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 taxpayer;
   2. (2) Credited to the estimated tax for the following year, if indicated by the taxpayer;
   3. (3) Refunded to the taxpayer, or 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; or
   4. (4) A combination of (2) and (3), above, if indicated by the taxpayer.
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 to the department’s satisfaction the requesting individual or organization’s right to the refund.

3. (c) If the taxpayer incorrectly files and makes payment of estimated taxes, but is not required to file a tax return, a written request for refund shall be mailed to:

   New Hampshire Department of Revenue Administration

   109 Pleasant Street

   P.O. Box 2072

   Concord, NH 03302-2072; and

4. (d) A request for refund in this section shall include:

   1. (1) Taxpayer name and mailing address;
   2. (2) Federal identification number;
   3. (3) Type of filer, if applicable;
   4. (4) The reason why the estimated tax payment was not required;
   5. (5) The tax year the estimated tax payment was made;
   6. (6) The amount of the estimated tax payment; and
   7. (7) Taxpayer’s dated signature in ink or in subsection (b), above, the requesting individual or organization’s dated signature in ink.

Source. #4557, eff 12-28-88; ss by #5071, eff 2-21-91; ss by #5947, eff 12-29-94; ss by #6321, eff 8-22-96; ss by #8137, eff 8-10-04; ss by #10211, eff 10-24-12; ss by #13433, eff 8-12-22