CHAPTER Rev 2600  ELECTRICITY CONSUMPTION TAX

 

PART Rev 2601  DEFINITIONS

 

          Rev 2601.01  Consumer” means “consumer” as defined in RSA 83-E:1, II.

 

Source.  #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17

 

          Rev 2601.02  Direct filer” means a consumer who pays the tax directly to New Hampshire due to their consumption of electricity from sources other than a distribution company.

 

Source.  #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17

 

          Rev 2601.03  Governmental unit” means any:

 

          (a)  State legislative body;

 

          (b)  State or municipal department;

 

          (c)  Commission;

 

          (d)  Board;

 

          (e)  Institution;

 

          (f)  Bureau;

 

          (g)  Agency;

 

          (h)  Instrumentality;

 

          (i)  State universities created by statute;

 

          (j)  County;

 

          (k)  City;

 

          (l)  Town;

 

          (m)  School district;

 

          (n)  School administrative unit;

 

          (o)  Village district; or

 

          (p)  Unincorporated place.

 

Source.  #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17

 

          Rev 2601.04  Gross electrical consumption” means the total kilowatt-hours (KWH) consumed by or billed to a consumer.

 

Source.  #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17

 

          Rev 2601.05  Kilowatt” (KW) means a unit of power equal to 1,000 watts.

 

Source.  #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17

 

          Rev 2601.06  Kilowatt-hour” (KWH) means a unit of power equivalent to the energy transferred or expended in one hour by one kilowatt of power.

 

Source.  #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17

 

          Rev 2601.07  “Net electrical consumption” means the gross electrical consumption less the KWH consumed and billed to customers who pay the tax directly to the state pursuant to RSA 83-E:6.

 

Source.  #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17

 

          Rev 2601.08  Person” means any:

 

          (a)  Individual;

 

          (b)  Corporation;

 

          (c)  Partnership;

 

          (d)  Trust;

 

          (e)  Estate;

 

          (f)  Limited liability company;

 

          (g)  Association;

 

          (h)  Joint venture;

 

          (i)  Non-profit organization;

 

          (j)  Receiver, trustee, guardian, or other representative appointed by order of any court; or

 

          (k)  Governmental unit.

 

Source.  #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17

 

          Rev 2601.09  Producer” means any person who manufactures, produces, or generates electrical energy.

 

Source.  #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17

 

          Rev 2601.10  Provider” means “provider” as defined in RSA 83-E:1, V, and includes “distribution company.”

 

Source.  #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17

 

          Rev 2601.11  Taxpayer” means any person required to file a return with the department under RSA 83-E.

 

Source.  #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17

 

PART Rev 2602  CALCULATION OF KWH SUBJECT TO TAX

 

          Rev 2602.01  Determination of KWH Consumed.

 

          (a)  Every distribution company shall determine the gross electrical consumption, measured in KWH, distributed by the distribution company to each consumer for each month, or part thereof.

 

          (b)  Every direct filer shall determine their gross electrical consumption from sources other than a distribution company using metering devices.

 

          (c)  Each producer and distribution company shall determine the amount of electrical energy, measured in KWH, that it used directly in the manufacture, production, generation, distribution, redistribution, or transmission of electrical energy.

 

          (d)  Electrical energy consumed by producers and distribution companies within this state that is not used directly for the manufacture, production, generation, distribution, redistribution, or transmission of electrical energy shall be considered electrical energy consumed in New Hampshire.

 

Source.  #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17

 

          Rev 2602.02  Consumers of Municipal Distribution Companies.

 

          (a)  All consumers of a municipal electricity distribution company shall be liable for the tax when the municipal distribution company distributes electricity beyond its municipal boundaries.

 

          (b)  The municipal distribution company distributing electricity beyond its municipal boundaries shall:

 

(1)  Collect the electricity consumption tax from its consumers as required for every distribution company in RSA 83-E:3; and

 

(2)  File the electricity consumption tax returns required pursuant to RSA 83-E:5.

 

Source.  #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17

 

          Rev 2602.03  Uncollectible Consumer Accounts.

 

          (a)  Distribution companies may take a deduction on their electricity consumption tax return for the amount of the electricity consumption tax previously paid to the department for a consumer:

 

(1)  Whose account has been deemed uncollectible by the distribution company; and

 

(2)  For whom the distribution company has taken a bad debt deduction under the provisions of the current U.S. Internal Revenue Code.

