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RSA 84-A:7 · Extension of Time for Returns

Title: V: TAXATION
Chapter: 84-A · MEDICAID ENHANCEMENT TAX
Status: current
Official source linked: Yes

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84-A:7 Extension of Time for Returns. – For good cause, the commissioner may extend the time within which a hospital is required to file a return, and if such return is filed during the period of extension no penalty or late filing charge may be imposed for failure to file the return at the time required by this chapter, but the hospital shall be liable for interest and late payment charges as prescribed in RSA 21-J:28 or 33. Failure to file the return during the period of the extension shall void the extension. Source. 1991, 299:2, eff. June 20, 1991.

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Source note

Source. 1991, 299:2, eff. June 20, 1991.

Source history

1991, 299:2, eff. June 20, 1991

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Bill relationships

2026 HB1546 amend · effective 2027-01-01
n. Amend RSA 21-J:33-a, I to read as follows: I. If there is a substantial understatement of tax imposed under [RSA 77-A,] RSA 77-E, RSA 78-A, RSA 78-C, RSA 82-A, RSA 83-C, or RSA 84-A for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement. 9 The State and Its Government; Department of Revenue Admini
2026 HB1546 reference · effective 2027-01-01
ichever is greater. This penalty shall not be applied in any case in which a return is filed within the extended filing period as provided in [RSA 77-A:9,] RSA 77-E:8, RSA 83-C:6, RSA 84-A:7, or RSA 84-C:7, or the failure to file was due to reasonable cause and not willful neglect of the taxpayer. The amount of the penalty is determined by applying the percentages specified to the net amount of any tax due
2026 HB1546-FN reference · effective 2027-01-01
ichever is greater. This penalty shall not be applied in any case in which a return is filed within the extended filing period as provided in [RSA 77-A:9,] RSA 77-E:8, RSA 83-C:6, RSA 84-A:7, or RSA 84-C:7, or the failure to file was due to reasonable cause and not willful neglect of the taxpayer. The amount of the penalty is determined by applying the percentages specified to the net amount of any tax due
2026 HB1546-FN amend · effective 2027-01-01
n. Amend RSA 21-J:33-a, I to read as follows: I. If there is a substantial understatement of tax imposed under [RSA 77-A,] RSA 77-E, RSA 78-A, RSA 78-C, RSA 82-A, RSA 83-C, or RSA 84-A for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement. 9 The State and Its Government; Department of Revenue Admini
2026 HB1629 amend · effective 2027-07-01
y. Amend RSA 21-J:33-a, I to read as follows: I. If there is a substantial understatement of tax imposed under RSA 77-A, [RSA 77-E,] RSA 78-A, RSA 78-C, RSA 82-A, RSA 83-C, or RSA 84-A for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement. 6 The State and Its Government; Department of Revenue Admini
2026 HB1629 reference · effective 2027-07-01
ichever is greater. This penalty shall not be applied in any case in which a return is filed within the extended filing period as provided in RSA 77-A:9, [RSA 77-E:8,] RSA 83-C:6, RSA 84-A:7, or RSA 84-C:7, or the failure to file was due to reasonable cause and not willful neglect of the taxpayer. The amount of the penalty is determined by applying the percentages specified to the net amount of any tax due
2026 HB1629-FN reference · effective 2027-07-01
ichever is greater. This penalty shall not be applied in any case in which a return is filed within the extended filing period as provided in RSA 77-A:9, [RSA 77-E:8,] RSA 83-C:6, RSA 84-A:7, or RSA 84-C:7, or the failure to file was due to reasonable cause and not willful neglect of the taxpayer. The amount of the penalty is determined by applying the percentages specified to the net amount of any tax due
2026 HB1629-FN amend · effective 2027-07-01
y. Amend RSA 21-J:33-a, I to read as follows: I. If there is a substantial understatement of tax imposed under RSA 77-A, [RSA 77-E,] RSA 78-A, RSA 78-C, RSA 82-A, RSA 83-C, or RSA 84-A for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement. 6 The State and Its Government; Department of Revenue Admini
2026 HB417 amend · effective 2025-07-01
tial Liability Reports; Reference Removed. Amend RSA 71-C:4, II(b)(1) to read as follows: (1) Other credits allowed under RSA 77-A, RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, RSA 78-B, RSA 82, [RSA 82-A,] RSA 83-E, RSA 84-A, RSA 84-C, and RSA 400-A against the business profits tax imposed by RSA 77-A; and 7 Persons and Property Liable to Taxation; Property Taxes; Public Utilities; Reference Removed. Amend RSA 72:12 to read as fol
2026 HB417-FN amend
ed. Amend RSA 21-J:33-a, I to read as follows: I. If there is a substantial understatement of tax imposed under RSA 77-A, RSA 77-E, RSA 78-A, RSA 78-C, [RSA 82-A,] RSA 83-C, or RSA 84-A for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement. 5 Tax Expenditure and Potential Liability Reports; Reference