnership Business Tax"; ord. Form NH-1120-ES, "Estimated Corporation Business Tax"; and(2) Make 4 payments of 25% on such annually projected tax liability on or before the fifteenth day of the fourth, sixth, ninth, and the twelfth months of the tax year.(b) When an annually projected tax liability in excess of $260 is determined in a quarter subsequent to the first quarter, the initial estimated tax payment shall equal the cumulative amount payable as of that quarter as if the liability had been determined in the first quarter.(c) Estimated tax liabilities of a water's edge combined group, as defined in RSA 77-A:1, XV, shall be: (1) Determined for the combined group as a whole; and(2) Paid by the principal New Hampshire business enterprise in accordance with the provisions of (a) and (b) above.N.H. Admin. Code § Rev 2405.02
#5774, eff 1-21-94; ss by #7178, eff 12-23-99, EXPIRED: 12-23-07
New. #9065, eff 1-10-08; ss by #10332, eff 5-9-13
Amended by Volume XXXVI Number 06, Filed February 11, 2016, Proposed by #11032, Effective 1/29/2016, Expires 1/29/2026.