 

          (b)  Distribution companies shall increase the amount of electricity consumption tax payable to the department of revenue administration in a month by reporting the amount of a consumer’s tax previously deducted by the distribution company but which was then collected during the current month..

 

Source.  #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17

 

          Rev 2602.04  Generation for Emergency Purposes.  The generation of electricity for emergency purposes only by a consumer shall not make:

 

          (a)  The consumer a producer; or

 

          (b)  The consumption of emergency generation subject to the tax under RSA 83-E.

 

Source.  #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17

 

          Rev 2602.05  Generation by a Residential Customer.  The generation of electricity by a person who is a residential customer under the tariff of the distribution company serving the geographic area where that person is located shall not make:

 

          (a)  The residential customer a producer; or

 

          (b)  The consumption of such generation subject to the tax under RSA 83-E.

 

Source.  #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17

 

PART Rev 2603  RESPONSIBILITY FOR ACCOUNTING FOR TAXES COLLECTED

 

          Rev 2603.01  Agent Liability.

 

          (a)  A distribution company’s agent shall be liable only for such amounts of tax as it retains when it:

 

(1)  Bills consumers for their electrical energy consumption including the tax applicable for such services; and

 

(2)  Remits a part of the tax collections to its principal.

 

          (b)  In all cases where an agent remits part or all of the tax funds collected to its principal, the agent shall:

 

(1)  Retain the following records relating to the billing, collection and remittance of tax:

 

a.  Customer invoices;

 

b.  Journals;

 

c.  General ledgers;

 

d.  Metering records; and

 

e.  Any financial records of the agent used in recording the transactions; and

 

(2)  Provide such records to the department and its principal upon a request by the department incidental to an audit of the agent or its principal.

 

          (c)  Records shall be retained pursuant to Rev 2906.12.

 

          (d)  The principal shall advise its agent, within 5 days of notification of an audit by the department, that the records required in (b) above shall be retained until the completion of the audit and all related appeals by the principal or the department.

 

Source.  #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17

 

PART Rev 2604  CLAIMS FOR CREDIT OR REFUND

 

          Rev 2604.01  Credits.

 

          (a)  The department shall make adjustments for taxes that are remitted in error through credits to subsequent returns.

 

          (b)  Distribution companies shall request a credit from the department for amounts which have been requested by the consumer under the provisions of Rev 2604.02(b)(1), only after such amounts have been returned to the consumer.

 

          (c)  Taxpayers shall submit to the department the information listed in (d) below to calculate the amount of any credit, and document the basis for the credit request.

 

          (d)  Documentation sufficient to support the request of a credit shall include the following:

 

(1)  The name of the taxpayer;

 

(2)  The address of the taxpayer;

 

(3)  The amount of the individual overpayment;

 

(4)  The reason for the credit request citing the specific cause the taxpayer believes created an overpayment of tax showing evidence that the tax was an overpayment by:

 

a.  The calculation of the tax on the invoice; or

 

b.  Other documents indicating that the tax was overpaid; and

 

(5)  In the instance of a distribution company, evidence such as a cancelled check payable to, or credit memo issued to, the consumer that the amounts requested have been repaid or credited to the consumer.

 

Source.  #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17

          Rev 2604.02  Refunds.

 

          (a)  The department shall only pay refunds to distribution companies that are no longer subject to the requirement to collect and remit the electricity consumption tax.

 

          (b)  Consumers who pay taxes in error to:

 

(1)  A distribution company, shall request a refund from the distribution company; or

 

(2)  The department shall request a refund from the department pursuant to (c) below.

 

          (c)  Taxpayers requesting a refund for taxes paid to the department shall:

 

(1)  Complete and file an amended Form DP-133, “Electricity Consumption Tax Return,” for the applicable period with the department; and

 

(2)  Attach a statement to the return indicating:

 

a.  The reasons for the refund request; and

 

b.  The specific cause of the error.

 

          (d)  The department shall issue refunds for taxes that are collected in error from taxpayers who:

 

(1)  Were required, pursuant to RSA 83-E:6, to pay the electricity consumption tax directly to the department and who, in fact, paid such taxes; or

 

(2)  Paid tax directly to the department on electricity consumed in another state.

