Section Rev 2407.05 - Short Period Returns(a) A business enterprise whose taxable period is less than 12 months shall complete and file Form BET and Form BT-Summary and indicate the beginning and end dates for the taxable period.(b) Short period returns shall be completed and filed by the 15th day following the close of the business enterprise's taxable period of: (1) The third month for partnerships; and(2) The fourth month for combined groups and all other entities.(c) A business enterprise may request an extension of time to file a short period return in accordance with Rev 2407.07.N.H. Admin. Code § Rev 2407.05
INTERIM #5708, eff 9-23-93, EXPIRED: 1-21-94; ss by #5774, eff 1-21-94; ss by #7178, eff 12-23-99, EXPIRED: 12-23-07
New. #9065, eff 1-10-08 (from Rev 2407.04 )
Amended by Volume XXXVI Number 06, Filed February 11, 2016, Proposed by #11032, Effective 1/29/2016, Expires 1/29/2026.Amended by Volume XXXVII Number 23, Filed June 8, 2017, Proposed by #12187, Effective 5/25/2017, Expires 5/25/2027.