RSA 77-E:5 Returns.

I. Every business enterprise having gross business receipts in excess of $250,000 as defined by RSA 77-E:1, X, during the taxable period or the enterprise value tax base of which is greater than $250,000 shall, on or before the fifteenth day of the third month in the case of enterprises required to file a United States partnership tax return, the fifteenth day of the fifth month in the case of enterprises required to file a United States exempt organization return, and the fifteenth day of the fourth month in the case of all other business enterprises, following expiration of its taxable period, make a return to the commissioner. For tax years beginning January 1, 2015, the commissioner shall biennially adjust these threshold amounts rounding to the nearest $1,000 based on the 2-yea