 

          (e)  Taxpayers shall submit to the department the information listed in (f) below to calculate the amount of any refund, and document the basis for the refund request:

 

          (f)  Documentation sufficient to support the request for a refund shall include the following:

 

(1)  The name of the taxpayer;

 

(2)  The address of the taxpayer;

 

(3)  The amount of the individual refund; and

 

(4)  The reason for the refund request citing the specific cause the taxpayer believes created an overpayment of tax showing evidence that the tax was an overpayment by:

 

a.  The calculation of the tax on the invoice; or

 

b.  Other documents indicating that the tax was overpaid.

 

Source.  #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17

 

PART Rev 2605  RETURNS, EXTENSIONS AND PAYMENT OF TAX

 

          Rev 2605.01  Uniform Filing Information.

 

          (a)  Returns and extensions shall be considered timely filed pursuant to Rev 2904.03.

 

          (b)  Returns filed after the prescribed filing date provided in RSA 83-E:5 shall be subject to:

 

(1)  Interest as prescribed in RSA 21-J:28; and

 

(2)  Penalties as prescribed in RSA 21-J:31 and RSA 21-J:33.

 

          (c)  Taxpayers failing to receive tax forms from the department shall not be relieved of their obligation to prepare and file a timely return or extension request.

 

          (d)  A taxpayer who fails to attach or submit any required schedules or forms with its electricity consumption tax return shall be:

 

(1)  Deemed to have failed to file a return as required pursuant to RSA 83-E:5; and

 

(2)  Subject to any penalties provided by RSA 21-J or RSA 83-E for such failure.

 

Source.  #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17

 

          Rev 2605.02  Obtaining Forms.   Tax forms may be obtained by:

 

          (a)  Downloading them at http://www.nh.gov/revenue;

 

          (b)  Requesting them by telephone at 603-230-5001;

 

          (c)  Writing to:

 

New Hampshire Department of Revenue Administration

P.O. Box 637

Concord, NH  03302-0637; or

 

          (d)  Requesting them in person at:

 

New Hampshire Department of Revenue Administration

Governor Hugh Gallen State Office Park

109 Pleasant Street  

Concord, NH  03301

 

Source.  #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17

 

          Rev 2605.03  Extension of Time to File Returns.

 

          (a)  To request  a 31-day extension, as provided in RSA 83-E:5, V, a taxpayer shall complete and submit to the department’s audit division a Form DP-134, “Application for 31 Day Extension of Time to File Electricity Consumption Tax Return,” no later than the due date of the original return.

 

          (b)  Payment of 100% of the tax determined to be due shall accompany the form.

 

          (c)  Filing Form DP-134 shall not allow an extension of time for payment.

 

          (d)  A copy of the approved extension shall accompany all returns for that taxable period.

 

          (e)  A request for the extension shall be denied for the following reasons:

 

(1)  Untimely filing of the request;

 

(2) An incomplete application; or

 

(3)  The payment of the tax did not accompany the request.

 

Source.  #7479, eff 4-24-01; ss by #9443, eff 4-1-09 (from Rev 2605.02); ss by #12138, eff 3-22-17

 

          Rev 2605.04  Original Return.

 

          (a)  A taxpayer filing monthly shall complete and file Form DP-133, “Electric Consumption Tax Return,” with the department by the 15th of the second month following the close of taxable month.

 

          (b)  A distribution company with the commissioner’s written permission to file annually, as described in Rev 2605.07, shall complete and file Form DP-133 with the department by February 15 of the following calendar year.

 

          (c)  Payment of the tax shall accompany the return. 

 

Source.  #7479, eff 4-24-01; ss by #9443, eff 4-1-09); ss by #12138, eff 3-22-17

 

          Rev 2605.05  Amended Tax Return.

 

          (a)  A taxpayer amending an original tax return shall complete and file Form DP-133, “Electric Consumption Tax Return.”

 

          (b)  Amended returns, not requesting a refund, or credit, shall be filed within 3 years of the filing date of the original return as provided by RSA 21-J:29, I.

 

          (c)  Amended tax returns requesting a refund or credit shall be filed as provided by RSA 21-J:29.

