{"data":{"id":"us-nh/rsa-21-j-46","jurisdiction":"us-nh","citation":"RSA 21-J:46","heading":"Extension of Tax Filing Deadlines for Members of the Armed Forces and National Guard.","body":"I. The commissioner of revenue administration may extend the deadline for a member of the armed forces or national guard to file tax returns and make associated tax payments up to 180 days after return from service in a qualifying duty location, provided such person is filing as an individual, a sole proprietor, or as the member on behalf of a single member limited liability corporation.\nII. For the purpose of this section, a \"qualifying duty location\" means:\n(a) A hazardous duty area, as recognized by the Internal Revenue Service; or\n(b) A combat zone, as designated by Presidential Executive Order.\nIII. This section shall apply only to tax returns and associated payments under RSA 77-A and RSA 77-E.","path":["Title I: THE STATE AND ITS GOVERNMENT","Chapter 21-J: DEPARTMENT OF REVENUE ADMINISTRATION","Extension of Tax Filing Deadlines for Members of the Armed Forces and National Guard"],"source_url":"https://gc.nh.gov/rsa/html/I/21-J/21-J-46.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:23:03Z","sha256":"01127b8b359a50e4fb5c62439c8874cea1b93a06ed02e3f44d1634c62838f53e","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-21-j-45","next":"us-nh/rsa-21-j-47"},"notice":"GroundRules: Original legal text. Not legal advice."}