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 906.06 - Amended Tax Returns and Claims For Refund

Universal Citation: NH Admin Rules Rev 906.06

Current through Register No. 12, March 21, 2024

(a) Any individual, joint filer, partnership, limited liability company or fiduciary amending an original interest and dividends tax return or claiming a refund of taxes previously paid shall:

(1) File Form DP-10, interest and dividends tax return, for the particular tax year; and

(2) Check off the box entitled "Amended Return".

(b) Claims for a refund or amended interest and dividends tax returns, other than those filed on constitutional grounds, shall be filed:

(1) Within 3 years of the original due date of the tax; or

(2) Within 2 years from the date the tax was paid, whichever is later.

(c) The 2-year provision in (b)(2), above, shall not apply if the payment was the result of an assessment or demand for payment initiated by the department.

(d) Claims for a refund or amended returns that are filed based on a claim that the statute is unconstitutional shall be filed, pursuant to RSA 21-J:29, within 120 days of the due date of the tax and not the due date of the return.

#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 906.09 ); ss by #10211, eff 10-24-12

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