1. (a) An overpayment of tax, verified by the department, shall be treated in the following sequence:

   1. (1) Applied to offset any other tax liability of the business enterprise or the water’s edge combined group, in accordance with RSA 21-J:28-a, IV;
   2. (2) Refunded to the taxpayer if requested by the taxpayer;
   3. (3) Credited to subsequent tax liability in accordance with RSA 77-E:6, II; or
   4. (4) A combination of (2) and (3), above, if indicated on Form BT-Summary, “Business Tax Summary” by the business enterprise or the water’s edge combined group.

2. (b) A business enterprise, which is not required to file a tax return, but incorrectly files and makes a payment of estimated taxes, shall request a refund by:

   1. (1) Completing and filing Form BT-SUMMARY with the department to request a refund pursuant to RSA 21-J:29, I(b); or

   2. (2) Submitting a written request:

      1. a. To the department at:

         New Hampshire Department of Revenue Administration

         Taxpayer Services Division

         PO Box 3306

         109 Pleasant Street

         Concord, NH 03302-3306; and

      2. b. Which includes the following:

         1. 1. Name and mailing address;
         2. 2. Taxpayer identification number;
         3. 3. The type of entity for the business organization;
         4. 4. The reason the estimated tax payment was not required to be made;
         5. 5. The tax year for which the estimated tax payment was made;
         6. 6. The amount of the estimated tax payment; and
         7. 7. Preparer’s dated signature.

Source. #7178, eff 12-23-99, EXPIRED: 12-23-07 New. #9065, eff 1-10-08; ss by #11032, eff 1-29-16; ss by #13126-B, eff 10-24-20; ss by #13450, eff 9-23-22