Section 77-A:7 Payments Due With Returns and With Estimates.
I. (a) All business organizations required under RSA 77-A:6, II to make payments of estimated tax shall make such payments in installments as follows: 25 percent is due and payable on the fifteenth day of the fourth month of the subsequent taxable year; 25 percent is due and payable on the fifteenth day of the sixth month of the subsequent taxable year; 25 percent is due and payable on the fifteenth day of the ninth month of the subsequent taxable year; and 25 percent is due and payable on the fifteenth day of the twelfth month of the subsequent taxable year.
(b) If the return required by RSA 77-A:6, I shows an additional amount to be due, such additional amount is due and payable on the prescribed payment date. If such return shows an overpayment of the tax due, the commissioner shall refund or credit the overpayment to the taxpayer in accordance with RSA 21-J:28-a.
II. [Repealed.]
Source. 1970, 5:1; 56:6. 1971, 515:8. 1973, 544:9. 1975, 439:34, VII. 1979, 446:4. 1988, 23:4. 1990, 3:71. 1991, 163:17. 1993, 350:18, eff. July 1, 1993.