N.H. Admin. Code § Rev 1009.09 - Form DP-151, Wholesalers' Other Tobacco Products Tax Return
(a)
Every wholesaler who sells, ships, or transports OTP, cigarettes or little
cigars as described in
Rev
1002.01(f), or RYO, shall complete
and file Form DP-151, "Wholesalers' Other Tobacco Products Tax Return", with
the department by the 15 day following the end of the reporting period,
pursuant to RSA
78:3, I.
(b) Form DP-151, "Wholesalers' Other Tobacco
Products Tax Return", shall be accompanied by a tax payment and shall contain
the dated signature of either the taxpayer or the taxpayer's preparer with
title, preparer's identification number and address to certify that they have
examined the return and to the best of their belief it is true, correct, and
complete.
(c) If filing an amended
return, a statement shall be attached to the amended Form DP-151, "Wholesalers'
Other Tobacco Products Tax Return", providing an explanation of the adjustments
made to the original return.
(d)
Form DP-151, "Wholesalers' Other Tobacco Products Tax Return", shall be filed
and all taxes due remitted on a monthly basis, unless the commissioner has
authorized the wholesaler to file quarterly pursuant to
Rev
1003.02.
(e) Form DP-151, "Wholesalers Other Tobacco
Products Tax Return" and the tax payment shall be submitted electronically
through the Granite Tax Connect portal located at
www.revenue.nh.gov/gtc, or by mail
to:
New Hampshire Department of Revenue Administration
PO Box 637
109 Pleasant Street
Concord, NH 03302-0637
Notes
#6662, eff 12-25-97; ss by #8526, eff 12-21-05; ss by #10536, eff 3-6-14
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.