Section Rev 311.03 - Form BT-SUMMARY, "Business Tax Return Summary"(a) Form BT-SUMMARY, "Business Tax Return Summary", shall be completed and filed by business organizations to report all business profits tax liabilities, interest, penalties and payments to the department.(b) Form BT-SUMMARY shall be accompanied by the applicable business profits tax and business enterprise tax returns and copies of the federal Forms and schedules used to support the information being reported by business organizations other than proprietorships.(c) Proprietorships shall complete and file Form BT-SUMMARY for each spouse with all applicable business tax returns that include their taxable business profits.N.H. Admin. Code § Rev 311.03
#5490, eff 10-19-92; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06 (formerly Rev 311.11)
Amended byVolume XXXV Number 06, Filed February 12, 2015 , Proposed by #10758, Effective 1/16/2015, Expires1/16/2025.