New Hampshire RSA — Title V (Taxation)
RSA 77-E:8
Extension of Time for Returns. –
Official textgencourt.state.nh.us
For good cause, the commissioner may extend the time within which a business enterprise 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 enterprise shall be liable for interest and late payment charges as prescribed in RSA 21-J:28 and RSA 21-J:33. Failure to file the return during the period of the extension shall void the extension.
Source: view the official text
In this chapter (22 sections)
- 77-E:1 · Definitions. –
- 77-E:2 · Imposition of Tax. –
- 77-E:3 · Special Adjustments. –
- 77-E:3-a · Repealed by 2007, 263:123, III, effective July 1, 2020. –
- 77-E:3-b · Credit for Research and Development. –
- 77-E:3-c · Coos County Job Creation Tax Credit. –
- 77-E:3-d · Education Tax Credit. –
- 77-E:3-e · Granite State Paid Family Leave Plan Tax Credit. –
- 77-E:3-f · Granite Patron of the Arts Credit. –
- 77-E:4 · Apportionment. –
- 77-E:5 · Returns. –
- 77-E:5-a · Election of Qualified Investment Company Status. –
- 77-E:6 · Payments Due With Returns. –
- 77-E:7 · Additional Returns. –
- 77-E:8 · Extension of Time for Returns. –
- 77-E:9 · Corrections. –
- 77-E:10 · Taxpayer Records. –
- 77-E:11 · Administration. –
- 77-E:12 · Certifications for Dissolution, Withdrawal, and Good…
- 77-E:13 · Application of Credit for Business Enterprise Tax Against…
- 77-E:13-a · Employee Leasing Companies. –
- 77-E:14 · Distribution of Funds. –