N.H. Code Admin. R. Rev 1004.02
Independence of Transactions
Effective Dec 1, 2023#1838, eff l0-19-81; 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 12-21-05; ss by #10536, eff 3-6-14 (from Rev 1004.02); ss by #13490, eff 11-15-22; ss by #13817, eff 12-1-23 (formerly Rev 1005.02) (see Revision Note #2 at Chapter heading for Rev 1000)Department of Revenue Administration
- (a) Each purchase of “A”, “B”, or “C” tax stamps shall be a separate transaction.
- (b) No credit or debit incurred in one transaction shall be applied to another transaction.
Source. #1838, eff l0-19-81; 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 12-21-05; ss by #10536, eff 3-6-14 (from Rev 1004.02); ss by #13490, eff 11-15-22; ss by #13817, eff 12-1-23 (formerly Rev 1005.02) (see Revision Note #2 at Chapter heading for Rev 1000)