Section Rev 706.05 - Consolidated Returns(a) Any operator who files 2 or more meals and rentals tax returns each month for a single legal entity may request, in writing, to enter into an agreement with the department to file on a consolidated basis.(b) The request shall be: (1) Accompanied by a statement signed and dated by the operator agreeing to the conditions described in (d) below; and(2) Submitted to: New Hampshire Department of Revenue Administration
Collections Division
PO Box 454
Concord, NH 03302-0454.
(c) The request shall include the following: (1) Operator's designation of one license number to be the master license number;(2) Business name and license number for each member; and(3) Address for each member.(d) An operator filing a consolidated return shall: (1) Abide by the requirements contained in Rev 706;(2) Notify the department, in writing, of any additions or deletions to the consolidated group within 10 days of any change;(3) Continue to use the designated master license number unless written approval, pursuant to (e) below, has been granted by the department to change the designation;(4) Keep records readily available that show activity by month for each individual license;(5) Permit the department to make all assessments against and collect from the master license number for any member of the consolidated group when the records required in (4), above, are not made available; and(6) Resume filing separate meals and rentals tax returns for each license number when notified in writing, by the department that the operator failed to comply with the provisions of (1) through (5) above.(e) Provided the operator meets the requirements in (b), (c), and (d), above, permission shall be granted by the department for filing on a consolidated basis.(f) Interest, penalties, or both, allowed by RSA 21-J, shall be applied if either the consolidated return or the payment is delinquent.N.H. Admin. Code § Rev 706.05
Adopted byVolume XXXIV Number 46, Filed November 13, 2014, Proposed by #10714, Effective 11/7/2014.