Section 77:18 - [Repealed effective 1/1/2025] Returns and DeclarationsI. Returns of income shall be made to the commissioner of revenue administration on or before the fifteenth day of the fourth month following the expiration of the tax year. The commissioner shall adopt rules pursuant to RSA 541-A relative to the prescribed form for filing returns under this section and for filing joint returns under RSA 77:5-a. Returns required by this chapter shall be made under the penalty of perjury.II. At the same time the return is filed, as required by paragraph I of this section, every taxpayer as defined in RSA 77:3 shall, in addition, file a declaration of its estimated tax for its subsequent taxable period; provided, however, that if the estimated tax is less than $500, a declaration need not be filed; and provided further that a declaration shall be filed at the end of any quarter thereafter in which the annualized estimated tax exceeds $500.III.(a) One quarter of the taxpayer's estimated tax for the subsequent taxable period is due and payable on the fifteenth day of the fourth month of the subsequent taxable year; 1/4 is due and payable on the fifteenth day of the sixth month of the subsequent taxable year; 1/4 is due and payable on the fifteenth day of the ninth month of the subsequent taxable year; and 1/4 is due and payable on the fifteenth day of the twelfth month of the subsequent taxable year, unless the taxpayer is a calendar year taxpayer in which case the final 1/4 is due and payable on the fifteenth day of the January next following the tax year.(b) If the return required by RSA 77:18, I shows an additional amount to be due, such additional amount is due and payable on the original statutory due date. If such return shows an overpayment of the tax due, the commissioner shall refund or credit the overpayment to the taxpayer in accordance with RSA 21-J:28-a.IV. Notwithstanding the provisions of paragraphs I-III, the following individuals shall not be required to file a return and shall not be considered to have gross or net taxable income for the purposes of this chapter:(a) Every individual whose total interest and dividend income is less than $2,400 for a taxable period.(b) For joint filers whose total interest and dividend income is less than $4,800 for a taxable period.V. A taxpayer may elect to credit all or a portion of the education tax credit computed under RSA 77-G:4 against the tax due and payable under this chapter.Amended by 2023, 79:88, eff. 7/1/2023.Amended by 2023, 79:87, eff. 7/1/2023.Repealed by 2021 , 91: 99, eff. 1/1/2025, applicable to taxable periods beginning 1/1/2025.Amended by 2018 , 341: 10, eff. 7/1/2018.1923, 65:13. PL 65 :18. 1927, 16:1. RL 78:18. 1947, 139:1. 1950, 5, part 8:13. RSA 77:18. 1973, 544:8. 1975, 439:32. 1981, 314:6. 1983, 469:93. 1986, 197:1. 1987, 236:1. 1988, 8:1, 23:1. 1991, 163:12. 1995, 160:1; 188:4. 2002, 45 : 1 , eff. Jan. 1, 2004. 2018, 341 : 10 , eff. July 1, 2018.