N.H. Code Admin. R. Rev 309.04

Current through Register No. 25, June 20, 2024

Section Rev 309.04 - Certification for Withdrawal

(a) Business organizations seeking a certification statement for withdrawal shall submit to the department:

(1) A letter signed by a corporate officer, general partner a managing member, proprietor, or their duly authorized representative; and

(2) Payment of the fee established by RSA 77-A:18, II.

(b) The business organization shall provide:

(1) An explanation for the withdrawal;

(2) A copy of federal Form 966 if a plan of liquidation has been adopted; and

(3) A final New Hampshire business profits tax return which addresses the disposition of all New Hampshire assets;

(c) The department shall issue the requested withdrawal 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 documents from the business organization.

N.H. Code Admin. R. Rev 309.04

#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.