RSA 78-A:9 — Returns; Special, Optional, and Extensions. –

I. If the department believes special action is necessary when the collection of the tax may be in jeopardy, it may require an operator to file returns and pay taxes under this chapter at any time and from time to time.
II. Upon written request and for good cause shown:
(a) The department may authorize an operator whose books and records are not kept on a calendar month basis to file returns at times other than those specified in RSA 78-A:8.
(b) The department may authorize seasonal businesses to file fewer than 12 monthly returns.
(c) The department may extend the time for filing any return required by the chapter.