CHAPTER 81
HB 1227-FN – FINAL VERSION
15Feb2006… 0755h
2006 SESSION
03/04
HOUSE BILL 1227-FN
AN ACT relative to late fees and reinstatement fees paid by business entities.
SPONSORS: Rep. Ferland, Sull 5; Rep. Phinizy, Sull 5; Sen. Odell, Dist 8
This bill changes the late filing fees charged to certain business entities and requires the repayment of certain late filing fees and reinstatement fees.
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Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
15Feb2006… 0755h
06-2386
03/04
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Six
AN ACT relative to late fees and reinstatement fees paid by business entities.
Be it Enacted by the Senate and House of Representatives in General Court convened:
81:1 Business Corporations; Late Filing Fees. Amend RSA 293-A:1.22, (a)(12) to read as follows:
(12) Late filing [$25 per month] $50
81:2 Investment Trusts; Late fees. Amend RSA 293-B:14, III to read as follows:
III. For the privilege of maintaining its certificate of trust in good standing and continuing to exercise its authority to transact the business of a New Hampshire investment trust in this state, the secretary of state shall charge and collect a fee of $200 from each New Hampshire investment trust established under RSA 293-B, payable on or before April 1 of each year. Each New Hampshire investment trust that fails or refuses to pay the fees required for any year on or before April 1 shall be subject to an additional fee of [$25 per month] $50.
81:3 Partnerships; Late Filing Fee. Amend RSA 304-A:51, II(c) to read as follows:
(c) Late filing fee under RSA 304-A:47, [IV] III [$25 per month] $50
81:4 Limited Liability Companies; Late Filing Fees. Amend RSA 304-C:81, I(d) to read as follows:
(d) Upon receipt for filing of an annual report under RSA 304-C:80, a fee in the amount of $100; for failure or refusal to file an annual report or pay the filing fee on or before April 1 of any year, an additional late filing fee in the amount of [$25 per month] $50; and upon receipt for filing of an application for reinstatement pursuant to RSA 304-C:54, a fee of $135.
81:5 Reimbursement to Administratively Dissolved Entities. The secretary of state shall reimburse any business entity that received a notice of administrative dissolution dated September 1, 2005 for any fee paid for a reinstatement application and any late fees paid in excess of $50.
81:6 Reimbursement of Late Fees. The secretary of state shall reimburse any business entity, not included in section 5 of this act, late fees in excess of $50 on annual returns paid by the business entity from May 1, 2005 through June 30, 2006.
81:7 Effective Date. This act shall take effect upon its passage.
Approved: May 5, 2006
Effective: May 5, 2006