N.H. Admin. Code § Tax 201.17 - Nonconforming Documents

(a) If a party submits a document by any electronic means, that document shall not constitute a filed document as defined in Tax 102.26, unless specifically permitted by the board prior to its submission.

(b) If a party files with the board a document that does not comply with any statute or board rule, the board shall:

(1) Date stamp the document;

(2) Return the document to the submitting party;

(3) Notify the party of the noncompliance; and

(4) Provide the party with 10 days to re-file a conforming document.

(c) If the submitting party timely re-files a conforming document, the document shall be considered as filed on the original filing date.

(d) If the submitting party fails to timely re-file a conforming document, the document shall be considered as filed on the re-filing date, not the original filing date, which could result in the document being untimely filed under a statute, rule, or order.

Notes

N.H. Admin. Code § Tax 201.17

#5638, eff 9-1-93; ss by #6762, eff 7-1-98; ss by #7153, eff 12-10-99; amd by #7874-A, eff 4-18-03; ss by #8986, eff 9-24-07

Amended byVolume XXXIV Number 28, Filed July 10, 2014, Proposed by #10624, Effective 6/26/2014. Amended by Number 32, Filed August 10, 2023, Proposed by #13687, Effective 7/19/2023.