1. (a) A Form CD-108, “Unaffixed Tobacco Tax Stamp Refund Request”, shall be completed by the wholesaler to request redemption of unused and unaffixed tobacco tax stamps for refund, and filed with the department by mail at:

   New Hampshire Department of Revenue Administration

   Collections Division

   P.O. Box 454

   109 Pleasant Street

   Concord, New Hampshire 03302-0454.

2. (b) The completed Form CD-108, “Unaffixed Tobacco Tax Stamp Refund Request”, shall be accompanied by the unused and unaffixed stamps, as provided in Rev 1004.06.
3. (c) The Form CD-108, “Unaffixed Tobacco Tax Stamp Refund Request”, shall contain the dated signature of the licensed wholesaler or authorized agent.

Source. #13817, eff 12-1-243 (see Revision Note #2 at chapter heading for Rev 1000)