N.H. Code Admin. R. Rev 309.03

Current through Register No. 25, June 20, 2024

Section Rev 309.03 - Certification of Dissolution

(a) Business organizations which are dissolving and seeking a certification statement of dissolution shall submit to the department:

(1) A complete Form AU-22, signed by a corporate officer, general partner, managing member, proprietor, or a duly authorized representative;

(2) Payment of the fee established by RSA 77-A:18, I(b); and

(3) The following information:

a.A final New Hampshire business profits tax return, including clear and legible copies of the final federal tax return which reflects the disposition of all corporate assets;

b.A clear and legible copy of federal Form 966, "Corporate Dissolution or Liquidation";

c.Clear and legible copies of any federal Forms 4797, 6252, and any other schedules that are required to show the breakdown of the sale of assets;

d.A copy of the corporate minutes adopting the liquidation, describing the disposition of the corporate assets; and

e.A copy of the plan of liquidation, if one exists.

(b) The department shall issue the requested dissolution certification statement or a letter of denial with the reasons for the denial within 60 days of the later of receiving:

(1) The request; or

(2) All the required returns and documentation from the business organization.

N.H. Code Admin. R. Rev 309.03

#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.