Section Rev 1009.021 - Wholesaler's Accounting(a) Pursuant to RSA 78:13, III, every wholesaler shall file an accounting of all OTP, cigarettes and little cigars as described in Rev 1002.01(g), and RYO, transferred to and from any premises in this state where such tobacco products are possessed, stored, or sold, with the department on or before the 15 day following the end of each reporting period.(b) The accounting shall contain, at a minimum: (1) The wholesaler's taxpayer identification number;(2) The wholesaler's license number;(3) The address of the premises;(4) The name and address of all manufacturers and wholesalers that transported such tobacco products to the premises during the reporting period;(5) The name and address of all wholesalers, retailers, and samplers that received such tobacco products from the premises during the reporting period; and(6) A listing of all such tobacco products transferred to or from the premises during the reporting period, by invoice number, invoice date, product type, quantity shipped, and list price.(c) The accounting shall be submitted electronically through the Granite Tax Connect portal located at www.revenue.nh.gov/gtc, or mailed to: New Hampshire Department of Revenue Administration
Audit Division
PO Box 1388
109 Pleasant Street
Concord, NH 03302-1388
(d) All records supporting the information in the wholesaler's accounting shall be retained for 3 years or until the resolution of any contested matters involved in an adjudicative proceeding or litigation with the department, whichever is later.N.H. Admin. Code § Rev 1009.021
Derived from 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