1. (a) A wholesaler shall complete and file Form CD-92, “Notice of Intent to Return Damaged or Obsolete Cigarettes to Manufacturer”, to notify the department’s collections division, at least 10 business days prior to shipping, of the wholesaler’s intent to return damaged or obsolete packages of cigarettes or little cigars to the manufacturer.
2. (b) Form CD-92, “Notice of Intent to Return Damaged or Obsolete Cigarettes to Manufacturer”, shall be accompanied by the documentation set forth in Rev 1004.05(b).

3. (c) Form CD-92, “Notice of Intent to Return Damaged or Obsolete Cigarettes to Manufacturer” shall be filed with the department by:

   1. (1) E-mailing to dra.collections@dra.nh.gov;
   2. (2) Faxing to 603-230-5946; or
   3. (3) Filing electronically through the Granite Tax Connect portal located at www.revenue.nh.gov/gtc.

Source. #6662, eff 12-25-97; ss by #8526, eff 12-21-05; ss by #10536, eff 3-6-14; amd by #12639, eff 9-29-18; 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 1009.07) (see Revision Note #2 at chapter heading for Rev 1000)