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New Hampshire RSA — Title V (Taxation)

RSA 78-A:9

Returns; Special, Optional, and Extensions. –

Official textgencourt.state.nh.us

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.

Last amended: Source. 1967, 213:1. 1969, 287:17. 1975, 439:25. 1983, 469:66, eff. Sept. 30, 1983.

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In this chapter (34 sections)
  1. 78-A:1 · Title. –
  2. 78-A:2 · Administration; Rules; Questions of Law. –
  3. 78-A:3 · Definitions. –
  4. 78-A:4 · Meals and Rentals Licenses Required; Penalty. –
  5. 78-A:4-a · Advertisements of Short-Term Rentals. –
  6. 78-A:5 · Suspension and Revocation of Licenses; Appeal. –
  7. 78-A:6 · Imposition of Tax. –
  8. 78-A:6-a · Exception to Tax; Gratuity Charges. –
  9. 78-A:6-b · Exception to Tax; Auxiliary Charges. –
  10. 78-A:6-c · Exception to Tax; Meals. –
  11. 78-A:6-d · Exception to Tax; Occupancy. –
  12. 78-A:7 · Collection of Tax. –
  13. 78-A:8 · Returns and Payment. –
  14. 78-A:8-a · Repealed by 2019, 304:11, II, effective Jan. 1, 2020. –
  15. 78-A:8-b · Surety Bonds. –
  16. 78-A:9 · Returns; Special, Optional, and Extensions. –
  17. 78-A:10 · Repealed by 1991, 163:43, XIX, eff. May 27, 1991. –
  18. 78-A:10-a · Repealed by 1991, 163:43, XX, eff. May 27, 1991. –
  19. 78-A:11 · Assessment of Additional Tax. –
  20. 78-A:12 · Repealed by 1991, 163:43, XXI, eff. May 27, 1991. –
  21. 78-A:13 · Appeals. –
  22. 78-A:14 · Repealed by 1991, 163:43, XXIII, eff. May 27, 1991. –
  23. 78-A:15 · Notices. –
  24. 78-A:16 · Repealed by 1991, 163:43, XXIV, eff. May 27, 1991. –
  25. 78-A:17 · Repealed by 1975, 439:34, XV, eff. July 1, 1975. –
  26. 78-A:18 · Violations. –
  27. 78-A:19 · Records; Inspection. –
  28. 78-A:20 · Taxes as Personal Debt to State. –
  29. 78-A:21 · Taxes as Property Lien. –
  30. 78-A:22 · Repealed by 1991, 163:43, XXV, eff. May 27, 1991. –
  31. 78-A:23 · Repealed by 1983, 469:52, II, eff. July 1, 1983. –
  32. 78-A:24 · Expenses. –
  33. 78-A:25 · Population Figures. –
  34. 78-A:26 · Disposition of Revenue. –
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