Rev 1007.06

Discontinuing
Operations .
(a) A manufacturer or wholesaler that
discontinues operations subject to the provisions of RSA 78 shall return
its license to the department's collections division within 30 days after
discontinuing operations by:
(1) Mailing
it to:
New Hampshire
Department of Revenue Administration
Collections
Division
P. O. Box 454
109 Pleasant
Street
Concord New
Hampshire 03302-0454; or
(2) Delivering
it to Governor Hugh J. Gallen Office Park South, 109 Pleasant Street,
Medical and Surgical Building, Concord, NH.
(b) License fees shall not
be refundable if business operations cease prior to the expiration date of the
license.
(c) The tobacco tax license
shall not be transferable from one business entity to another.
Source. #8526, eff
12-21-05; ss by #10536, eff 3-6-14; amd by #13049,
eff 6-4-20 (see Revision Note #1 at chapter heading for Rev 1000); ss by #13490, eff 11-15-22; ss by #13817, eff 12-1-23 (formerly