New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 900 - INTEREST AND DIVIDENDS TAX
Part Rev 905 - ESTIMATED TAX, PAYMENTS AND OVERPAYMENTS
Section Rev 905.02 - Estimated Taxes
Current through Register No. 12, March 21, 2024
(a) In accordance with RSA 77:18 II and III(a), every taxpayer having an annual projected tax liability in excess of $500 shall make 4 payments of, estimated interest and dividends tax.
(b) The filing dates shall be:
(c) When an annually projected tax liability in excess of $500 is determined in a quarter subsequent to the first quarter, the initial estimated tax payment shall equal the cumulative amount payable as of that quarter as if the liability had been determined in the first quarter.
#1726, eff 3-4-81; amd by #1793, eff 8-16-81; amd by #1938, eff 1-31-82; ss by #2228, eff 12-28-82; amd by #2589, eff 1-20-84; ss by #2881, eff 10-19-84; ss by #4557, eff 12-28-88; ss by #5071, eff 2-21-91; ss by #5947,eff 12-29-94; ss by #6321, eff 8-22-96; ss by #8137, eff 8-10-04; ss by #10211, eff 10-24-12