New Hampshire § 77-E:12 Certifications for Dissolution, Withdrawal, and Good Standing

New Hampshire Statutes

§ 77-E:12 — Certifications for Dissolution, Withdrawal, and Good Standing

New Hampshire·Title V TAXATION·Ch. 77-E BUSINESS ENTERPRISE TAX

I.

(a)No corporation organized under any law of this state may transfer property to its shareholders pursuant to RSA 293-A:14.05(a) until all taxes and interest imposed upon the corporation under this chapter have been fully paid and a certificate of dissolution shall have been obtained from the commissioner of revenue administration that no returns, tax, additions to tax, interest, or penalties for taxes administered by the department are due and unpaid.

(b)A corporation wishing to transfer property to its shareholder pursuant to RSA 293-A:14.05(a) shall submit a written request containing the complete corporate name and identification number and accompanied by a non-refundable fee of $30 to the commissioner of revenue administration. This fee shall be deposited into the general fund. I

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I. (a) No corporation organized under any law of this state may transfer property to its shareholders pursuant to RSA 293-A:14.05(a) until all taxes and interest imposed upon the corporation under this chapter have been fully paid and a certificate of dissolution shall have been obtained from the commissioner of revenue administration that no returns, tax, additions to tax, interest, or penalties for taxes administered by the department are due and unpaid.
(b) A corporation wishing to transfer property to its shareholder pursuant to RSA 293-A:14.05(a) shall submit a written request containing the complete corporate name and identification number and accompanied by a non-refundable fee of $30 to the commissioner of revenue administration. This fee shall be deposited into the general fund. If, after reviewing the corporation's records, the commissioner determines that no returns, tax, additions to tax, interest, or penalties for taxes administered by the department are due and unpaid, the commissioner shall prepare a statement in accordance with subparagraph (a).
II. A business enterprise wishing to obtain a statement for withdrawal, in accordance with RSA 293-A:15.20(b)(6) shall submit a written request containing the complete corporate name and identification number and accompanied by a non-refundable fee of $30 to the commissioner of revenue administration. This fee shall be deposited into the general fund. If, after reviewing the business enterprise's records, the commissioner determines that no returns, tax, additions to tax, interest, or penalties for taxes administered by the department are due and unpaid, the commissioner shall prepare a statement for withdrawal as required under RSA 293-A:15.20(b)(6).
III. A business enterprise wishing to obtain a statement that it is in good standing with the department of revenue administration shall submit a written request containing the complete corporate name and identification number and accompanied by a non-refundable fee of $30 to the commissioner of revenue administration. This fee shall be deposited into the general fund. If, after reviewing the business enterprise's records, the commissioner determines that no returns, tax, additions to tax, interest, or penalties for taxes administered by the department are due and unpaid, the commissioner shall prepare a statement of good standing.

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