Section 77-B:19 Payment of Fourth Installment--General Rule. - New Hampshire Statutes

Annually on the fifteenth day following the close of the taxable year for which the estimate of income was made, the taxpayer, whose income can reasonably be expected to exceed his estimated income by 30 percent or more shall file an amended declaration of estimated income on or before such date and make payment in full of the balance of tax due thereon, or in lieu thereof may file a return for the taxable year for which the estimate was made and pay the tax in full as computed on the return on or before the last day of the first month following the close of said taxable year. Otherwise, the final quarterly payment may be made with the taxpayer's return on the fifteenth day of the fourth month following the close of the taxable year for which the taxes were due.

Source. 1970, 20:1, eff. July 1, 1970.