 

          (d)  The 2 year period from the date the tax was paid shall not be applicable to an amended return requesting a refund or credit where the payment of tax, interest, or penalty paid was a result of an assessment or a demand for payment.

Source.  #7479, eff 4-24-01; ss by #9443, eff 4-1-09 (from Rev 2605.03); ss by #12138, eff 3-22-17

 

          Rev 2605.06  Payment of the Tax.

 

          (a)  When a consumer is billed by a distribution company with a place of business in New Hampshire, the consumer shall pay the tax to the distribution company.

 

          (b)  Direct filers shall pay their tax directly to the department.

 

Source.  #9443, eff 4-1-09 (from Rev 2605.04); ss by #12138, eff 3-22-17

 

          Rev 2605.07  Annual Return.

 

          (a)  A distribution company may request permission to file an annual return, as provided in RSA 83-E:3, by submitting, to the commissioner, a letter dated no later than February 15 of the year for which the company initially intends to file an annual return providing:

 

(1)  The name and address of the distribution company; 

 

(2)  Its federal employer identification number pursuant to Rev 2903.02(c); and

 

(3)  A listing of the monthly tax collections for the prior calendar year.

 

          (b)  If the commissioner determines that a distribution company’s average monthly collections exceed $100, the commissioner shall deny the request to file annually.

 

          (c)  Distribution companies filing an annual return shall complete and file Form DP-133, “Electricity Consumption Tax Return,” placing an "X" in the box next to the word "annual return" on Form DP-133.

 

          (d)  Direct filers shall not file an annual return.

 

Source.  #9443, eff 4-1-09 (from Rev 2605.05); ss by #12138, eff 3-22-17

 

          Rev 2605.08  Final Return. 

 

          (a)  A taxpayer that is no longer subject to the requirement to collect and remit the electricity consumption tax shall complete and file Form DP-133, “Electric Consumption Tax Return,” with the department not more than one month after the date on which the taxpayer became such, placing an “X” in the box next to the words “final return” on Form DP-133. 

 

Source.  #9443, eff 4-1-09); ss by #12138, eff 3-22-17

 

PART Rev 2606  ADMINISTRATION

 

          Rev 2606.01  Records and Information.

 

          (a)  Every taxpayer shall maintain:

 

(1)  Accounting, financial, and general information necessary to establish the amount of electricity consumption in KWH; and

 

(2)  Any information required to be shown on any return, schedule, or attachment required, pursuant to RSA 83-E, or any rules of the department.

 

          (b)  Records and information shall be retained pursuant to Rev 2906.12.

 

          (c)  A taxpayer shall, upon request by the department during an audit pursuant to RSA 21-J:7, during a regular business day, provide the commissioner, or the commissioner’s representative with the following:

 

(1)  All information or records required in (a) above;

 

(2)  Access to company personnel; and

 

(3)  An accurate listing of the kilowatt-hours purchased from the distribution company or purchased or otherwise produced or obtained by the consumer for which a tax is due.

 

          (d)  A distribution company may annually supply the department with the identification of consumers located within its service territory, as defined in RSA 369-B:2, XVII, who consume electricity from sources other than the distribution company.

 

Source.  #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17

 

          Rev 2606.02  Confidentiality of Department Records.

 

          (a)  All tax returns and information shall be confidential, pursuant to Rev 2903.02(a).

 

          (b)  The department shall only make a disclosure or allow a representative to act on behalf of the taxpayer pursuant to Rev 2903.02(b).

 

          (c)  Taxpayers shall provide their federal identification number or numbers on all tax returns and related documents pursuant to Rev 2903.02(c).

 

Source.  #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17

 

          Rev 2606.03  Informal Pre-Assessment Conference.

 

          (a)  The purpose of an informal pre-assessment conference shall be to discuss the audit findings with the department’s audit division in an effort to reach an agreement on the issues of facts, audit results, or both.

 

          (b)  At the conclusion of an audit, when the facts and circumstances of the audit review indicate to the department that an informal pre-assessment conference would benefit both the state and the taxpayer, the taxpayer may request and the department’s audit division shall provide an informal pre-assessment conference for the taxpayer, or its authorized representative.

 

          (c)  The department’s audit division shall notify the taxpayer or the authorized representative by mail of:

 

(1)  The date, time, and location for the informal pre-assessment conference; and

 

(2)  The advance information that the taxpayer or its authorized representative shall be required to provide to the department’s audit division.

