New Hampshire RSA — Title V (Taxation)
RSA 77-A:7
Payments Due With Returns and With Estimates. –
I. (a) All business organizations required under RSA 77-A:6, II to make payments of estimated tax shall make such payments in installments as follows: 25 percent is due and payable on the fifteenth day of the fourth month of the subsequent taxable year; 25 percent is due and payable on the fifteenth day of the sixth month of the subsequent taxable year; 25 percent is due and payable on the fifteenth day of the ninth month of the subsequent taxable year; and 25 percent is due and payable on the fifteenth day of the twelfth month of the subsequent taxable year. Any business enterprise tax credit which may be applied under RSA 77-A:5, X may be applied to the estimated tax payments.
(b) If the return required by RSA 77-A:6, I shows an additional amount to be due, such additional amount is due and payable on the prescribed payment date. If such return shows an overpayment of the tax due, the commissioner shall refund or credit the overpayment to the taxpayer in accordance with RSA 21-J:28-a, except that:
# (1)
For taxable periods ending on or after December 31, 2022 a credit shall only be allowed in an amount up to 500 percent of the total tax liability for the taxable period and the remainder of the overpayment shall be refunded;
# (2)
For taxable periods ending on or after December 31, 2029 a credit shall only be allowed in an amount up to 250 percent of the total tax liability for the taxable period and the remainder of the overpayment shall be refunded; and
# (3)
For taxable periods ending on or after December 31, 2031 a credit shall only be allowed in an amount up to 100 percent of the total tax liability for the taxable period and the remainder of the overpayment shall be refunded.
II. [Repealed.]
Source: view the official text
In this chapter (40 sections)
- 77-A:1 · Definitions. –
- 77-A:2 · Imposition of Tax. –
- 77-A:2-a · Repealed by 1982, 42:70, eff. July 1, 1982. –
- 77-A:2-b · Conditions for Employment of Only Water's Edge Combination. –
- 77-A:2-c · Repealed by 1998, 163:8, eff. July 1, 1998. –
- 77-A:3 · Apportionment. –
- 77-A:3-a · Expense Deductions. –
- 77-A:3-b · Adjustments; Internal Revenue Code Provisions. –
- 77-A:3-c · Clarification of Tax Treatment of Paycheck Protection…
- 77-A:3-d · Treatment of Water and Sewerage Disposal Utilities. –
- 77-A:4 · Additions and Deductions. –
- 77-A:4-a · Special Rule for "Safe Harbor" and Other Similar Leases. –
- 77-A:4-b · Special Rule for Exchanges of Like-Kind Property Under…
- 77-A:4-c · Repealed by 2020, 37:4, V, eff. July 29, 2020. –
- 77-A:5 · Credits. –
- 77-A:5-a · Repealed by 2014, 28:2, eff. May 23, 2014. –
- 77-A:5-b · Election and Reporting for Qualified Investment Companies. –
- 77-A:5-c · Election and Reporting for Qualified Regenerative…
- 77-A:6 · Returns, Declarations, and Combined Reporting. –
- 77-A:7 · Payments Due With Returns and With Estimates. –
- 77-A:7-a · Repealed by 1991, 163:43, X, eff. May 27, 1991. –
- 77-A:7-b · Repealed by 2021, 91:118, effective November 1, 2021. –
- 77-A:8 · Additional Returns. –
- 77-A:9 · Extension of Time for Returns. –
- 77-A:10 · Corrections. –
- 77-A:11 · Taxpayer Records. –
- 77-A:12 · Repealed by 1991, 163:43, XI, eff. May 27, 1991. –
- 77-A:13 · Repealed by 1991, 163:43, XII, eff. May 27, 1991. –
- 77-A:14 · Repealed by 1991, 163:43, XIII, eff. May 27, 1991. –
- 77-A:15 · Administration. –
- 77-A:16 · Repealed by 1977, 203:2, eff. Aug. 13, 1977. –
- 77-A:17 · Repealed by 1991, 163:43, XV, eff. May 27, 1991. –
- 77-A:18 · Certifications for Dissolution, Withdrawal and Good Standing.…
- 77-A:19 · Repealed by 1991, 163:43, XVI, eff. May 27, 1991. –
- 77-A:20 · Repealed by 1981, 568:122, III, eff. July 1, 1984. –
- 77-A:20-a · Distribution of Funds. –
- 77-A:21 · Severability. –
- 77-A:22 · Repealed by 2016, 153:2, eff. Nov. 1, 2016. –
- 77-A:23 · Repealed by 2017, 106:2, eff. Nov. 1, 2018. –
- 77-A:23-a · Repealed by 2019, 346:433 eff. Dec. 1, 2020. –