Section Rev 707.06 - Over Collection of Tax by Operators(a) Operators over-collecting tax, by any method other than rounding, shall pay the tax over to the department unless verification such as, but not limited to, canceled checks is shown that the tax was returned to the person who originally paid the tax.(b) Any portion of the tax in (a) above, that is remitted to the department shall be returned to the operator when: (1) Verification such as, but not limited to, canceled checks is shown that the tax was returned to the person who originally paid the tax; and(2) Documentation provided supports the original remission of the tax to the department.N.H. Admin. Code § Rev 707.06
Adopted byVolume XXXIV Number 46, Filed November 13, 2014, Proposed by #10714, Effective 11/7/2014.