Rev 1008.08

, at least 10 business days prior to shipping the
cigarettes or little cigars back to the manufacturer.
(b) Form CD-92, "Notice of
Intent to Return Damaged or Obsolete Cigarettes to Manufacturer", shall be
accompanied by copies of all documents used by the wholesaler to return the
cigarettes or little cigars to the manufacturer.
(c) After filing Form
CD-92, wholesalers shall file with the department all affidavits from the
manufacturer verifying the receipt, the date, and method of destruction of the
cigarettes or little cigars for which the refund is being claimed.
(d) The affidavits in
(c) above, shall be submitted electronically through the Granite Tax Connect
portal located at www.revenue.nh.gov/gtc ,
or e-mailed to dra.collections@dra.nh.gov, or mailed to:
New Hampshire
Department of Revenue Administration
Collections
Division
P. O. Box 454
109 Pleasant
Street
Concord, New
Hampshire 03302-0454.
(e) Upon receipt of all
required documents, the department shall issue the refunds. The
amount of the refund shall be calculated using the tax rate and wholesale price
in effect at the time the tobacco product was purchased.
Source. #10536, eff 3-6-14; amd
by #10839, eff 5-27-15; ss 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