1. (a) Every resident wholesaler shall complete and file with the department Form AU-202, “Resident Wholesaler Cigarette Tax Report”, on or before the 30th day following the end of the regular accounting quarter.
2. (b) Form AU-202, shall contain the dated signature of a company/corporate officer declaring “that I have examined this Report, and to the best of my belief it is true, correct, and complete.”
3. (c) The information required on Form AU-202, shall agree with the wholesaler’s accounting records for the reporting period.
4. (d) A wholesaler licensed to sell or distribute cigarettes or little cigars from more than one location in this state may request permission from the department, in writing, to file on a consolidated basis.

5. (e) The request shall be:

   1. (1) Accompanied by a statement signed and dated by the wholesaler agreeing to the conditions described in (g) below; and

   2. (2) Submitted electronically through the Granite Tax Connect portal located at www.revenue.nh.gov/gtc, or mailed to:

      New Hampshire Department of Revenue Administration

      PO Box 637

      109 Pleasant Street

      Concord, NH 03302-0637

6. (f) The request shall include the following:

   1. (1) The wholesaler’s designation of one license number to be the master license number;
   2. (2) The license number for each location; and
   3. (3) The address for each location.

7. (g) A wholesaler filing a consolidated return shall:

   1. (1) Comply with all the requirements of Rev 1008.05;
   2. (2) Notify the department, in writing, of any additions or deletions to the consolidated group within 10 days of any change;
   3. (3) Continue to use the designated master license number unless the department gives written permission to change the designation, pursuant to (h) below;
   4. (4) Keep complete and accurate records pursuant to Rev 1005.02 for each individual license; and
   5. (5) Resume filing separate forms for each license number if notified by the department, in writing, that the wholesaler failed to comply with Rev 1008.05.
8. (h) The department shall give written permission to file on a consolidated basis if the wholesaler meets the requirements in (e)-(g) above.

Source. #6662, eff 12-25-97; ss by #8526, eff 12-21-05; ss by #10536, eff 3-6-14; ss by #10766, eff 1-22-15; 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 1009.04) (see Revision Note #2 at chapter heading for Rev 1000)