1. (a) A manufacturer or wholesaler that discontinues operations subject to the provisions of RSA 78 shall return its license to the department’s collections division within 30 days after discontinuing operations by:

   1. (1) Mailing it to:

      New Hampshire Department of Revenue Administration

      Collections Division

      P. O. Box 454

      109 Pleasant Street

      Concord New Hampshire 03302-0454; or

   2. (2) Delivering it to Governor Hugh J. Gallen Office Park South, 109 Pleasant Street, Medical and Surgical Building, Concord, NH.
2. (b) License fees shall not be refundable if business operations cease prior to the expiration date of the license.
3. (c) The tobacco tax license shall not be transferable from one business entity to another.

Source. #8526, eff 12-21-05; ss by #10536, eff 3-6-14; amd 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 1008.06) (see Revision Note #2 at chapter heading for Rev 1000)