§ Rev 1006.02

N.H. Code Admin. R. Rev 1006.02

Consumer Reporting and Payment

Effective Dec 1, 2023#12639, eff 9-29-18; ss by #13049, eff 6-4-20 (see Revision Note #1 at chapter heading for Rev 1000); ss by #13817, eff 12-1-23 (formerly Rev 1007.02) (see Revision Note #2 at chapter heading for Rev 1000)Department of Revenue Administration

A consumer shall complete and file Form AU-215, “Consumer Tobacco Products Tax Return,” in accordance with Rev 1008.12, if the consumer acquires tobacco products:

(a) From any source other than a licensed retailer; and
(b) Without documentation to evidence tax paid.

Source. #12639, eff 9-29-18; ss by #13049, eff 6-4-20 (see Revision Note #1 at chapter heading for Rev 1000); ss by #13817, eff 12-1-23 (formerly Rev 1007.02) (see Revision Note #2 at chapter heading for Rev 1000)