N.H. Admin. Code § Rev 2604.02

Current through Register No. 50, December 12, 2024

Section Rev 2604.02 - Refunds

(a) The department shall only pay refunds to distribution companies that are no longer subject to the requirement to collect and remit the electricity consumption tax.

(b) Consumers who pay taxes in error to:

(1) A distribution company, shall request a refund from the distribution company; or

(2) The department shall request a refund from the department pursuant to (c) below.

(c) Taxpayers requesting a refund for taxes paid to the department shall:

(1) Complete and file an amended Form DP-133, "Electricity Consumption Tax Return," for the applicable period with the department; and

(2) Attach a statement to the return indicating:

a. The reasons for the refund request; and

b. The specific cause of the error.

(d) The department shall issue refunds for taxes that are collected in error from taxpayers who:

(1) Were required, pursuant to RSA 83-E:6, to pay the electricity consumption tax directly to the department and who, in fact, paid such taxes; or

(2) Paid tax directly to the department on electricity consumed in another state.

(e) Taxpayers shall submit to the department the information listed in (f) below to calculate the amount of any refund, and document the basis for the refund request:

(f) Documentation sufficient to support the request for a refund shall include the following:

(1) The name of the taxpayer;

(2) The address of the taxpayer;

(3) The amount of the individual refund; and

(4) The reason for the refund 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; or

b. Other documents indicating that the tax was overpaid.

N.H. Admin. Code § Rev 2604.02

#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.