N.H. Admin. Code § Rev 706.01

Current through Register No. 50, December 12, 2024
Section Rev 706.01 - Electronic Filing
(a) In accordance with RSA 78-A:8, I and II, all operators may file meals and rentals tax returns electronically and remit taxes through an electronic funds transfer, as defined in Rev 2501.09.
(b) Pursuant to RSA 78-A:8, V, an operator that does not choose to file returns and remit taxes electronically shall forfeit the commission allowed under RSA 78-A:7, III, unless the operator had under $25,000 in meals and rentals taxable revenue in the prior calendar year.

N.H. Admin. Code § Rev 706.01

#2205, eff 12-12-82; ss by #2504, eff 10-12-83; rpld by #3181, eff 1-22-86; ss by #5399, eff 5-21-92; ss by #5912, eff 10-14-94; amd by #6690, eff 2-21-98; ss by #6750, eff 5-19-98; ss by #7505, eff 6-19-01; ss by #8653, eff 6-8-06

Amended byVolume XXXIV Number 46, Filed November 13, 2014, Proposed by #10714, Effective 11/7/2014.
Amended by Volume XXXIX Number 46, Filed November 14, 2019, Proposed by # 12907, Effective 10/23/2019, Expires 10/23/2029.