Section Rev 3103.06 - Filing of DP-300-Ext and Grant or Denial of Extension of Time to File Gambling Winnings Tax Return(a) Form DP-300-Ext shall be signed in accordance with Rev 2904.07 and submitted to the department accompanied by a payment of 100% of the balance of tax due on or before the due date of the return to: New Hampshire Department of Revenue Administration
Document Processing Division
P. O. Box 2035
Concord, NH 03302-2035.
(b) Requests for extensions shall be denied by the commissioner or authorized representative if: (1) The information required in Rev 3103.05 is not complete;(2) The tax determined to be due has not been paid in full as required in (a) above;(3) The request was not timely filed as required in (a) above; or(4) The factor(s) in Rev 3103.05(a) above does not support that the delay in filing was beyond the taxpayer's control.(c) Upon receipt of a letter granting the extension, the taxpayer shall comply with the time limits specified therein.(d) The commissioner or authorized representative shall terminate an extension if the payment received with the extension was returned by the financial institution.N.H. Admin. Code § Rev 3103.06