1. (a) Wholesalers may request a redemption of unused and unaffixed stamps for a refund by returning those unused and unaffixed stamps, and completing and submitting a Form CD-108, “Unaffixed Tobacco Tax Stamp Refund Request” to:

   New Hampshire Department of Revenue Administration

   Collections Division

   P.O. Box 454

   109 Pleasant Street

   Concord, New Hampshire 03302-454.

2. (b) Each stamp returned for redemption and refund in (a) above shall be at least 75% undamaged.
3. (c) The amount of the refund shall be calculated using the tax rate at the time the stamps were purchased.

Source. #13187, eff 12-1-23 (see Revision Note #2 at chapter heading for Rev 1000)