N.H. Admin. Code § Rev 2411.02 - Form BT-EXT, Payment Form and Application for 7-Month Extension of Time to File Business Tax Return

(a) Business enterprises that have not paid 100% of their tax liability and need an extension of time to file their business enterprise tax return shall:
(1) Remit payment of any additional tax liability; and
(2) Complete and file Form BT-EXT, "Payment Form and Application for 7 Month Extension of Time to File Business Tax Return," in accordance with RSA 77-E:8 on or before the original due date of the applicable tax return or returns.
(b) Business enterprises that have paid 100% of their tax liability and need an extension of time to file their business enterprise tax return, shall be granted a 7-month extension of time to file the tax return without filing Form BT-EXT.
(c) A granted extension of time to file its business tax return shall extend the due date of the tax return, not the due date of any payment.

Notes

N.H. Admin. Code § Rev 2411.02

INTERIM #5708, eff 9-23-93, EXPIRED: 1-21-94; ss by #5774, eff 1-21-94; ss by #7178, eff 12-23-99, EXPIRED: 12-23-07

New. #9065, eff 1-10-08 (from Rev 2411.05)

Amended by Volume XXXVI Number 06, Filed February 11, 2016, Proposed by #11032, Effective 1/29/2016, Expires 1/29/2026.

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