21-J:46 Extension of Tax Filing Deadlines for Members of the Armed Forces and National Guard. – I. The commissioner of revenue administration may extend the deadline for a member of the armed forces or national guard to file tax returns and make associated tax payments up to 180 days after return from service in a qualifying duty location, provided such person is filing as an individual, a sole proprietor, or as the member on behalf of a single member limited liability corporation. II. For the purpose of this section, a 'qualifying duty location' means: (a) A hazardous duty area, as recognized by the Internal Revenue Service; or (b) A combat zone, as designated by Presidential Executive Order. [Paragraph III effective until January 1, 2025; see also paragraph III set out below.] III. This section shall apply only to tax returns and associated payments under RSA 77, RSA 77-A, and RSA 77-E. [Paragraph III effective January 1, 2025; see also paragraph III set out above.] III. This section shall apply only to tax returns and associated payments under RSA 77-A and RSA 77-E. Source. 2008, 306:1, eff. July 2, 2008. 2021, 91:94, eff. Jan. 1, 2025.
New Hampshire Legal Code