1. (a) Purchases of tax stamps shall be paid for by:

   1. (1) Charging the purchases to the wholesaler’s credit account; or

   2. (2) Immediate payment for the total amount of the order by presenting the department with:

      1. a. Cash;
      2. b. A money order issued through a third-party payable to the state of New Hampshire;
      3. c. A cashier’s check payable to the state of New Hampshire; or
      4. d. A certified check payable to the state of New Hampshire.
2. (b) Any purchase not paid in full in a timely manner shall, pursuant to RSA 21-J:28, accrue interest and penalties pursuant to RSA 21-J:33.

Source. #10536, eff 3-6-14 (from Rev 1004.04); ss by #13817, eff 12-1-23 (formerly Rev 1005.04) (see Revision Note #2 at Chapter heading for Rev 1000)