Section 77-B:11 Return of Withheld Taxes. - New Hampshire Statutes

Every employer required to deduct and withhold any tax under RSA 77-B:10 shall make return thereof to the commissioner of revenue administration on or before February 15 in each year and shall pay quarterly the tax withheld to the commissioner of revenue administration, provided, however, that the commissioner of revenue administration may, if such action is necessary in any emergency where collection of the tax may be in jeopardy, require such employer to make such return and pay such tax at any time, or from time to time.

Source. 1970, 20:1. 1973, 544:9, eff. Sept. 1, 1973.