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RSA 21-J:46 · Extension of Tax Filing Deadlines for Members of the Armed Forces and National Guard

Title
I: THE STATE AND ITS GOVERNMENT
Chapter
21-J · DEPARTMENT OF REVENUE ADMINISTRATION
Status
current
Official source linked
Yes
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21-J:46 Extension of Tax Filing Deadlines for Members of the Armed Forces and National Guard. –

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I.

The commissioner of revenue administration may extend the deadline for a member of the armed forces or national guard to file tax returns and make associated tax payments up to 180 days after return from service in a qualifying duty location, provided such person is filing as an individual, a sole proprietor, or as the member on behalf of a single member limited liability corporation.

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II.

For the purpose of this section, a "qualifying duty location" means:

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(a)

A hazardous duty area, as recognized by the Internal Revenue Service; or

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(b)

A combat zone, as designated by Presidential Executive Order.

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III.

This section shall apply only to tax returns and associated payments under RSA 77-A and RSA 77-E. Source. 2008, 306:1, eff. July 2, 2008. 2021, 91:94, eff. Jan. 1, 2025. Part Commission on the Taxation of Alternative Fuel and Electric-Powered Motor Vehicles Commission on the Taxation of Alternative Fuel and Electric-Powered Motor Vehicles

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Source note

Source. 2008, 306:1, eff. July 2, 2008. 2021, 91:94, eff. Jan. 1, 2025. Part Commission on the Taxation of Alternative Fuel and Electric-Powered Motor Vehicles Commission on the Taxation of Alternative Fuel and Electric-Powered Motor Vehicles

Source history

  • 2008, 306:1, eff. July 2, 2008
  • 2021, 91:94, eff. Jan. 1, 2025. Part Commission on the Taxation of Alternative Fuel and Electric-Powered Motor Vehicles Commission on the Taxation of Alternative Fuel and Electric-Powered Motor Vehicles

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