New Hampshire Revised Statutes 282-A:142 – Late-Filing Fee; Filing Extensions
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Commencing with reports due beginning with the third calendar quarter of 2001:
I. If any employer subject to payment of contributions as provided in N.H. Rev. Stat. § 282-A:69, I, fails to file any required report on the date on which it is due, as prescribed by the commissioner of the department of employment security in a rule, the employer shall pay a fee for such failure equal to 10 percent of the contributions due thereon but not less than $25 for each such failure.
II. If any employer electing to reimburse the fund as provided in N.H. Rev. Stat. § 282-A:69, II fails to file any required report on the date on which it is due, as prescribed by the commissioner of the department of employment security in a rule, the employer shall pay a fee for such failure equal to .001 of the gross wages paid during the quarter covered by such report but not less than $25 for each such failure.
III. The state, county, city, town, or other political subdivision that elects to reimburse the fund pursuant to N.H. Rev. Stat. § 282-A:70 and N.H. Rev. Stat. § 282-A:71, I shall pay a fee of $25 for each failure to file any report on the date on which it is due as prescribed by the commissioner of the department of employment security in a rule.
IV. Upon timely application and payment of a fee of $50, the time for filing any such report may be extended 30 days. All fees shall be paid into the contingent fund provided in N.H. Rev. Stat. § 282-A:140.
V. All filing fees may be collected in any manner provided for the collection of contributions in this subdivision or in N.H. Rev. Stat. § 282-A:161-168 or by RSA 80.
I. If any employer subject to payment of contributions as provided in N.H. Rev. Stat. § 282-A:69, I, fails to file any required report on the date on which it is due, as prescribed by the commissioner of the department of employment security in a rule, the employer shall pay a fee for such failure equal to 10 percent of the contributions due thereon but not less than $25 for each such failure.
Terms Used In New Hampshire Revised Statutes 282-A:142
- state: when applied to different parts of the United States, may extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall include said district and territories. See New Hampshire Revised Statutes 21:4
II. If any employer electing to reimburse the fund as provided in N.H. Rev. Stat. § 282-A:69, II fails to file any required report on the date on which it is due, as prescribed by the commissioner of the department of employment security in a rule, the employer shall pay a fee for such failure equal to .001 of the gross wages paid during the quarter covered by such report but not less than $25 for each such failure.
III. The state, county, city, town, or other political subdivision that elects to reimburse the fund pursuant to N.H. Rev. Stat. § 282-A:70 and N.H. Rev. Stat. § 282-A:71, I shall pay a fee of $25 for each failure to file any report on the date on which it is due as prescribed by the commissioner of the department of employment security in a rule.
IV. Upon timely application and payment of a fee of $50, the time for filing any such report may be extended 30 days. All fees shall be paid into the contingent fund provided in N.H. Rev. Stat. § 282-A:140.
V. All filing fees may be collected in any manner provided for the collection of contributions in this subdivision or in N.H. Rev. Stat. § 282-A:161-168 or by RSA 80.