N.H. Admin. Code § Rev 1007.01 - Administration

(a) For purposes of RSA 21-J:31 and RSA 541-C:2, X, the required cigarette, little cigar, and RYO tax reports, Form AU-202, "Resident Wholesaler Cigarette Tax Report" or Form AU-201, "Non-Resident Wholesaler Cigarette Tax Report", shall be considered a return.

(b) For purposes of RSA 21-J:29, the statute of limitations for audit purposes shall be based on the taxpayer's reporting period.

(c) For purposes of RSA 21-J:28, RSA 21-J:31, and RSA 21-J:33, Form AU-215, "Consumer Tobacco Products Tax Return," and Form DP-151, "Wholesalers' Other Tobacco Products Tax Return," shall be considered returns.

Notes

N.H. Admin. Code § Rev 1007.01

#4707, eff 11-21-89; ss by #5301, eff 12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05; ss by #10536, eff 3-6-14 (from Rev 1006.01)

Amended byVolume XXXV Number 06, Filed February 12, 2015 , Proposed by #10766, Effective 1/22/2015, Expires1/22/2025. Amended by Volume XXXVIII Number 41, Filed October 11, 2018, Proposed by #12639, Effective 9/29/2018, Expires 9/29/2028. Amended by Volume XL Number 24, Filed June 11, 2020, Proposed by #130496/4/2020, Expires 6/4/2030.