New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 300 - BUSINESS PROFITS TAX
Part Rev 309 - CERTIFICATIONS
Section Rev 309.04 - Certification for Withdrawal

Universal Citation: NH Admin Rules Rev 309.04

Current through Register No. 13, March 27, 2025

(a) Business organizations seeking a certification statement for withdrawal shall submit to the department:

(1) A letter signed by a corporate officer, general partner a managing member, proprietor, or their duly authorized representative; and

(2) Payment of the fee established by RSA 77-A:18, II.

(b) The business organization shall provide:

(1) An explanation for the withdrawal;

(2) A copy of federal Form 966 if a plan of liquidation has been adopted; and

(3) A final New Hampshire business profits tax return which addresses the disposition of all New Hampshire assets;

(c) The department shall issue the requested withdrawal 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 documents 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

Disclaimer: These regulations may not be the most recent version. New Hampshire may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.