New Hampshire  
                                                             202 4                    Print This Page   Reset Pages
                       Department of  
                  Revenue Administration              DP-111-ES

                                 ESTIMATED PRIVATE RAIL CAR RAILROAD TAX

                         TAXPAYER'S WORKSHEET - KEEP FOR YOUR RECORDS

1  202 3Private Rail Car Company Railroad Tax (see Notice of Value and Tax Bill, Line 5)  1             7 8   4 5  2   3

2  202 3Overpayment applied to 202 4taxes                                                 2                   2 5  0   0

3  Balance of Estimated Private Rail Car Company Railroad Tax (Line 1 minus Line 2)       3             7 8   2 0  2   3

                                 COMPUTATION AND RECORD OF PAYMENTS

                                                      2023Overpayment 
                         Amount of each Installment                                                       Calendar Year 
   Date Paid                                                 Applied to                   Balance Due
                         (1/4 of Line 1 of worksheet)                                                       Due Dates
                                                             Installment

                                   1 9 6 1 3 1                           6 2 5              1 9 5 5 0 6   April 15, 2024

                                   1 9 6 1 3 1                           6 2 5              1 9 5 5 0 6   June 15, 2024

                                   1 9 6 1 3 1                           6 2 5              1 9 5 5 0 6 September 15, 2024

                                   1 9 6 1 3 1                           6 2 5              1 9 5 5 0 6 December 15, 2024

                                                      IMPORTANT:

                       THE PENALTY PROVISIONS OF RSA 21-J:32 WILL APPLY IF THE  
                       ESTIMATED TAX PAYMENT REQUIREMENTS HAVE NOT BEEN MET

   DP-111-ES 202 4
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                                                                                      Print This Page
                   New Hampshire  
                                          202 4
                    Department of                                   ESTIMATED PRIVATE RAIL CAR 
               Revenue Administration     DP-111-ES         RAILROAD TAX - PAYMENT FORM 1

                                          Due April 15, 2024
Name of Taxpayer                                                             Taxpayer Identification Number
SAND CASTLE COMPANY                                                          6 5 3 2                 9 8                                     1 4 7
Number & Street Address
ROUTE 16 NORTH 
Address (continued)

City / Town                                     State               Zip Code + 4 (or Canadian Postal Code)
ALBANY                                          NH                  0 3 6 5 2    - 2 3 2 3

                                          Enclose, but do not staple or tape Amount of Payment
*0111ES2311862*                           your payment to this estimate.                             1 9                                     5 5 0  6
                                          Do not file a $0 estimate.
                   0111ES2411862                                             Make Check Payable to:  STATE OF NEW HAMPSHIRE
                                                                               MAIL TO:         
                                                                               NH DRA 
                                                                               PO BOX 637 
                                                                               CONCORD NH 03302-0637
DP-111-ES 202 4
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                    Cut along this line to submit Estimated Private Rail Car Railroad Tax.  Keep the Estimated Tax Worksheet for your records

                    New Hampshire  
                                          202 4                     ESTIMATED PRIVATE RAIL CAR 
                       Department of  
                                                            RAILROAD TAX - PAYMENT FORM 2
                   Revenue Administration DP-111-ES

                                          Due June 15, 2024
Name of Taxpayer                                                             Taxpayer Identification Number
SAND CASTLE COMPANY                                                          6 5 3 2                 9 8                                     1 4   7
Number & Street Address
ROUTE 16 NORTH 
Address (continued)

City / Town                                     State               Zip Code + 4 (or Canadian Postal Code)
ALBANY                                          NH                  0 3 6 5 2    - 2 3 2 3

                                          Enclose, but do not staple or tape Amount of Payment
*0111ES2311862*                           your payment to this estimate.                             1 9                                     5 5 0  6
                                          Do not file a $0 estimate.
                   0111ES2411862                                             Make Check Payable to:  STATE OF NEW HAMPSHIRE
                                                                               MAIL TO:         
                                                                               NH DRA 
                                                                               PO BOX 637 
                                                                               CONCORD NH 03302-0637

DP-111-ES 202 4
Version 1  09 /2023

                                                                                        Print This Page

                    New Hampshire           202 4                     ESTIMATED PRIVATE RAIL CAR 
                     Department of  
               Revenue Administration       DP-111-ES             RAILROAD TAX - PAYMENT FORM 3

