Section Rev 305.01 - Payments of Liabilities(a) Where a business organization has a payment due with any document, such payment shall be submitted: (1) With the document when the business organization is not: a.Statutorily required to participate in the electronic funds transfer program; orb.Voluntarily participating in the electronic funds transfer program in accordance with Rev 2500; or(2) Separately from the document by means of an electronic funds transfer as provided RSA 21-J:3, XXI and Rev 2500 in instances where the business organization is:a.Statutorily required to participate in the program; orb.Voluntarily participating in the program in accordance with Rev 2500. (b) A business organization with a tax liability under one dollar shall not be required to remit payment, however, the return shall be completed and filed.N.H. Code Admin. R. Rev 305.01
#2012, eff 5-5-82; ss by #2722, eff 5-23-84; amd by 3101, eff 8-20-85; ss by #4192, eff 12-23-86; amd by #4320, eff 10-2-87; ss by #5490, eff 10-19-92; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06
Amended byVolume XXXV Number 06, Filed February 12, 2015 , Proposed by #10758, Effective 1/16/2015, Expires1/16/2025.