Section Rev 1008.06 - Discontinuing Operations(a) A manufacturer or wholesaler that discontinues operations subject to the provisions of RSA 78 shall return its license to the department's collections division within 30 days after discontinuing operations by: (1) Mailing it to: New Hampshire Department of Revenue Administration
Collections Division
P. O. Box 454
109 Pleasant Street
Concord New Hampshire 03302-0454; or
(2) Delivering it to Governor Hugh J. Gallen Office Park South, 109 Pleasant Street, Medical and Surgical Building, Concord, NH.(b) License fees shall not be refundable if business operations cease prior to the expiration date of the license.(c) The tobacco tax license shall not be transferable from one business entity to another.N.H. Admin. Code § Rev 1008.06
#8526, eff 12-21-05; ss by #10536, eff 3-6-14
Amended by Volume XL Number 24, Filed June 11, 2020, Proposed by #130496/4/2020, Expires 6/4/2030 (See Revision Note at chapter heading for Rev 1000).Amended by Volume XLII Number 49, Filed December 8, 2022, Proposed by #13490, Effective 11/15/2022, Expires 11/15/2032