                                            Due September 15, 2024
Name of Taxpayer                                                               Taxpayer Identification Number
SAND CASTLE COMPANY                                                            6 5 3 2                 9 8                                   1 4   7
Number & Street Address
ROUTE 16 NORTH 
Address (continued)

City / Town                                              State        Zip Code + 4 (or Canadian Postal Code)
ALBANY                                                   NH           0 3 6 5 2    - 2 3 2 3

                                            Enclose, but do not staple or tape Amount of Payment
*0111ES2311862*                             your payment to this estimate.                             1 9                                   5 5 0  6
                                            Do not file a $0 estimate.
                    0111ES2411862                                              Make Check Payable to:  STATE OF NEW HAMPSHIRE
                                                                                 MAIL TO:         
                                                                                 NH DRA 
                                                                                 PO BOX 637 
                                                                                 CONCORD NH 03302-0637
DP-111-ES 202 4
Version 1   9 0 /2023

                    Cut along this line to submit Estimated Private Rail Car Railroad Tax.  Keep the Estimated Tax Worksheet for your records

                     New Hampshire  
                                            202 4                     ESTIMATED PRIVATE RAIL CAR 
                       Department of  
                                                                  RAILROAD TAX - PAYMENT FORM 4
                     Revenue Administration DP-111-ES

                                            Due December 15, 2024
Name of Taxpayer                                                               Taxpayer Identification Number
SAND CASTLE COMPANY                                                            6 5 3 2                 9 8                                   1 4   7
Number & Street Address
ROUTE 16 NORTH 
Address (continued)

City / Town                                              State        Zip Code + 4 (or Canadian Postal Code)
ALBANY                                                   NH           0 3 6 5 2    - 2 3 2 3

                                            Enclose, but do not staple or tape Amount of Payment
*0111ES2311862*                             your payment to this estimate.                             1 9                                   5 5 0  6
                                            Do not file a $0 estimate.
                     0111ES2411862                                             Make Check Payable to:  STATE OF NEW HAMPSHIRE
                                                                                 MAIL TO:         
                                                                                 NH DRA 
                                                                                 PO BOX 637 
                                                                                 CONCORD NH 03302-0637

DP-111-ES 202 4
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                          New Hampshire                                       ESTIMATED PRIVATE RAIL 
                                                         202 4
                          Department of                                       CAR RAILROAD TAX
                    Revenue Administration DP-111-ES                          INSTRUCTIONS

WHO MUST PAY ESTIMATED TAX 
Every company must make Estimated Private Rail Car Railroad Tax payments for the subsequent tax year unless the annual estimated 
tax is less than $200.  

WHERE TO FILE
File on-line at Granite Tax Connect www.revenue.nh.gov/gtc or mail to NH DRA, PO Box 637, Concord NH 03302-0637. 

WHEN TO MAKE ESTIMATED PAYMENTS 
One quarter of the estimated private rail car company railroad tax is due on April 15, June 15, September 15 and December 15 of the 
tax year. If any of these dates fall on a weekend or holiday, the estimated tax payment is due on the next business day. 

PAYMENT OF ESTIMATED TAX
Estimated tax may be paid in full with the initial declaration (Estimated Private Rail Car Railroad Tax, Payment Form 1) or in equal 
installments on the due dates. Make checks payable to State of New Hampshire. 

ROUNDING OFF 
Money items on all forms shall be rounded off to the nearest whole dollar. 

UNDERPAYMENT PENALTY 
A penalty may be imposed under RSA 21-J:32 for an underpayment of estimated taxes if the payments are less than 90% of that tax 
period's tax liability. If estimate payments are not made on time, even if 90% of the tax is eventually paid, an underpayment penalty 
may be applied. If an estimated payment is missed, send the payment as soon as possible to reduce any penalty. 

EXCEPTIONS TO THE UNDERPAYMENT PENALTY
The penalty shall not apply if you meet one of the exceptions provided in RSA 21-J:32. Use Form DP-2210/2220 to see if you meet one 
of the exceptions or to compute the amount of the penalty due. 

NEED FORMS?
To obtain additional forms visit our website at www.revenue.nh.gov or call the Forms Line at (603) 230-5001. 

NEED HELP?
Call the Department of Revenue Administration, Municipal & Property Division at (603) 230-5950. Individuals with hearing or speech 
impairments may call TDD Access: Relay NH 1-800-735-2964.

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