Section Rev 706.07 - Extension of Time for Filing Returns(a) An operator shall submit a written request for an extension of time to file a meals and rentals tax return by providing:(1) The operator's taxpayer identification number;(2) The operator's meals and rentals tax license number;(3) An explanation, with supporting documentation, of factors beyond the control of the operator that will create the delay in filing the meals and rentals tax return, if applicable; and(4) Payment of 100% of the meals and rentals 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
Collections Division
PO Box 454
Concord, NH 03302-0454
(c) Requests for extensions shall be denied by the department if: (1) The information required in (a) (1) through (a) (4), above 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) (3) above does not support that filing was beyond the operator's control.(d) Upon receipt of a letter from the department granting the shortest extension of time practicable based on the operator's circumstances, the operator shall comply with the time limits specified therein.N.H. Admin. Code § Rev 706.07
Adopted byVolume XXXIV Number 46, Filed November 13, 2014, Proposed by #10714, Effective 11/7/2014.