All forms and reports filed with the department shall be:

1. (a) Mailed to:

   New Hampshire Department of Revenue Administration

   Municipal and Property Division

   PO Box 487

   Concord, NH 03302-487; or

2. (b) Hand delivered to the department at:

   Governor Hugh J. Gallen Office Park South

   109 Pleasant Street

   Medical and Surgical Building

   Concord, NH 03301.

Source. (See Revision Note #1 at chapter heading for Rev 600) #10581, eff 5-1-14; ss by #13916, eff 3-28-24 (see Revision Note #2 at chapter heading for Rev 600)