Section Rev 2605.07 - Annual Return(a) A distribution company may request permission to file an annual return, as provided in RSA 83-E:3, by submitting, to the commissioner, a letter dated no later than February 15 of the year for which the company initially intends to file an annual return providing: (1) The name and address of the distribution company;(2) Its federal employer identification number pursuant to Rev 2903.02(c); and(3) A listing of the monthly tax collections for the prior calendar year.(b) If the commissioner determines that a distribution company's average monthly collections exceed $100, the commissioner shall deny the request to file annually.(c) Distribution companies filing an annual return shall complete and file Form DP-133, "Electricity Consumption Tax Return," placing an "X" in the box next to the word "annual return" on Form DP-133.(d) Direct filers shall not file an annual return.N.H. Admin. Code § Rev 2605.07
#9443, eff 4-1-09 (from Rev 2605.05 )
Amended by Volume XXXVII Number 15, Filed April 13, 2017, Proposed by #12138, Effective 3/22/2017, Expires 3/22/2027.