RSA 21-J:29 Statute of Limitations; Exceptions.

I. (a) Except as otherwise provided, all taxes administered by the department shall be assessed within 3 years after the return is filed or within 3 years after the last day prescribed by law for filing such return, whichever is later, or in the event no return is required, within 3 years from the date the tax is due or paid, whichever is later. In the case in which a return is required, the 3-year period shall commence with the filing of an original return and shall not be affected by the filing of an amended return.
(b) Except as otherwise provided, any claim for a refund or credit shall be made within 3 years from the due date of the tax upon which such refund is claimed or within 2 years from the date the tax was paid, whichever is later.
(c) Notwithstanding subparag