Business Enterprise Tax Short Period Return Filing Deadline

The existing Rev 2407.05 addresses the filing of short period returns for the Business Enterprise Tax. Paragraph (b) specifies the filing deadline for short period returns, and is being amended to reflect the amendment to RSA 77-E:5, I by New Hampshire Laws Chapter 66 of 2016, which changed the filing deadline for partnerships to the fifteenth day of the third month, and to the fifteenth day of the fourth month in the case of all other business enterprises, following expiration of the taxable period.