RSA 83-F:5 Payment Forms.

I. On or before January 15 each year, each utility or person liable for the tax shall file with the commissioner of revenue administration, on a form prescribed by the commissioner, a payment form based on the valuation for April 1 of the prior year. The payment form shall be accompanied by the payment of such amount as has not been prepaid in accordance with paragraph III of this section. If the payment form shows an additional amount to be due, such additional amount is due and payable at the time the payment form is filed. If such payment form shows an overpayment of the tax due, a credit against a subsequent payment or payments due, to the extent of the overpayment, shall be allowed.
II. On or before April 15 of each year, a person with an ownership interest in the utility