New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 900 - INTEREST AND DIVIDENDS TAX
Part Rev 906 - RETURNS, DECLARATIONS, AND EXTENSIONS
Section Rev 906.04 - Form DP-59-A, Payment Form and Application for 7 Month Extension of Time to File Interest and Dividends Tax Return
Current through Register No. 12, March 21, 2024
(a) Form DP-59-A shall be filed by any individual or joint filer, partnership, fiduciary or limited liability company, to make payment and apply for an extension of time for filing an interest and dividends tax return when 100% of the tax liability has not been paid by the due date through estimated payments or a credit from a previous year.
(b) Taxpayers shall file form DP-59-A with the department on or before the due date of the return when:
(c) An extension shall be rejected if:
(d) The commissioner or authorized representative shall terminate an extension if the payment received with the extension was returned by the financial institution.
#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 (from Rev 906.06 ); ss by #10211, eff 10-24-12
