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New Hampshire RSA — Title V (Taxation)

RSA 77-A:10

Corrections. –

Official textgencourt.state.nh.us

Each taxpayer shall report to the commissioner of revenue administration any change in the amount of its gross business profits as finally determined by the United States Internal Revenue Service with respect to any previous year for which the taxpayer has made a return under this chapter. Such a report shall be made not later than 6 months after the taxpayer has received notice from the United States Internal Revenue Service that such change has finally been determined. Notwithstanding any other provision of law, a taxpayer reporting a correction pursuant to this section shall be given notice by the department within 6 months of the filing of the report that the return is being reviewed.

Last amended: Source. 1970, 5:1. 1973, 544:9. 1991, 163:20, eff. May 27, 1991. 2013, 90:3, eff. Aug. 19, 2013.

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In this chapter (40 sections)
  1. 77-A:2 · Imposition of Tax. –
  2. 77-A:2-a · Repealed by 1982, 42:70, eff. July 1, 1982. –
  3. 77-A:2-b · Conditions for Employment of Only Water's Edge Combination. –
  4. 77-A:2-c · Repealed by 1998, 163:8, eff. July 1, 1998. –
  5. 77-A:3 · Apportionment. –
  6. 77-A:3-a · Expense Deductions. –
  7. 77-A:3-b · Adjustments; Internal Revenue Code Provisions. –
  8. 77-A:3-c · Clarification of Tax Treatment of Paycheck Protection…
  9. 77-A:3-d · Treatment of Water and Sewerage Disposal Utilities. –
  10. 77-A:4 · Additions and Deductions. –
  11. 77-A:4-a · Special Rule for "Safe Harbor" and Other Similar Leases. –
  12. 77-A:4-b · Special Rule for Exchanges of Like-Kind Property Under…
  13. 77-A:4-c · Repealed by 2020, 37:4, V, eff. July 29, 2020. –
  14. 77-A:5 · Credits. –
  15. 77-A:5-a · Repealed by 2014, 28:2, eff. May 23, 2014. –
  16. 77-A:5-b · Election and Reporting for Qualified Investment Companies. –
  17. 77-A:5-c · Election and Reporting for Qualified Regenerative…
  18. 77-A:6 · Returns, Declarations, and Combined Reporting. –
  19. 77-A:7 · Payments Due With Returns and With Estimates. –
  20. 77-A:7-a · Repealed by 1991, 163:43, X, eff. May 27, 1991. –
  21. 77-A:7-b · Repealed by 2021, 91:118, effective November 1, 2021. –
  22. 77-A:8 · Additional Returns. –
  23. 77-A:9 · Extension of Time for Returns. –
  24. 77-A:10 · Corrections. –
  25. 77-A:11 · Taxpayer Records. –
  26. 77-A:12 · Repealed by 1991, 163:43, XI, eff. May 27, 1991. –
  27. 77-A:13 · Repealed by 1991, 163:43, XII, eff. May 27, 1991. –
  28. 77-A:14 · Repealed by 1991, 163:43, XIII, eff. May 27, 1991. –
  29. 77-A:15 · Administration. –
  30. 77-A:16 · Repealed by 1977, 203:2, eff. Aug. 13, 1977. –
  31. 77-A:17 · Repealed by 1991, 163:43, XV, eff. May 27, 1991. –
  32. 77-A:18 · Certifications for Dissolution, Withdrawal and Good Standing.…
  33. 77-A:19 · Repealed by 1991, 163:43, XVI, eff. May 27, 1991. –
  34. 77-A:20 · Repealed by 1981, 568:122, III, eff. July 1, 1984. –
  35. 77-A:20-a · Distribution of Funds. –
  36. 77-A:21 · Severability. –
  37. 77-A:22 · Repealed by 2016, 153:2, eff. Nov. 1, 2016. –
  38. 77-A:23 · Repealed by 2017, 106:2, eff. Nov. 1, 2018. –
  39. 77-A:23-a · Repealed by 2019, 346:433 eff. Dec. 1, 2020. –
  40. 77-A:23-b · Repealed by 2022, 12:3, eff. Nov. 1, 2023. –
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