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New Hampshire RSA — Title V (Taxation)

RSA 77-A:18

Certifications for Dissolution, Withdrawal and Good Standing. –

Official textgencourt.state.nh.us

I.

# (a)

No corporation and no limited liability company organized under any law of this state may transfer property to its shareholders pursuant to RSA 293-A:14.05(a) or to its members and managers pursuant to RSA 304-C:141 until all taxes, interest, and penalties imposed upon the corporation or limited liability company under this chapter have been fully paid and a certificate of dissolution shall have been obtained from the commissioner of revenue administration that no returns, tax, interest, or penalties for taxes administered by the department are due and unpaid.

# (b)

A corporation or limited liability company wishing to transfer property to its shareholders pursuant to RSA 293-A:14.05(a) or to its members or managers pursuant to RSA 304-C:141 shall submit a written request containing the complete corporate or limited liability company name and identification number and accompanied by a nonrefundable fee of $30 to the commissioner of revenue administration. This fee shall be deposited into the general fund. If, after reviewing the corporation's or limited liability company's records, the commissioner determines that no returns, tax, interest, or penalties for taxes administered by the department are due and unpaid, the commissioner shall prepare a certificate in accordance with subparagraph (a).
II. A business organization wishing to obtain a statement for withdrawal, in accordance with RSA 293-A:15.20(b)(6) or RSA 304-C:179, shall submit a written request containing the complete corporate or limited liability company name and identification number and accompanied by a nonrefundable fee of $30 to the commissioner of revenue administration. This fee shall be deposited into the general fund. If, after reviewing the business organization's records, the commissioner determines that no returns, tax, interest, or penalties for taxes administered by the department are due and unpaid, the commissioner shall prepare a statement for withdrawal for the purposes required under RSA 293-A:15.20(b)(6) or RSA 304-C:179.
III. A business organization wishing to obtain a statement that it is in good standing with the department of revenue administration shall submit a written request containing the complete corporate or limited liability company name and identification number and accompanied by a non-refundable fee of $30 to the commissioner of revenue administration. This fee shall be deposited into the general fund. If, after reviewing the business organization's records, the commissioner determines that no returns, tax, interest or penalties for taxes administered by the department are due and unpaid, the commissioner shall prepare a statement of good standing.

Last amended: Source. 1970, 5:1. 1973, 544:9. 1989, 408:10. 1992, 255:2. 1993, 313:11, eff. July 1, 1993. 2012, 232:5, eff. Jan. 1, 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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