For purposes of the application of RSA 21-J:31 to this subdivision, if a return is not filed when due and the failure to file a return when due is not a violation of any provision of RSA 21-J:39, then neither the $10 nor the $50 alternate penalties of RSA 21-J:31 shall apply to the return.
Source. 2009, 144:249, eff. July 1, 2009.
For purposes of the application of RSA 21-J:31 to this subdivision, if a return is not filed when due and the failure to file a return when due is not a violation of any provision of RSA 21-J:39, then neither the $10 nor the $50 alternate penalties of RSA 21-J:31 shall apply to the return.
Source. 2009, 144:249, eff. July 1, 2009.
For purposes of the application of RSA 21-J:31 to this subdivision, if a return is not filed when due and the failure to file a return when due is not a violation of any provision of RSA 21-J:39, then neither the $10 nor the $50 alternate penalties of RSA 21-J:31 shall apply to the return.
Source. 2009, 144:249, eff. July 1, 2009.
