Section Rev 2407.07 - Extension of Time to File Returns(a) A business enterprise which has paid 100% of the business enterprise tax determined to be due by the prescribed due date shall be allowed an automatic 7-month extension of time, pursuant to RSA 77-E:8, to file a return without filing an extension application.(b) A business enterprise which has not paid the business enterprise tax determined to be due through estimated payments shall pay the additional amount due on or before the prescribed payment date.(c) Extensions shall be denied for non-compliance with (a) and (b) above.(d) An extension of time for filing a business enterprise tax 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.(f) Form BT-EXT, "Payment Form and Application for 7 Month Extension of Time to File Business Tax Return," shall, prior to the due dates: (1) Be completed and filed with: New Hampshire Department of Revenue Administration
PO Box 1201
Concord, NH 03302-1201; and
(2) Remit payment of any additional tax liability.N.H. Admin. Code § Rev 2407.07
#9065, eff 1-10-08 (from Rev 2407.06 )
Amended by Volume XXXVI Number 06, Filed February 11, 2016, Proposed by #11032, Effective 1/29/2016, Expires 1/29/2026.