N.H. Admin. Code § Rev 3103.09

Current through Register No. 50, December 12, 2024
Section Rev 3103.09 - Uniform Document Filing Information
(a) Returns and payment forms shall be considered timely filed when postmarked by the United States Postal Service on or before the due date, or if the due date falls on a Saturday, Sunday or legal holiday, the next business day.
(b) The date indicated on a postmark affixed by a postage meter operated by the taxpayer or someone other than the United States Postal Service shall not meet the requirements of RSA 80:55.
(c) Returns filed after the prescribed filing date shall be subject to interest and penalties.
(d) Taxpayers who fail to receive tax forms from the department shall not be relieved of their obligation to prepare and file a timely return, declaration, or extension request.
(e) Forms may be obtained by contacting the department by:
(1) Accessing the department's web site at http://www.nh.gov/revenue ;
(2) Telephoning the Forms Line at (603) 271-2192; or
(3) Writing to:

New Hampshire Department of Revenue Administration

Document Processing Division

P. O. Box 2035

Concord, NH 03302-2035.

N.H. Admin. Code § Rev 3103.09

#9689-B, eff 4-2-10