 

          (d)  The information specified in (c)(2) above shall include:

 

(1)  The name, address and identification number of the taxpayer;

 

(2)  An outline of the areas of agreement and disagreement;

 

(3)  Documentation in support of the taxpayer’s position such as, but not limited to:

 

a.  Citations of supporting case law;

 

b.  Statutory or regulatory provisions; and

 

c.  Documents or correspondence from unrelated parties;

 

(4)    Responses to any outstanding questions raised by the department’s auditor during the audit; and

 

(5)  The names of the individuals who shall participate in the informal pre-assessment conference on behalf of the taxpayer.

 

          (e)  Upon completing a review of material provided during the informal pre-assessment conference, the department’s audit division shall determine the appropriate disposition of the audit or review, notification of which shall begin the period for formal appeal to the commissioner pursuant to RSA 21-J:28-b and Rev 200.

 

Source.  #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17

 

PART Rev 2607  APPLICATION OF PENALTIES

 

          Rev 2607.01  Substantial Understatement of Tax.

 

          (a)  The department shall assess the 25% penalty for understatement of tax, provided by RSA 21-J:33-a, on returns where the understatement exceeds the greater of 10% of the correct tax liability or $5,000 unless the taxpayer meets one of the following exceptions:

 

(1)  The taxpayer adequately disclosed the relevant facts as stated in (b) below regarding the tax treatment of the item generating the understatement; or

 

(2)  The taxpayer had substantial authority for its tax treatment of such item.

 

          (b)  A taxpayer shall have adequately disclosed the tax treatment of an item on the return or in a statement attached to the front of the return if all of the following criteria are met:

 

(1)  The statement contains a prominent caption identifying the statement as a disclosure of the tax treatment for the substantial understatement penalty provided in RSA 21-J:33-a;

 

(2)  The item for which the disclosure is made is clearly identified;

 

(3)  The dollar amount of the item is disclosed; and

 

(4)  The statement contains:

 

a.  Those facts affecting the tax treatment of the item that reasonably will apprise the department of the nature of the potential controversy; or

 

b.  A concise description of the legal issues presented by the facts in question.

 

          (c)  A taxpayer shall have substantial authority, as stated in (d) below, for the tax treatment of an item only if the weight of the authorities supporting the treatment of the item by the taxpayer is substantial in relation to the weight of the authorities supporting the department’s positions.

 

          (d)  In determining whether a taxpayer has substantial authority, the department shall consider the following as being authoritative sources for items applying specifically to the application of the electricity consumption tax:

 

(1)  Electricity consumption tax law and any other New Hampshire statutes that have a bearing on the tax statutes;

 

(2)  Rules issued by the department;

 

(3)  Declaratory rulings requested by and issued to the taxpayer;

 

(4)  Technical information releases issued by the department to explain to the public changes in the tax caused by laws or rules;

 

(5)  Superior court or board of tax and land appeals decisions or both;

 

(6)  Federal District Court or First Circuit Court of Appeals decisions or both;

 

(7)  United States Supreme Court or New Hampshire Supreme Court decisions or both;

 

(8)  Legislative committee reports specifying legislative intent; and

 

(9)  Written advice from the department issued to the taxpayer about the tax treatment of the item in question.

 

          (e)  The penalty shall be applied to the net understatement determined by reducing the understatement, as defined in RSA 21-J:33-a, III, by the portion of the understatement for which the taxpayer had substantial authority or had adequately disclosed the position taken on the return.

 

Source.  #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17

 

          Rev 2607.02  Understatement of Taxpayer's Liability.

 

          (a)  The penalty provided in RSA 21-J:33-b, III, shall be assessed when an understatement of tax is the result of a tax preparer's willful neglect or intentional disregard of the statute or departmental rules unless the taxpayer has adequately disclosed the tax treatment of an item on the return or in a statement attached to the front of the return as provided in Rev 2410.01(b).

 

          (b)  A tax preparer shall be deemed to have acted with willful neglect or intentional disregard when the preparer fails to:

 

(1)  Comply with a statutory provision as interpreted in an opinion of the New Hampshire supreme court;

 

(2)  Comply with a department rule prescribing the appropriate tax treatment of an item contained in the tax return; or

 

(3)  Follow a statute, rule, or court case that addresses the proper treatment of an item or issue.

