Partnertax.ai
Start free trial →

New Hampshire RSA — Title V (Taxation)

RSA 77-A:9

Extension of Time for Returns. –

Official textgencourt.state.nh.us

For good cause, the commissioner may extend the time within which a taxpayer is required to file a return, and if such return is filed during the period of extension no penalty may be imposed for failure to file the return at the time required by this chapter, but the taxpayer shall be liable for interest and late payment charges as prescribed in RSA 21-J:28, 32, or 33. Failure to file the return during the period of the extension shall void the extension.

Last amended: Source. 1970, 5:1. 1971, 515:10. 1973, 544:9. 1981, 445:10; 465:4. 1982, 42:98. 1983, 441:4. 1985, 204:11. 1991, 163:19, eff. May 27, 1991.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
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  2. 77-A:2-a · Repealed by 1982, 42:70, eff.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  4. 77-A:2-c · Repealed by 1998, 163:8, eff.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  13. 77-A:4-c · Repealed by 2020, 37:4, V, eff.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  15. 77-A:5-a · Repealed by 2014, 28:2, eff.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  20. 77-A:7-a · Repealed by 1991, 163:43, X, eff.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  21. 77-A:7-b · Repealed by 2021, 91:118, effective November 1, 2021.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  26. 77-A:12 · Repealed by 1991, 163:43, XI, eff.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  27. 77-A:13 · Repealed by 1991, 163:43, XII, eff.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. –
Full table of contents →