Rev 3002.07 — Refund Requests

(a)
All requests for refund shall be submitted by the taxpayer in writing
to:
New Hampshire Department of Revenue Administration
PO Box 637
Concord, NH
03302-0637.
(b) All requests for
refund shall contain the following:
(1) A copy of
the original document for which the recording surcharge was paid showing, if
applicable, the indicia of payment of the recording surcharge affixed;
(2) An
explanation of the reason for the refund request;
(3) The
statutory authority under which the request is made;
(4) The
signature of each taxpayer requesting the refund;
(5) A copy of
the purchase and sales agreement, if any, with any amendments thereto, for the
transfer;
(6) A copy of
the closing document, if any, providing complete details of the amounts due to
and from the transferee and the transferor of the real estate; and
(7) Any other
documentation to prove a refund is owed to the party requesting the refund.
(c) The request for
refund shall be granted, provided the taxpayer's documentation indicates that
such refund is owed.
(d) Within 15
business days following the end of the month in which the department refunds a
recording surcharge, the department shall send Form DP-3LR, "Report of
Recording Surcharge Refunded," to the register of deeds of the county in which
the property is located.
(e) No
recording fee, or other fee, shall be charged by the register of deeds to
either the department or to any party with respect to the recording of Form
DP-3LR.
Source. #9437, eff 3-24-09; ss by #12137, eff 3-22-17
(formerly