Section Rev 906.06 - Amended Tax Returns and Claims For Refund(a) Any individual, joint filer, partnership, limited liability company or fiduciary amending an original interest and dividends tax return or claiming a refund of taxes previously paid shall:(1) File Form DP-10, interest and dividends tax return, for the particular tax year; and(2) Check off the box entitled "Amended Return".(b) Claims for a refund or amended interest and dividends tax returns, other than those filed on constitutional grounds, shall be filed: (1) Within 3 years of the original due date of the tax; or(2) Within 2 years from the date the tax was paid, whichever is later.(c) The 2-year provision in (b)(2), above, shall not apply if the payment was the result of an assessment or demand for payment initiated by the department.(d) Claims for a refund or amended returns that are filed based on a claim that the statute is unconstitutional shall be filed, pursuant to RSA 21-J:29, within 120 days of the due date of the tax and not the due date of the return.N.H. Admin. Code § Rev 906.06
#4557, eff 12-28-88; ss by #5071, eff 2-21-91; ss by #5947, eff 12-29-94; ss by #6321, eff 8-22-96; ss by #8137, eff 8-10-04 (from Rev 906.09); ss by #10211, eff 10-24-12