Section Rev 305.02 - Estimated Taxes(a) Every business organization having an annual projected tax liability in excess of $200 shall: (1) Complete and file the appropriate estimated quarterly tax payment form for the appropriate type of entity; and(2) Make 4 payments of 25% on or before the fifteenth day of the tax year's: (b) When an annual projected tax liability in excess of $200 is determined in a quarter subsequent to the first quarter, the estimated tax payment shall equal the cumulative amount payable as of that quarter as if the liability had been determined in the first quarter.(c) Estimated tax liabilities of a combined group shall be:(1) Determined for the combined group as a whole; and(2) Paid by the principal New Hampshire business organization in accordance with the provisions of (a) and (b) above.N.H. Code Admin. R. Rev 305.02
#2012, eff 5-5-82; rpld by #2722, eff 5-23-84; ss by #4192, eff 12-23-86; ss by #4785, eff 3-21-90; ss by #4890, eff 7-31-90; ss by #5490, eff 10-19-92; amd by #5910, eff 10-14-94; 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.