Section Rev 1504.01 - Request For Reporting Extension(a) A railroad company or private rail car company may complete a Form PA-25, "Request for Extension to File Tax Information for Utility, Railroad & Private Rail Car" to request an extension of 30 days in which to file the railroad tax reporting form(s) on or before May 1.(b) A railroad company or private rail car company may request a maximum of 2 extensions in a given tax year period.(c) The extension shall not be valid unless confirmed in writing by the department.(d) An extension shall be granted if: (1) The taxpayer was prevented by accident, mistake, or misfortune from filing;(2) Accounting records are incomplete; or(3) There was a transfer of ownership.(e) An extension request shall be denied for: (1) Untimely filing of the request;(2) Exceeding the maximum number of extension requests allowed per tax year period;(3) An incomplete form; or(4) Not meeting the criteria in (d) above.N.H. Admin. Code § Rev 1504.01
Amended byVolume XXXIV Number 37, Filed September 11, 2014, Proposed by #10662, Effective 8/27/2014, Expires8/27/2024 .