1. (a) Every wholesaler who sells, ships, or transports OTP, cigarettes or little cigars as described in Rev 1002.01(f), or RYO, shall complete and file Form DP-151, “Wholesalers’ Other Tobacco Products Tax Return”, with the department by the 15th day following the end of the reporting period, pursuant to RSA 78:3, I.
2. (b) Form DP-151, “Wholesalers’ Other Tobacco Products Tax Return”, shall be accompanied by a tax payment and shall contain the dated signature of either the taxpayer or the taxpayer’s preparer with title, preparer’s identification number and address to certify that they have examined the return and to the best of their belief it is true, correct, and complete.
3. (c) If filing an amended return, a statement shall be attached to the amended Form DP-151, “Wholesalers’ Other Tobacco Products Tax Return”, providing an explanation of the adjustments made to the original return.
4. (d) Form DP-151, “Wholesalers’ Other Tobacco Products Tax Return”, shall be filed and all taxes due remitted on a monthly basis, unless the commissioner has authorized the wholesaler to file quarterly pursuant to Rev 1003.02.

5. (e) Form DP-151, “Wholesalers Other Tobacco Products Tax Return” and the tax payment shall be submitted electronically through the Granite Tax Connect portal located at www.revenue.nh.gov/gtc, or by mail to:

   New Hampshire Department of Revenue Administration

   PO Box 637

   109 Pleasant Street

   Concord, NH 03302-0637

Source. #6662, eff 12-25-97; ss by #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 1009.09) (see Revision Note #2 at chapter heading for Rev 1000)