Rev 1003.03

Credits
or Refunds for Returned OTP for Wholesalers .
(a) Wholesalers shall
obtain credits or refunds for outdated, damaged, or unsaleable returned OTP by
either of the following methods:
(1) By taking a credit of the amount due against
the tax liability on their Form DP-151, "Wholesalers' Other Tobacco Products
Tax Return"; or
(2) By mailing a written request to the
department, for a refund, at:
New Hampshire
Department of Revenue Administration
Collections
Division
P.O. Box 454
109 Pleasant
Street
Concord, New
Hampshire 03302-0454.
(b)
The amount of credit or refund shall be calculated using the tax rate
and wholesale sales price in effect at the time the tax was paid.
(c)
Each wholesaler requesting a credit or refund shall also provide copies
of:
(1) Invoices showing the following:
a. The name and address of the retailer
returning the OTP to the wholesaler;
b. The date the OTP was sent back to the
wholesaler;
c. The description and quantity of the OTP
returned by the retailer to the wholesaler; and
d. The reason the OTP was returned;
(2) Any documents used by the wholesaler to
return the OTP to the manufacturer; and
(3) All affidavits from the manufacturer
verifying the receipt and destruction of the OTP for which the credit or refund
is being claimed.
Source. #1838, eff 10-19-81; ss by #2206, eff
12-12-82; ss by #4158, eff 11-3-86; ss by #4707, eff 11-21-89; ss by #5301, eff
12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-06; ss by #10536
eff 3-6-14 (formerly