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 § 21-J:46

Title ITHE STATE AND ITS GOVERNMENT

Ch. 21-JDEPARTMENT OF REVENUE ADMINISTRATION

SubdivisionExtension of Tax Filing Deadlines for Members of the Armed Forces and National Guard

This text of New Hampshire § 21-J:46 (Extension of Tax Filing Deadlines for Members of the Armed Forces and National Guard) is published on Counsel Stack Legal Research, covering New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.H. Rev. Stat. Ann. § 21-J:46 (2026).

Text

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.