State Codes and Statutes
Statutes > New-hampshire > TITLEV > CHAPTER77-E > 77-E-5
I. Every business enterprise having gross business receipts in excess of $150,000 as defined by RSA 77-E:1, X, during the taxable period or the enterprise value tax base of which is greater than $75,000, shall, on or before the fifteenth day of the third month in the case of enterprises required to file a United States corporation tax return, and the fifteenth day of the fourth month in the case of all other business enterprises, following expiration of its taxable period, make a return to the commissioner. All returns shall be signed by the business enterprise or by its authorized representative, subject to the pains and penalties of perjury and the penalties provided in RSA 21-J:39.
II. Every business enterprise shall in addition file a declaration of its estimated business enterprise tax for its subsequent taxable period; provided, however, if the estimated tax is less than $200, a declaration need not be filed; and provided further that a declaration shall be filed at the end of any quarter thereafter in which estimated tax exceeds $200. The declaration shall be filed when payments are due under RSA 77-E:6.
Source. 1993, 350:19. 1996, 235:2. 2001, 158:22, eff. July 1, 2001.
