Section Rev 2605.01 - Uniform Filing Information(a) Returns and extensions shall be considered timely filed pursuant to Rev 2904.03.(b) Returns filed after the prescribed filing date provided in RSA 83-E:5 shall be subject to: (1) Interest as prescribed in RSA 21-J:28; and(2) Penalties as prescribed in RSA 21-J:31 and RSA 21-J:33.(c) Taxpayers failing to receive tax forms from the department shall not be relieved of their obligation to prepare and file a timely return or extension request.(d) A taxpayer who fails to attach or submit any required schedules or forms with its electricity consumption tax return shall be: (1) Deemed to have failed to file a return as required pursuant to RSA 83-E:5; and(2) Subject to any penalties provided by RSA 21-J or RSA 83-E for such failure.N.H. Admin. Code § Rev 2605.01
#7479, eff 4-24-01; ss by #9443, eff 4-1-09
Amended by Volume XXXVII Number 15, Filed April 13, 2017, Proposed by #12138, Effective 3/22/2017, Expires 3/22/2027.