Section 84-A:3 Tax Due.
I. For the taxable period ending June 30, 1991, each hospital shall pay 100 percent of its medicaid enhancement tax due and payable for the taxable period on or before June 28, 1991. Notwithstanding any provision of this chapter or any other law, no penalty or interest shall be imposed for failure to make payment of tax when due if such payment is made on or before August 31, 1991.
II. For the taxable period beginning July 1, 1991, and ending June 30, 1992, each hospital shall pay 100 percent of its medicaid enhancement tax due and payable for the taxable period no later than the fifteenth day of the sixth month of the taxable period. Notwithstanding any provision of this chapter or any other law, no penalty or interest shall be imposed for failure to make payment of tax when due if such payment is made on or before the last day of the month in which such payment is due.
II-a. For the taxable period beginning July 1, 1993, and for every taxable period thereafter, each hospital shall pay 100 percent of its medicaid enhancement tax due and payable for the taxable period no later than the fifteenth day of the third month of the taxable period. Notwithstanding any provision of this chapter or any other law, no penalty or interest shall be imposed for failure to make payment of tax when due if such payment is made on or before the last day of the month in which such payment is due.
III. If the return required by RSA 84-A:4 shows an additional amount of tax to be due, such additional amount is due and payable at the time the return is due.
Source. 1991, 299:2; 390:3. 1993, 4:6, 7, eff. July 1, 1993.