New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 1400 - UTILITY PROPERTY TAX (UPT)
Part Rev 1404 - FILING PAYMENT FORMS, ESTIMATES AND EXTENSIONS
Section Rev 1404.04 - Request for an Extension of Time to File Form PA-20
Universal Citation: NH Admin Rules Rev 1404.04
Current through Register No. 12, March 21, 2024
(a) A taxpayer may request an extension of 30 days to file Form PA-20, "Utility Property Tax Information Update," by completing and filing Form PA-20-EXT, "Request for Extension to File Utility Property Tax Information Update," on or before May 1.
(b) A taxpayer may request a maximum of 2 extensions in a given taxable period.
(c) The extension shall be confirmed in writing by the department.
(d) An extension shall be granted if:
(1) The
taxpayer was prevented by accident, mistake, or misfortune from
filing;
(2) Accounting records are
incomplete; or
(3) There was a
transfer of ownership.
(e) An extension request may be denied for:
(1) Untimely filing of the request;
(2) Exceeds the maximum number of extension
requests allowed per taxable period;
(3) Incomplete form; or
(4) Does not meet the criteria in (d)
above.
(See Revision Note at chapter heading for Rev1400) #9841, eff 12-23-10
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