New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 1500 - RAILROAD AND PRIVATE RAIL CAR COMPANY TAXATION
Part Rev 1504 - APPEALS OF VALUATION
Section Rev 1504.01 - Request For Reporting Extension
Universal Citation: NH Admin Rules Rev 1504.01
Current through Register No. 12, March 21, 2024
(a) A railroad company or private rail car company may complete a Form PA-25, "Request for Extension to File Tax Information for Utility, Railroad & Private Rail Car" to request an extension of 30 days in which to file the railroad tax reporting form(s) on or before May 1.
(b) A railroad company or private rail car company may request a maximum of 2 extensions in a given tax year period.
(c) The extension shall not be valid unless 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 shall be denied for:
(1)
Untimely filing of the request;
(2)
Exceeding the maximum number of extension requests allowed per tax year
period;
(3) An incomplete form;
or
(4) Not meeting the criteria in
(d) above.
#8652, eff 6-6-06
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