N.H. Admin. Code § Rev 307.06

Current through Register No. 50, December 12, 2024

Section Rev 307.06 - Miscellaneous Business Organizations

(a) Any business organization conducting business activity within New Hampshire not falling within the parameters of Rev 307.01 through Rev 307.05 or Rev 307.07 shall complete and file:

(1) Form NH-1120; and

(2) A statement of income and expenses using provisions of the IRC for corporations in effect for business profits tax purposes for the taxable period.

(b) A business profits tax return required by paragraph (a), above, shall be completed and filed on or before the 15th day of the fourth month following the close of the business organization's taxable period.

(c) Declarations of estimated taxes shall follow the provisions of Rev 307.02(f).

N.H. Admin. Code § Rev 307.06

#4192, eff 12-23-86; amd by #4438, eff 6-22-88; 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.

Amended by Volume XXXVII Number 23, Filed June 8, 2017, Proposed by #12186, Effective 5/25/2017, Expires 5/25/2027.