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 305.02 - Estimated Taxes
Current through Register No. 13, March 27, 2025
(a) Every business organization having an annual projected tax liability in excess of $200 shall:
(b) When an annual projected tax liability in excess of $200 is determined in a quarter subsequent to the first quarter, the estimated tax payment shall equal the cumulative amount payable as of that quarter as if the liability had been determined in the first quarter.
(c) Estimated tax liabilities of a combined group shall be:
#2012, eff 5-5-82; rpld by #2722, eff 5-23-84; ss by #4192, eff 12-23-86; ss by #4785, eff 3-21-90; ss by #4890, eff 7-31-90; ss by #5490, eff 10-19-92; amd by #5910, eff 10-14-94; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06