N.H. Rev. Stat. § 77:30

Current through Chapter 381 of the 2024 Legislative Session

Section 77:30 - [Repealed effective 1/1/2025] Penalty; Fraudulent or Incorrect Return

I. [Repealed.]

II. For purposes of the application of RSA 21-J:31 to this chapter, if a return is not filed when due and the failure to file a return when due is not a violation of any provision of RSA 21-J:39, then neither the $10 nor the $50 alternate penalties of RSA 21-J:31 shall apply to the return.

III. [Repealed.]

RSA 77:30

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Repealed by 2021 , 91: 99, eff. 1/1/2025, applicable to taxable periods beginning 1/1/2025.

1923, 65:22. PL 65 :33. RL 78:34. RSA 77:30. 1973, 528:19; 544:8. 1986, 197:2. 1989, 61:1. 1991, 163:15, 43, VIII, eff. May 27, 1991.