New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 700 - MEALS AND RENTALS TAX
Part Rev 706 - RETURNS AND ELECTRONIC FILING REQUIREMENTS
Section Rev 706.05 - Consolidated Returns
Current through Register No. 12, March 21, 2024
(a) Any operator who files 2 or more meals and rentals tax returns each month for a single legal entity may request, in writing, to enter into an agreement with the department to file on a consolidated basis.
(b) The request shall be:
New Hampshire Department of Revenue Administration
Collections Division
PO Box 454
Concord, NH 03302-0454.
(c) The request shall include the following:
(d) An operator filing a consolidated return shall:
(e) Provided the operator meets the requirements in (b), (c), and (d), above, permission shall be granted by the department for filing on a consolidated basis.
(f) Interest, penalties, or both, allowed by RSA 21-J, shall be applied if either the consolidated return or the payment is delinquent.