New Hampshire Revised Statutes 82-A:8 – Tax Returns by Taxpayer
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I. When a taxpayer does not pay the tax imposed by this chapter to a retailer, such taxpayer shall file a return with the department and pay the tax upon that portion of gross charges so paid to the retailer during the preceding calendar month by the fifteenth day of the month following that month. Such return shall be filed on a form prescribed by the department and shall contain such information as the department may reasonably require.
II. When a taxpayer pays a tax imposed by this chapter directly to the department, the department upon request from such taxpayer, shall issue an appropriate receipt to such taxpayer showing that he has paid such tax to the department. Such receipt shall be sufficient to relieve the taxpayer from further liability for the amount of tax to which such receipt may refer.
II. When a taxpayer pays a tax imposed by this chapter directly to the department, the department upon request from such taxpayer, shall issue an appropriate receipt to such taxpayer showing that he has paid such tax to the department. Such receipt shall be sufficient to relieve the taxpayer from further liability for the amount of tax to which such receipt may refer.
Terms Used In New Hampshire Revised Statutes 82-A:8
- Department: means the department of revenue administration. See New Hampshire Revised Statutes 82-A:2
- 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
- Gross charges: for private communications service shall include charges apportioned to New Hampshire in accordance with N. See New Hampshire Revised Statutes 82-A:2
- month: shall mean a calendar month, and the word "year" a calendar year, unless otherwise expressed; and the word "year" shall be equivalent to the expression "year of our Lord. See New Hampshire Revised Statutes 21:8
- Retailer: means and includes every person engaged in the business of making sales at retail as defined in this chapter. See New Hampshire Revised Statutes 82-A:2
- Taxpayer: means a person who individually or through his or her agents, employees or permittees uses communications services in this state and who incurs a tax liability under this chapter. See New Hampshire Revised Statutes 82-A:2