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

Universal Citation: NH Admin Rules Rev 305.02

Current through Register No. 13, March 27, 2025

(a) Every business organization having an annual projected tax liability in excess of $200 shall:

(1) Complete and file the appropriate estimated quarterly tax payment form for the appropriate type of entity; and

(2) Make 4 payments of 25% on or before the fifteenth day of the tax year's:
a.Fourth month;

b.Sixth month;

c.Ninth month; and

d.Twelfth month.

(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:

(1) Determined for the combined group as a whole; and

(2) Paid by the principal New Hampshire business organization in accordance with the provisions of (a) and (b) above.

#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

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