Section Rev 704.06 - Extension of Time for Filing Returns(a) An operator shall submit a written request for an extension of time to file a return by providing:(1) The reason for the extension;(2) The operator's federal identification number;(3) The operator's meals and rentals tax license number;(4) An explanation, with supporting documentation, of factors beyond the control of the operator that will create the delay in filing the return, if applicable; and(5) Payment of 100% of the tax determined to be due.(b) The request shall be submitted, on or before the due date of the meals and rentals tax return, to: New Hampshire Department of Revenue Administration
Collection Division
PO Box 454
Concord , NH 03302-0454
(c) Requests for extensions shall be denied if:(1) The information required in (a) (1) through (a) (4) is not complete;(2) The tax determined to be due has not been paid in full as required in (a) (5) above;(3) The request was not timely filed as required in (b) above; or(4) The delay factor(s) in (a) (4) above does not support that filing was beyond the operator's control.(d) Upon receipt of a letter granting the shortest extension time practicable based on the operator's circumstances, the operator shall comply with the time limits specified therein.N.H. Admin. Code § Rev 704.06
#2690, eff 4-20-84; ss by #3181, eff 1-22-86; ss by #4061, eff 5-29-86; ss by #5399, eff 5-21-92; amd by #5912, eff 10-14-94; ss and moved by #6690, eff 2-21-98 (from Rev 704.05); ss and moved by #6750, eff 5-19-98 (from Rev 704.11); moved by #6870 (from Rev 704.07); ss by #8653, eff 6-8-06