New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 300 - BUSINESS PROFITS TAX
Part Rev 311 - BUSINESS PROFITS TAX FORMS
Section Rev 311.02 - Form BT-EXT, "Payment Form and Application for 7-Month Extension of Time to File Business Tax Return"

Universal Citation: NH Admin Rules Rev 311.02

Current through Register No. 13, March 27, 2025

(a) Business organizations that have not paid 100% of their tax liability and need an extension to file their business profits tax return shall:

(1) Pay the remainder of their tax liability; and

(2) Complete and file Form BT-EXT, in accordance with RSA 77-A:9.

(b) Business organizations that have paid 100% of their tax liability and need an extension to file their business profits tax return, shall receive an automatic 7-month extension to file their tax returns without completing Form BT-EXT.

(c) A granted extension of time shall extend the due date of the return, but shall not extend the due date of any payment.

#5490, eff 10-19-92; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06 (formerly Rev 311.10)

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