Section 21-J:46 - [Effective 1/1/2025] Extension of Tax Filing Deadlines for Members of the Armed Forces and National GuardI. 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.III. This section shall apply only to tax returns and associated payments under RSA 77-A and RSA 77-E.Amended by 2023, 79:88, eff. 7/1/2023.Amended by 2021 , 91: 94, eff. 1/1/2025. 2008, 306:1, eff. July 2, 2008.