N.H. Rev. Stat. § 77:18-a

Current through Chapter 381 of the 2024 Legislative Session

Section 77:18-a - [Repealed effective 1/1/2025] Fiscal Year Taxpayers' Returns

Taxpayers who file a federal income tax return on a fiscal year basis shall file the return required by RSA 77:18 on the same fiscal year, paying the tax due on the fifteenth day of the fourth month following the end of said fiscal year. Taxpayers who elect for federal tax purposes to change their tax year shall have an exemption allowed under RSA 77:5 in the same proportion as their tax year bears to the calendar year.

RSA 77:18-a

Amended by 2023, 79:88, eff. 7/1/2023.

Amended by 2023, 79:87, eff. 7/1/2023.

Repealed by 2021 , 91: 99, eff. 1/1/2025, applicable to taxable periods beginning 1/1/2025.

1977, 85:1. 1983, 469:94, eff. Dec. 31, 1983.