New Hampshire § 21-J:46 Extension of Tax Filing Deadlines for Members of the Armed Forces and National Guard

New Hampshire Statutes

§ 21-J:46 — Extension of Tax Filing Deadlines for Members of the Armed Forces and National Guard

New Hampshire·Title I THE STATE AND ITS GOVERNMENT·Ch. 21-J DEPARTMENT OF REVENUE ADMINISTRATION·Subdivision Extension of Tax Filing Deadlines for Members of the Armed Forces and National Guard

I. The commissioner of revenue administration may extend the deadline for a member of the armed forces or national guard to file tax returns and make associated tax payments up to 180 days after return from service in a qualifying duty location, provided such person is filing as an individual, a sole proprietor, or as the member on behalf of a single member limited liability corporation. II. For the purpose of this section, a "qualifying duty location" means:

(a)A hazardous duty area, as recognized by the Internal Revenue Service; or

(b)A combat zone, as designated by Presidential Executive Order. III. This section shall apply only to tax returns and associated payments under RSA 77-A and RSA 77-E.

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I. The commissioner of revenue administration may extend the deadline for a member of the armed forces or national guard to file tax returns and make associated tax payments up to 180 days after return from service in a qualifying duty location, provided such person is filing as an individual, a sole proprietor, or as the member on behalf of a single member limited liability corporation.
II. For the purpose of this section, a "qualifying duty location" means:
(a) A hazardous duty area, as recognized by the Internal Revenue Service; or
(b) A combat zone, as designated by Presidential Executive Order.
III. This section shall apply only to tax returns and associated payments under RSA 77-A and RSA 77-E.

New Hampshire § 21-J:46 (Extension of Tax Filing Deadlines for Members of the Armed Forces and National Guard) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.