1. (a) Wholesalers shall obtain credits or refunds for outdated, damaged, or unsaleable returned OTP by either of the following methods:

   1. (1) By taking a credit of the amount due against the tax liability on their Form DP-151, “Wholesalers’ Other Tobacco Products Tax Return”; or

   2. (2) By mailing a written request to the department, for a refund, at:

      New Hampshire Department of Revenue Administration

      Collections Division

      P.O. Box 454

      109 Pleasant Street

      Concord, New Hampshire 03302-0454.

2. (b) The amount of credit or refund shall be calculated using the tax rate and wholesale sales price in effect at the time the tax was paid.

3. (c) Each wholesaler requesting a credit or refund shall also provide copies of:

   1. (1) Invoices showing the following:

      1. a. The name and address of the retailer returning the OTP to the wholesaler;
      2. b. The date the OTP was sent back to the wholesaler;
      3. c. The description and quantity of the OTP returned by the retailer to the wholesaler; and
      4. d. The reason the OTP was returned;
   2. (2) Any documents used by the wholesaler to return the OTP to the manufacturer; and
   3. (3) All affidavits from the manufacturer verifying the receipt and destruction of the OTP for which the credit or refund is being claimed.

Source. #1838, eff 10-19-81; ss by #2206, eff 12-12-82; 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 12-21-06; ss by #10536 eff 3-6-14 (formerly Rev 1003.04); amd by #10839, eff 5-27-15; amd by #13049, eff 6-4-20 (see Revision Note #1 at chapter heading for Rev 1000); ss by #13817, eff 12-1-23 (see Revision Note #2 at chapter heading for Rev 1000)