Section Rev 307.10 - Amended Tax Returns(a) Business organizations amending an original business profits tax return for other than an United States Internal Revenue Service audit change shall file a regular New Hampshire state business profits tax return, as applicable to the entity type, for the particular tax year; with an "X" in the box next to the word "amended" on Form BT-SUMMARY.(b) Amended business profits tax returns not requesting a refund or credit shall be filed within 3 years of the prescribed filing date for the original return as provided by RSA 21-J:29(a).(c) Amended business profits tax returns requesting a refund or credit shall be filed within whichever is the later date as provided by RSA 21-J:29,I(b).(d) Business organizations shall attach a copy of the appropriate federal income tax return to the amended business profits tax return.N.H. Code Admin. R. Rev 307.10
#4192, eff 12-23-86; 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.