77:18-a Fiscal Year Taxpayers’ Returns. –
Taxpayers who file a federal income tax return on a fiscal year basis shall file the return required by RSA 77:18 on the same fiscal year, paying the tax due on the fifteenth day of the fourth month following the end of said fiscal year. Taxpayers who elect for federal tax purposes to change their tax year shall have an exemption allowed under RSA 77:5 in the same proportion as their tax year bears to the calendar year.
Source. 1977, 85:1. 1983, 469:94, eff. Dec. 31, 1983.