New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 300 - BUSINESS PROFITS TAX
Part Rev 309 - CERTIFICATIONS
Section Rev 309.03 - Certification of Dissolution
Universal Citation: NH Admin Rules Rev 309.03
Current through Register No. 13, March 27, 2025
(a) Business organizations which are dissolving and seeking a certification statement of dissolution shall submit to the department:
(1) A complete Form AU-22, signed by a
corporate officer, general partner, managing member, proprietor, or a duly
authorized representative;
(2)
Payment of the fee established by
RSA
77-A:18, I(b); and
(3) The following information:
a.A final New Hampshire business profits tax
return, including clear and legible copies of the final federal tax return
which reflects the disposition of all corporate assets;
b.A clear and legible copy of federal Form
966, "Corporate Dissolution or Liquidation";
c.Clear and legible copies of any federal
Forms 4797, 6252, and any other schedules that are required to show the
breakdown of the sale of assets;
d.A copy of the corporate minutes adopting
the liquidation, describing the disposition of the corporate assets;
and
e.A copy of the plan of
liquidation, if one exists.
(b) The department shall issue the requested dissolution certification statement or a letter of denial with the reasons for the denial within 60 days of the later of receiving:
(1) The request; or
(2) All the required returns and
documentation from the business organization.
#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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