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RSA 77-E:8 · Extension of Time for Returns

Title
TAXATION
Chapter
77-E · BUSINESS ENTERPRISE TAX
Status
current
Official source linked
Yes

Official source

77-E:8 Extension of Time for Returns. –
For good cause, the commissioner may extend the time within which a business enterprise is required to file a return, and if such return is filed during the period of extension no penalty may be imposed for failure to file the return at the time required by this chapter, but the enterprise shall be liable for interest and late payment charges as prescribed in RSA 21-J:28 and RSA 21-J:33. Failure to file the return during the period of the extension shall void the extension.
Source. 1993, 350:19, eff. July 1, 1993. 2016, 66:3, eff. July 4, 2016.

Source note

Source. 1993, 350:19, eff. July 1, 1993. 2016, 66:3, eff. July 4, 2016.

Source history

  • 1993, 350:19, eff. July 1, 1993
  • 2016, 66:3, eff. July 4, 2016

Related materials

Bills affecting or mentioning this RSA