Section Rev 3103.04 - Lottery Commission Withholding and Transmittal of Tax Withheld(a) The Lottery Commission shall withhold all tax due and payable to the state from any payout of gambling winnings.(b) All amounts withheld shall be delivered to the department or deposited with Treasury where applicable on a monthly basis by the 15th day of the month.N.H. Admin. Code § Rev 3103.04