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

Title: V: TAXATION
Chapter: 84-C · NURSING FACILITY QUALITY ASSESSMENT
Status: current
Official source linked: Yes

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84-C:7 Extension of Time for Returns. – For good cause, the commissioner may extend the time within which a nursing facility 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 nursing facility shall be liable for interest and late payment charges as prescribed in RSA 21-J:28 or RSA 21-J:33. Failure to file the return during the period of the extension shall void the extension. Source. 2003, 223:9, eff. July 1, 2003.

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Source note

Source. 2003, 223:9, eff. July 1, 2003.

Source history

2003, 223:9, eff. July 1, 2003

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Bill relationships

2026 HB1546 reference · effective 2027-01-01
of the past fiscal year's tax expenditures as identified in RSA 71-C:2, and other credits allowed under [RSA 77-A,] RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, 78-B, RSA 82-A, RSA 84-A, RSA 84-C, and RSA 400-A. II. The report shall be divided into the following parts: (a) Tax expenditures as determined by the joint committee on tax expenditure review under RSA 71-C:3; (b) Potential liabilities against the
2026 HB1546 reference · effective 2027-01-01
ter. 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 after crediting
2026 HB1546-FN reference · effective 2027-01-01
ter. 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 after crediting
2026 HB1546-FN reference · effective 2027-01-01
of the past fiscal year's tax expenditures as identified in RSA 71-C:2, and other credits allowed under [RSA 77-A,] RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, 78-B, RSA 82-A, RSA 84-A, RSA 84-C, and RSA 400-A. II. The report shall be divided into the following parts: (a) Tax expenditures as determined by the joint committee on tax expenditure review under RSA 71-C:3; (b) Potential liabilities against the
2026 HB1629 amend · effective 2027-07-01
of the past fiscal year's tax expenditures as identified in RSA 71-C:2, and other credits allowed under RSA 77-A, [RSA 77-E,] RSA 77-G, RSA 78, RSA 78-A, 78-B, RSA 82-A, RSA 84-A, RSA 84-C, and RSA 400-A. 9 Taxation; Tax Expenditure and Potential Liability Reports; Tax Expenditure and Potential Liability Report. Amend RSA 71-C:4, II(b)(1) to read as follows: (1) Other credits allowed under RSA 77-A,
2026 HB1629 reference · effective 2027-07-01
ter. 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 after crediting
2026 HB1629-FN reference · effective 2027-07-01
ter. 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 after crediting
2026 HB1629-FN amend · effective 2027-07-01
of the past fiscal year's tax expenditures as identified in RSA 71-C:2, and other credits allowed under RSA 77-A, [RSA 77-E,] RSA 77-G, RSA 78, RSA 78-A, 78-B, RSA 82-A, RSA 84-A, RSA 84-C, and RSA 400-A. 9 Taxation; Tax Expenditure and Potential Liability Reports; Tax Expenditure and Potential Liability Report. Amend RSA 71-C:4, II(b)(1) to read as follows: (1) Other credits allowed under RSA 77-A,
2026 HB417 amend · effective 2025-07-01
lity 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 follows: 72:1
2026 HB417-FN amend
of the past fiscal year's tax expenditures as identified in RSA 71-C:2, and other credits allowed under RSA 77-A, RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, 78-B, [RSA 82-A,] RSA 84-A, RSA 84-C, and RSA 400-A. 6 Tax Expenditure and Potential 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, R