1. (a) For purposes of RSA 21-J:31 and RSA 541-C:2, X, the required cigarette, little cigar, and RYO tax reports, Form AU-202, “Resident Wholesaler Cigarette Tax Report” or Form AU-201, “Non-Resident Wholesaler Cigarette Tax Report”, shall be considered a return.
2. (b) For purposes of RSA 21-J:29, the statute of limitations for audit purposes shall be based on the taxpayer’s reporting period.
3. (c) For purposes of RSA 21-J:28, RSA 21-J:31, and RSA 21-J:33, Form AU-215, “Consumer Tobacco Products Tax Return,” and Form DP-151, “Wholesalers’ Other Tobacco Products Tax Return,” shall be considered returns.

Source. #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 1006.01); ss by #10766, eff 1-22-15; amd by #12639, eff 9-29-18; amd by #13049, eff 6-4-20 (see Revision Note #1at chapter heading for Rev 1000); ss by #13817, eff 12-1-23 (formerly Rev 1007.01) (see Revision Note #2 at chapter heading for Rev 1000)