Section 282-A:142 Late-Filing Fee; Filing Extensions. - New Hampshire Statutes

Commencing with reports due beginning with the third calendar quarter of 2001:
   I. If any employer subject to payment of contributions as provided in RSA 282-A:69, I, fails to file any required report on the date on which it is due, as prescribed by the commissioner of the department of employment security in a rule, the employer shall pay a fee for such failure equal to 10 percent of the contributions due thereon but not less than $25 for each such failure.
   II. If any employer electing to reimburse the fund as provided in RSA 282-A:69, II fails to file any required report on the date on which it is due, as prescribed by the commissioner of the department of employment security in a rule, the employer shall pay a fee for such failure equal to .001 of the gross wages paid during the quarter covered by such report but not less than $25 for each such failure.
   III. The state, county, city, town, or other political subdivision that elects to reimburse the fund pursuant to RSA 282-A:70 and RSA 282-A:71, I shall pay a fee of $25 for each failure to file any report on the date on which it is due as prescribed by the commissioner of the department of employment security in a rule.
   IV. Upon timely application and payment of a fee of $50, the time for filing any such report may be extended 30 days. All fees shall be paid into the contingent fund provided in RSA 282-A:140.
   V. All filing fees may be collected in any manner provided for the collection of contributions in this subdivision or in RSA 282-A:161-168 or by RSA 80.

Source. 1937, 178:1. 1941, 103:35-43. RL 218:11. 1945, 138:21, 22. 1947, 59:23. 1949, 185:16, 17; 201:1. 1951, 140:9. 1953, 209:9-12. RSA 282:12(B). 1955, 141:17-19. 1957, 118:14. 1969, 460:21. 1973, 589:9, 10. 1975, 393:4. 1981, 408:3. 1991, 311:13, eff. July 1, 1991. 2001, 133:4, eff. July 1, 2001.