N.H. Admin. Code § Rev 2409.03

Current through Register No. 1, January 2, 2025

Section Rev 2409.03 - Certification of Dissolution

A business enterprise which is dissolving and seeking a certification statement of dissolution shall, in addition to the information in Rev 2409.01(a) and (c), submit to the department:

(a) A final New Hampshire business enterprise tax return and business profits tax return, if applicable, including clear and legible copies of the final federal tax return which reflects the disposition of all assets;

(b) A clear and legible copy of federal Form 966, corporate dissolution or liquidation, if applicable;

(c) Clear and legible copies of all federal Forms 4797 and 6252 filed pertaining to the sale of assets and any other schedule that is required to show the breakdown of the sale of assets;

(d) A copy of the corporate minutes adopting the liquidation, describing the disposition of the corporate assets, if applicable; and

(e) A copy of the plan of liquidation, if one exists.

N.H. Admin. Code § Rev 2409.03

#7178, eff 12-23-99, EXPIRED: 12-23-07

New. #9065, eff 1-10-08

Amended by Volume XXXVI Number 06, Filed February 11, 2016, Proposed by #11032, Effective 1/29/2016, Expires 1/29/2026.