Section Rev 311.02 - Form BT-EXT, "Payment Form and Application for 7-Month Extension of Time to File Business Tax Return"(a) Business organizations that have not paid 100% of their tax liability and need an extension to file their business profits tax return shall: (1) Pay the remainder of their tax liability; and(2) Complete and file Form BT-EXT, in accordance with RSA 77-A:9.(b) Business organizations that have paid 100% of their tax liability and need an extension to file their business profits tax return, shall receive an automatic 7-month extension to file their tax returns without completing Form BT-EXT.(c) A granted extension of time shall extend the due date of the return, but shall not extend the due date of any payment.N.H. Code Admin. R. Rev 311.02
#5490, eff 10-19-92; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06 (formerly Rev 311.10 )
Amended byVolume XXXV Number 06, Filed February 12, 2015 , Proposed by #10758, Effective 1/16/2015, Expires1/16/2025.