New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 300 - BUSINESS PROFITS TAX
Part Rev 307 - RETURNS, DECLARATIONS, AND EXTENSIONS
Section Rev 307.06 - Miscellaneous Business Organizations

Universal Citation: NH Admin Rules Rev 307.06

Current through Register No. 13, March 27, 2025

(a) Any business organization conducting business activity within New Hampshire not falling within the parameters of Rev 307.01 through Rev 307.05 or Rev 307.07 shall complete and file:

(1) Form NH-1120; and

(2) A statement of income and expenses using provisions of the IRC for corporations in effect for business profits tax purposes for the taxable period.

(b) A business profits tax return required by paragraph (a), above, shall be completed and filed on or before the 15th day of the fourth month following the close of the business organization's taxable period.

(c) Declarations of estimated taxes shall follow the provisions of Rev 307.02(f).

#4192, eff 12-23-86; amd by #4438, eff 6-22-88; 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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