New Hampshire RSA — Title V (Taxation)
RSA 77-E:9
Corrections. –
Each business enterprise shall report to the commissioner of revenue administration any change in the amount of its compensation, interest or dividends as finally determined by the United States Internal Revenue Service with respect to any previous year for which the business enterprise has made a return under this chapter. Such a report shall be made not later than 6 months after the business enterprise has received notice that such change has finally been determined. Notwithstanding any other provision of law, a business enterprise reporting a correction pursuant to this section shall be given notice by the department of any adjustment to the tax due with respect to such correction within 6 months after the filing of the report.
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- 77-E:3-a · Repealed by 2007, 263:123, III, effective July 1, 2020.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. –