Current through Register No. 50, December 12, 2024
Section Rev 2605.05 - Amended Tax Return(a) A taxpayer amending an original tax return shall complete and file Form DP-133, "Electric Consumption Tax Return."(b) Amended returns, not requesting a refund, or credit, shall be filed within 3 years of the filing date of the original return as provided by RSA 21-J:29, I.(c) Amended tax returns requesting a refund or credit shall be filed as provided by RSA 21-J:29.(d) The 2 year period from the date the tax was paid shall not be applicable to an amended return requesting a refund or credit where the payment of tax, interest, or penalty paid was a result of an assessment or a demand for payment.N.H. Admin. Code § Rev 2605.05
#7479, eff 4-24-01; ss by #9443, eff 4-1-09 (from Rev 2605.03 )
Amended by Volume XXXVII Number 15, Filed April 13, 2017, Proposed by #12138, Effective 3/22/2017, Expires 3/22/2027.