Rev 1004.05

Refunds for
Stamps on Outdated, Damaged or Unsaleable Cigarettes for Wholesalers .
(a) Wholesalers shall
obtain refunds for tax paid on outdated, damaged, or unsaleable returned
cigarettes or little cigars, as provided by RSA 78:12, IV, by completing a Form
CD-92, "Notice of Intent to Return Damaged or Obsolete Cigarettes to
Manufacturer," and filing it with the department's collections division, in
accordance with