RSA 82:20 Notice of Tax; Payments; Declaration of Estimated Tax.

I. Based on the determination of value specified in this chapter and the rate specified in RSA 82:2, the commissioner shall assess the tax by issuing a notice to the taxpayer within 15 days of the commissioner's determination. After credit for estimated taxes paid, such net taxes shall be paid to the department within 30 days after the date of such notice.
II. At the same time payment is made as required by paragraph I, every corporation or company liable for the tax imposed under RSA 82:2 shall, in addition, file a declaration of its estimated tax for the taxable year beginning on April 1 of the following year; provided, however, that if the estimated tax is less than $200, a declaration need not be filed, and provided further that a declaration shall be filed at the end of a