New Hampshire Revised Statutes 21-J:45 – Reports on Status of Requested Tax Refunds
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I. The commissioner of the department of revenue administration shall report to the fiscal committee of the general court within 10 days after the close of each quarter, the status of requested refunds pending from the combined general fund and education trust fund for the following taxes:
(a) Business profits tax.
(b) Business enterprise tax.
(c) Interest and dividends tax.
II. This report shall include, but not be limited to, the number and dollar value of requested refunds carried over from the prior quarter, requested refunds initiated during the quarter, requested refunds paid out during the quarter, and requested refunds outstanding at the end of the quarter. This report shall also include a 5-year history of the requested refunds paid for each tax in subparagraphs I(a)-(c).
(a) Business profits tax.
Terms Used In New Hampshire Revised Statutes 21-J:45
- following: when used by way of reference to any section of these laws, shall mean the section next preceding or following that in which such reference is made, unless some other is expressly designated. See New Hampshire Revised Statutes 21:13
(b) Business enterprise tax.
[Paragraph I(c) repealed by 2021, 91:99, I effective January 1, 2025.]
(c) Interest and dividends tax.
II. This report shall include, but not be limited to, the number and dollar value of requested refunds carried over from the prior quarter, requested refunds initiated during the quarter, requested refunds paid out during the quarter, and requested refunds outstanding at the end of the quarter. This report shall also include a 5-year history of the requested refunds paid for each tax in subparagraphs I(a)-(c).