Section 77:24-b Corrections. - New-hampshire Statutes

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Statutes > New-hampshire > TITLEV > CHAPTER77 > 77-24-b

Each taxpayer shall report to the commissioner of revenue administration any change in the amount of the taxpayer's income as defined by RSA 77:4 as finally determined by the United States Internal Revenue Service with respect to any beneficial interest for which the taxpayer has made a return under this chapter. Such a report shall be made not later than 6 months after the taxpayer has received notice that such change has been finally determined. Notwithstanding any other provision of law, a taxpayer reporting a correction pursuant to this section shall be given notice by the department of any adjustment to the tax due with respect to such correction within 6 months after the filing of the report.

Source. 1981, 314:10. 1995, 45:2, eff. July 2, 1995.

State Codes and Statutes

Statutes > New-hampshire > TITLEV > CHAPTER77 > 77-24-b

Each taxpayer shall report to the commissioner of revenue administration any change in the amount of the taxpayer's income as defined by RSA 77:4 as finally determined by the United States Internal Revenue Service with respect to any beneficial interest for which the taxpayer has made a return under this chapter. Such a report shall be made not later than 6 months after the taxpayer has received notice that such change has been finally determined. Notwithstanding any other provision of law, a taxpayer reporting a correction pursuant to this section shall be given notice by the department of any adjustment to the tax due with respect to such correction within 6 months after the filing of the report.

Source. 1981, 314:10. 1995, 45:2, eff. July 2, 1995.

State Codes and Statutes

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State Codes and Statutes

Statutes > New-hampshire > TITLEV > CHAPTER77 > 77-24-b

Each taxpayer shall report to the commissioner of revenue administration any change in the amount of the taxpayer's income as defined by RSA 77:4 as finally determined by the United States Internal Revenue Service with respect to any beneficial interest for which the taxpayer has made a return under this chapter. Such a report shall be made not later than 6 months after the taxpayer has received notice that such change has been finally determined. Notwithstanding any other provision of law, a taxpayer reporting a correction pursuant to this section shall be given notice by the department of any adjustment to the tax due with respect to such correction within 6 months after the filing of the report.

Source. 1981, 314:10. 1995, 45:2, eff. July 2, 1995.