1. (a) All requests for refund shall be submitted by the taxpayer in writing to:

   New Hampshire Department of Revenue Administration

   PO Box 637

   Concord, NH 03302-0637.

2. (b) All requests for refund shall contain the following:

   1. (1) A copy of the original document for which the recording surcharge was paid showing, if applicable, the indicia of payment of the recording surcharge affixed;
   2. (2) An explanation of the reason for the refund request;
   3. (3) The statutory authority under which the request is made;
   4. (4) The signature of each taxpayer requesting the refund;
   5. (5) A copy of the purchase and sales agreement, if any, with any amendments thereto, for the transfer;
   6. (6) A copy of the closing document, if any, providing complete details of the amounts due to and from the transferee and the transferor of the real estate; and
   7. (7) Any other documentation to prove a refund is owed to the party requesting the refund.
3. (c) The request for refund shall be granted, provided the taxpayer's documentation indicates that such refund is owed.
4. (d) Within 15 business days following the end of the month in which the department refunds a recording surcharge, the department shall send Form DP-3LR, “Report of Recording Surcharge Refunded,” to the register of deeds of the county in which the property is located.
5. (e) No recording fee, or other fee, shall be charged by the register of deeds to either the department or to any party with respect to the recording of Form DP-3LR.

Source. #9437, eff 3-24-09; ss by #12137, eff 3-22-17 (formerly Rev 3003.03); amd by #12833, eff 7-25-19