Section Rev 2604.01 - Credits(a) The department shall make adjustments for taxes that are remitted in error through credits to subsequent returns.(b) Distribution companies shall request a credit from the department for amounts which have been requested by the consumer under the provisions of Rev 2604.02(b)(1), only after such amounts have been returned to the consumer.(c) Taxpayers shall submit to the department the information listed in (d) below to calculate the amount of any credit, and document the basis for the credit request.(d) Documentation sufficient to support the request of a credit shall include the following: (1) The name of the taxpayer;(2) The address of the taxpayer;(3) The amount of the individual overpayment;(4) The reason for the credit request citing the specific cause the taxpayer believes created an overpayment of tax showing evidence that the tax was an overpayment by: a. The calculation of the tax on the invoice; orb. Other documents indicating that the tax was overpaid; and(5) In the instance of a distribution company, evidence such as a cancelled check payable to, or credit memo issued to, the consumer that the amounts requested have been repaid or credited to the consumer.N.H. Admin. Code § Rev 2604.01
#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.