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Can you summarize NHCAR Chapter Rev 3100?
Department of Revenue Administration www.nh.gov/revenue > GAMBLING TAX
Short Summary
The provided legal document content pertains to the gambling tax in New Hampshire. It governs the filing of Form DP-300-Ext, amending tax returns, claiming refunds, returns, reporting, and extensions related to gambling tax. Taxpayers in New Hampshire are required to submit Form DP-300-Ext along with a payment of 100% of the balance of tax due on or before the due date of the return. Requests for extensions may be denied under certain conditions. Taxpayers must also file Form DP-300 to amend tax returns and claim refunds for gambling winnings tax. The document specifies the time limits for filing amended returns and refund claims. Additionally, it outlines the requirements for filing returns and payment forms, and the consequences of filing late. Taxpayers who do not receive tax forms from the department are still obligated to file a timely return, declaration, or extension request. The document also mentions that failure to make payment with a return when due will result in interest and penalties as provided in RSA 21-J. However, if a return is not filed when due and it is not a violation of any provision of RSA 21-J:39, the alternate penalties of RSA 21-J:31 will not be applied to the return, pursuant to RSA 77:48.
Whom does it apply to?
Taxpayers in New Hampshire
What does it govern?
Filing of Form DP-300-Ext, amending tax returns, claiming refunds, returns, reporting, and extensions related to gambling tax
What are exemptions?
No specific exemptions are mentioned.
What are the Penalties?
Penalties contained in RSA 21-J shall apply to this tax. However, if a return is not filed when due and the failure to file a return when due is not a violation of any provision of RSA 21-J:39, then neither the $10 nor the $50 alternate penalties of RSA 21-J:31 shall be applied to the return, pursuant to RSA 77:48.
Jurisdiction
New Hampshire