New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 300 - BUSINESS PROFITS TAX
Part Rev 305 - COMPUTATION OF TAX, ESTIMATED TAX, PAYMENTS AND REFUNDS
Section Rev 305.01 - Payments of Liabilities
Universal Citation: NH Admin Rules Rev 305.01
Current through Register No. 13, March 27, 2025
(a) Where a business organization has a payment due with any document, such payment shall be submitted:
(1) With the document when the
business organization is not:
a.Statutorily
required to participate in the electronic funds transfer program; or
b.Voluntarily participating in the electronic
funds transfer program in accordance with Rev 2500; or
(2) Separately from the document by means of
an electronic funds transfer as provided
RSA
21-J:3, XXI and Rev 2500 in instances where
the business organization is:
a.Statutorily
required to participate in the program; or
b.Voluntarily participating in the program in
accordance with Rev 2500.
(b) A business organization with a tax liability under one dollar shall not be required to remit payment, however, the return shall be completed and filed.
#2012, eff 5-5-82; ss by #2722, eff 5-23-84; amd by 3101, eff 8-20-85; ss by #4192, eff 12-23-86; amd by #4320, eff 10-2-87; ss by #5490, eff 10-19-92; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06
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