RSA 82 Taxation of Railroads
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Change 1
82:20 Notice of Tax; Payments; Declaration of Estimated Tax.
I. Based on the determination of value specified in this chapter and the rate specified in RSA 82:2, the commissioner shall assess the tax by issuing a notice to the taxpayer within 15 days of the commissioner's determination. After credit for estimated taxes paid, such net taxes shall be paid to the department within 30 days after the date of such notice. II. At the same time payment is made as required by paragraph I, every corporation or company liable for the tax imposed under RSA 82:2 shall, in addition, file a declaration of its estimated tax for the taxable year beginning on April 1 of the following year; provided, however, that if the estimated tax is less than $200, a declaration need not be filed, and provided further that a declaration shall be filed at the end of any quarter thereafter in which the annualized estimated tax exceeds $200. III. One quarter of the utility's estimated tax as computed under paragraph II is due and payable on April 15, June 15, September 15, and December 15 of the tax year for which the declaration of estimated taxes was filed. IV. If the amount due under paragraph I shows an additional amount to be due, such additional amount shall be due and payable within 30 days of notification as provided in paragraph I. If the amount due under paragraph I indicates an overpayment of tax due, the commissioner shall refund or credit the overpayment to the taxpayer in accordance with the provisions of RSA 21-J:28-a. Source. 1911, 169:22. PL 69:19. RL 83:19. 1950, 5, part 8:19. 1953, 107:2. RSA 82:20. 1973, 544:8. 1975, 439:18. 1983, 469:101. 1987, 178:1. 1991, 163:36. 2005, 93:3. 2010, 60:6, eff. July 1, 2010. 2016, 85:3, 4, eff. July 18, 2016.
82:20 Notice of Tax; Payments; Declaration of Estimated Tax.
I. Based on the determination of value specified in this chapter and the rate specified in RSA 82:2, the commissioner shall assess the tax by issuing a notice to the taxpayer within 15 days of the commissioner's determination. After credit for estimated taxes paid, such net taxes shall be paid to the department within 30 days after the date of such notice. II. At the same time payment is made as required by paragraph I, every corporation or company liable for the tax imposed under RSA 82:2 shall, in addition, file a declaration of its estimated tax for the taxable year beginning on April 1 of the following year; provided, however, that if the estimated tax is less than $200, a declaration need not be filed, and provided further that a declaration shall be filed at the end of any quarter thereafter in which the annualized estimated tax exceeds $200. III. One quarter of the utility's estimated tax as computed under paragraph II is due and payable on April 15, June 15, September 15, and December 15 of the tax year for which the declaration of estimated taxes was filed. IV. If the amount due under paragraph I shows an additional amount to be due, such additional amount shall be due and payable within 30 days of notification as provided in paragraph I. If the amount due under paragraph I indicates an overpayment of tax due, the commissioner shall refund or credit the overpayment to the taxpayer in accordance with the provisions of RSA 21-J:28-a. Source. 1911, 169:22. PL 69:19. RL 83:19. 1950, 5, part 8:19. 1953, 107:2. RSA 82:20. 1973, 544:8. 1975, 439:18. 1983, 469:101. 1987, 178:1. 1991, 163:36. 2005, 93:3. 2010, 60:6, eff. July 1, 2010. 2016, 85:3, 4, eff. July 18, 2016.
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