1. (a) Wholesalers shall obtain refunds for tax paid on outdated, damaged, or unsaleable returned cigarettes or little cigars, as provided by RSA 78:12, IV, by completing a Form CD-92, “Notice of Intent to Return Damaged or Obsolete Cigarettes to Manufacturer,” and filing it with the department’s collections division, in accordance with Rev 1008.08, at least 10 business days prior to shipping the cigarettes or little cigars back to the manufacturer.
2. (b) Form CD-92, “Notice of Intent to Return Damaged or Obsolete Cigarettes to Manufacturer”, shall be accompanied by copies of all documents used by the wholesaler to return the cigarettes or little cigars to the manufacturer.
3. (c) After filing Form CD-92, wholesalers shall file with the department all affidavits from the manufacturer verifying the receipt, the date, and method of destruction of the cigarettes or little cigars for which the refund is being claimed.

4. (d) The affidavits in (c) above, shall be submitted electronically through the Granite Tax Connect portal located at www.revenue.nh.gov/gtc, or e-mailed to dra.collections@dra.nh.gov, or mailed to:

   New Hampshire Department of Revenue Administration

   Collections Division

   P. O. Box 454

   109 Pleasant Street

   Concord, New Hampshire 03302-0454.

5. (e) Upon receipt of all required documents, the department shall issue the refunds. The amount of the refund shall be calculated using the tax rate and wholesale price in effect at the time the tobacco product was purchased.

Source. #10536, eff 3-6-14; amd by #10839, eff 5-27-15; ss 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 (formerly Rev 1005.05) (see Revision Note #2 at Chapter heading for Rev 1000)