Section Rev 2602.02 - Consumers of Municipal Distribution Companies(a) All consumers of a municipal electricity distribution company shall be liable for the tax when the municipal distribution company distributes electricity beyond its municipal boundaries.(b) The municipal distribution company distributing electricity beyond its municipal boundaries shall: (1) Collect the electricity consumption tax from its consumers as required for every distribution company in RSA 83-E:3; and(2) File the electricity consumption tax returns required pursuant to RSA 83-E:5.N.H. Admin. Code § Rev 2602.02
#7479, eff 4-24-01 ; ss by #9443, eff 4-1-09
Amended by Volume XXXVII Number 15, Filed April 13, 2017, Proposed by #12138, Effective 3/22/2017, Expires 3/22/2027.