N.H. Rev. Stat. § 21-J:46
This is the official text of N.H. Rev. Stat. § 21-J:46, part of New Hampshire’s Rev. Stat — part of the compiled statutory law of New Hampshire, published by the state as "Rev. Stat." Browse the sections below, each linked to its official government source.
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21-J:46 Extension of Tax Filing Deadlines for Members of the Armed Forces and National Guard.
Official statutory text
I. 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.
Status: in_force · Read it on the official government site
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