Section Rev 1009.08 - Form DP-31, Application for Tobacco Tax License(a) Form DP-31, "Application for Tobacco Tax License", shall be completed and filed with the department for a tobacco license to sell tobacco products.(b) Form DP-31, "Application for Tobacco Tax License", shall contain the dated signature of an officer, owner, or member of the applicant to certify that they have examined the information contained in the form and to the best of their belief it is true, correct, and complete.(c) Form DP-31, "Application for Tobacco Tax License", shall be accompanied by the statutory fee, as set in RSA 78:6, IV, for the license when it is submitted.(d) Form DP-31, "Application for Tobacco Tax License" and the statutory fee 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
N.H. Admin. Code § Rev 1009.08
#6662, eff 12-25-97; ss by #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