Rev 1008.11

, complete and file
Form DP-151, "Wholesalers' Other Tobacco Products Tax Return",
with the department:
(1) On
a monthly basis; or
(2) On
a quarterly basis, if permission to file quarterly has been granted by the
department in writing.
(b) Wholesalers requesting
to file a Form DP-151 for a quarterly period shall submit the request:
(1) Electronically
through the Granite Tax Connect portal located at www.revenue.nh.gov/gtc ; or
(2) In writing to:
New Hampshire
Department of Revenue Administration
Collections
Division
P.O. Box 454
109 Pleasant
Street
Concord, New
Hampshire, 03302-0454.
(c) The request made in (b)
above, shall contain the following information:
(1) The
wholesaler's:
a. Name
and address;
b. Tax
identification number; and
c. License
number; and
(2) The
reasons why a change of reporting period is requested.
(d) The department shall
grant the request made in (b) above, if:
(1) The
wholesaler's average monthly tax liability is $500.00 or less per month for the
calendar quarter immediately preceding the submission of the request; and
(2) The
wholesaler has no outstanding tax liability.
(e) The department shall
automatically revoke permission to file on a quarterly basis if:
(1) The wholesaler
fails to timely file any return or report;
(2) The
wholesaler files a return, report, or affidavit, which is determined to
be false;
(3) The wholesaler
is not in good standing with department as provided in RSA 78:8, III,
including, but not limited to, if any check is returned for
nonsufficient funds;
(4) The
wholesaler fails to comply with the requirements of RSA 78 or this chapter; or
(5) The
wholesaler's tax liability exceeds $500 per month, pursuant to (g) below.
(f) The due date of
quarterly returns shall be the 15th day of the month following the end of each
calendar quarter.
(g) If, during any
subsequent calendar quarter, the average tax liability of a wholesaler filing
on a quarterly basis exceeds $500.00 per month, the wholesaler shall commence
monthly filings.
Source. #1838, eff 10-19-81; ss by #2206, eff
12-12-82; amd by #2357, eff 5-1-83; 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 12-21-05; 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 (see Revision Note #2 at chapter heading for Rev 1000)