Section Rev 2605.03 - Extension of Time to File Returns(a) To request a 31-day extension, as provided in RSA 83-E:5, V, a taxpayer shall complete and submit to the department's audit division a Form DP-134, "Application for 31 Day Extension of Time to File Electricity Consumption Tax Return," no later than the due date of the original return.(b) Payment of 100% of the tax determined to be due shall accompany the form.(c) Filing Form DP-134 shall not allow an extension of time for payment.(d) A copy of the approved extension shall accompany all returns for that taxable period.(e) A request for the extension shall be denied for the following reasons: (1) Untimely filing of the request;(2) An incomplete application; or(3) The payment of the tax did not accompany the request.N.H. Admin. Code § Rev 2605.03
#7479, eff 4-24-01; ss by #9443, eff 4-1-09 (from Rev 2605.02 )
Amended by Volume XXXVII Number 15, Filed April 13, 2017, Proposed by #12138, Effective 3/22/2017, Expires 3/22/2027.