 

          (c) The penalty provided in RSA 21-J:33-b, IV shall be applied when any part of an understatement of tax is the result of a preparer's willful attempt, as stated in (d) below, to understate the taxpayer’s tax liability.

 

          (d)  A tax preparer shall be deemed to have made a willful attempt to understate a tax liability of a taxpayer in cases such as, but not limited to:

 

(1)  Disregarding or misstating information furnished by the taxpayer, or other person in an attempt to reduce the tax liability; or

 

(2)  Not making inquiries of the taxpayer or other person when the information provided is incorrect or incomplete, and the preparer knows or should have known that the information was incorrect or incomplete.

 

          (e)  The penalty provided in RSA 21-J:33-c shall be assessed against any person who aids, assists in, procures, or advises in the preparation or presentation of any return or other document in connection with the electricity consumption tax law or department rules if the person knows, or should have known, that:

 

(1)  The information provided will be used in the preparation of any material document; or

 

(2)  If used, the information will result in an understatement of tax liability.

 

          (f)  The penalty imposed by RSA 21-J:33-b, or by RSA 21-J:33-c,  shall be abated and refunded if:

 

(1)  An adjudicative proceeding or a judicial decision establishes that there was no understatement of liability; and 

 

(2)  The penalty had been previously paid.

 

          (g)  The refund of a penalty shall be made without any consideration of any period of limitation for the issuance of a tax refund.

 

Source.  #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17

 

PART Rev 2608  FORMS

 

          Rev 2608.01  Form DP-133, “Electricity Consumption Tax Return.”  Taxpayers shall complete and file Form DP-133 to report their electricity consumption tax.

 

Source.  #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17

 

          Rev 2608.02 Form DP-134, “Application for 31 Day Extension of Time to File Electricity Consumption Tax Return.”

 

          (a)  Form DP-134 shall be completed and filed by taxpayers:

 

(1)  On or before the original due date of the applicable tax return or returns; and

 

(2)  Include payment for the balance of any tax due.

 

          (b)  When Form DP-134 is filed with the department in compliance with (a) above, the department shall approve or deny an extension of time to file the return in accordance with Rev 2605.03.

 

          (c)  The granted extension of time shall extend the due date of the return, but not the due date of any payment.

 

Source.  #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17

 


APPENDIX

 

RULE

STATUTE IMPLEMENTED

Rev 2601.01

RSA 83-E:1, II

Rev 2601.02

RSA 83-E:9, II

Rev 2601.03

RSA 83-E:9, II

Rev 2601.04

RSA 83-E:9, II

Rev 2601.05

RSA 83-E:9, II

Rev 2601.06

RSA 83-E:9, II

Rev 2601.07

RSA 83-E:9, II

Rev 2601.08

RSA 83-E:9, II

Rev 2601.09

RSA 83-E:9, II

Rev 2601.10

RSA 83-E:1, II and V

Rev 2601.11

RSA 83-E:9:II

Rev 2602.01

RSA 83-E:9, II

Rev 2602.02

RSA 83-E: 4, III

Rev 2602.03

RSA 83-E:9, II

Rev 2602.04

RSA 83-E:9, II

Rev 2602.05

RSA 83-E:9, II

Rev 2603.01

RSA 83-E:4, II

Rev 2604.01

RSA 83-E:9, II

Rev 2604.02

RSA 83-E:9, II

Rev 2605.01

RSA 83-E:9, II

Rev 2605.02

RSA 83-E:5, V

Rev 2605.03

RSA 83-E:8

Rev 2605.04

RSA 83-E:4, II

Rev 2605.05

RSA 83-E:5, II; 83-E:3

Rev 2605.06 – Rev 2605.08

RSA 83-E:9, II

Rev 2606.01

RSA 83-E:7

Rev 2606.02

RSA 21-J:14

Rev 2606.03

RSA 83-E:9, II

Rev 2607.01

RSA 83-E:9, II

Rev 2607.02

RSA 83-E:9, II; 21-J:33-b, I

Rev 2608.01

RSA 83-E:9, II

Rev 2608.02

RSA 83-E:9, II