Receipt of Transmission. An electronically submitted return shall be deemed to have been filed with the Department when the return, in the stipulated format, is accessible to the Department or the Department's third party service provider and meets the requirements of the Department. If the Licensee attempts to file and is unable to do so because the receipt computer is not available to receive a filing, the Department will not impose late filing penalties or interest provided the Licensee contacts the Department immediately when an access problem is identified and promptly remits the tax due.
Appears in 5 contracts
Samples: www.nh.gov, files.nc.gov, www.ncdor.gov
