N.H. Admin. Code § Rev 707.06 - Over Collection of Tax by Operators
(a) Operators
over-collecting tax, by any method other than rounding, shall pay the tax over
to the department unless verification such as, but not limited to, canceled
checks is shown that the tax was returned to the person who originally paid the
tax.
(b) Any portion of the tax in
(a) above, that is remitted to the department shall be returned to the operator
when:
(1) Verification such as, but not
limited to, canceled checks is shown that the tax was returned to the person
who originally paid the tax; and
(2) Documentation provided supports the
original remission of the tax to the department.
Notes
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