N.H. Admin. Code § Rev 2411.11

Current through Register No. 45, November 7, 2024
Section Rev 2411.11 - Form DP-216, Employee Leasing Company Business Enterprise Tax (BET) Election
(a) An employee leasing company and a client company shall make an election under RSA 77-E:13-a by jointly completing and filing Form DP-216, "Employee Leasing Company Business Enterprise Tax (BET) Election," with the department.
(b) For an election to be effective for any given tax year, the employee leasing company and the client company shall jointly complete and file Form DP-216 prior to the end of the employee leasing company's tax year.
(c) To terminate an election, the employee leasing company and the client company shall jointly complete and file Form DP-216 with the department prior to the end of the employee leasing company's tax year to which the termination relates.
(d) Employee leasing companies and client companies making an election under RSA 77-E:13-a shall attach a copy of Form DP-216 to each Form BET filed while the election is in effect.

N.H. Admin. Code § Rev 2411.11

#7178, eff 12-23-99 (from Rev 2411.10) , EXPIRED: 12-23-07

New. #9065, eff 1-10-08

Amended by Volume XXXVI Number 10, Filed March 10, 2016, Proposed by #11044, Effective 2/24/2016, Expires 2/24/2026.