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 311.03 - Form BT-SUMMARY, "Business Tax Return Summary"
Current through Register No. 13, March 27, 2025
(a) Form BT-SUMMARY, "Business Tax Return Summary", shall be completed and filed by business organizations to report all business profits tax liabilities, interest, penalties and payments to the department.
(b) Form BT-SUMMARY shall be accompanied by the applicable business profits tax and business enterprise tax returns and copies of the federal Forms and schedules used to support the information being reported by business organizations other than proprietorships.
(c) Proprietorships shall complete and file Form BT-SUMMARY for each spouse with all applicable business tax returns that include their taxable business profits.
#5490, eff 10-19-92; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06 (formerly Rev 311.11)