Section 77:42 Returns and Payment.
I. Returns of gambling winnings shall be made to the commissioner on or before the fifteenth day of the fourth month following the expiration of the tax year. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to the prescribed form for filing returns under this section.
II. The taxes collected by the lottery commission and the racing and charitable gaming commission shall be paid over to the state treasurer on or before the fifteenth day of the month following collection of said tax.
Source. 2009, 144:249, eff. July 1, 2009.