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 organization or the water’s edge combined group, as defined in RSA 77-A:1, XV, in accordance with RSA 21-J:28-a, IV;
   2. (2) Refunded to the taxpayer if requested by the taxpayer or to such other individual or organization that the department shall determine has a demonstrated legal or equitable interest in such refund as evidenced by satisfactory documentation that the department shall request in accordance with paragraph (b), below;
   3. (3) Credited to subsequent tax liability in accordance with RSA 77-A:7, I(b); or
   4. (4) A combination of (a)(2) and (a)(3), above, if indicated by the business organization or the water’s edge combined group.
2. (b) When a refund is requested by an individual or organization other than the taxpayer, the individual or organization requesting the refund shall submit such documents and evidence that the department shall request substantiating the reason the taxpayer is not able to request the refund directly and establish the requesting individual or organization’s right to the refund.

3. (c) A business organization not required to file a tax return, which 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. #2012, eff 5-5-82; ss by #2722, eff 5-23-84; ss by #4192, eff 12-23-86; ss by #5490, eff 10-19-92; amd by #5910, eff 10-14-94; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06; ss by #10758, eff 1-16-15; ss by #13126-B, eff 10-24-20; ss by #13450, eff 9-23-22; ss by #14231, eff 4-3-25, EXPIRES 4-3-35