2014 New Hampshire Revised Statutes
Title V - TAXATION
Chapter 83-E - ELECTRICITY CONSUMPTION TAX
Section 83-E:8 - Additional Returns.

    83-E:8 Additional Returns. – When the commissioner has reason to believe that a provider has failed to file a return or to include any part of the total kilowatt hours distributed, redistributed, or transmitted by such provider for consumption in this state in a filed return, the commissioner may require the provider to file a return or a supplementary return showing such additional information as the commissioner prescribes. Upon the receipt of the supplementary return, or if none is received within the time set by the commissioner, the commissioner may find and assess the amount due upon the information that is available. The making of such additional return does not relieve the provider of any penalty for failure to make a correct original return, or relieve it from liability for interest imposed under RSA 21-J:28 or for any other additional charges imposed by the commissioner. This section shall not be construed to modify or extend the statute of limitations provided in RSA 21-J:29.

Source. 1997, 347:4.