Section Rev 3103.08 - Overpayment of Tax(a) An overpayment of tax, verified by the department, pursuant to RSA 77:47, shall be treated in the following sequence: (1) Applied to offset any other state of New Hampshire tax liability of the taxpayer in RSA 21-J:28-a, IV; or(2) Refunded to the taxpayer.(b) The department shall notify the taxpayer in the event of any such offset in tax.N.H. Admin. Code § Rev 3103.08