Section Rev 807.04 - Refund Requests(a) All requests for refund shall be submitted by the taxpayer on an amended Form CD-57-P, Form CD-57-S, Form CD-57-HC-P, or Form CD-57-HC-S, as appropriate, in accordance with Rev 807.03. In addition, the taxpayer shall attach the following to the amended form: (1) A copy of the originally filed Form CD-57-P, Form CD-57-S Form CD-57-HC-P, or Form CD-57-HC-S, as appropriate;(2) A copy of the original instrument by which the transfer was affected showing, if applicable, the indicia of payment of the real estate transfer tax affixed;(3) An explanation of the reason for the refund request;(4) The statutory authority under which the request is made;(5) The signature of each taxpayer requesting the refund;(6) A copy of the purchase and sales agreement, if any, with any amendments thereto, for the transfer;(7) A copy of the closing statement, if any, providing complete details of the amounts due to and from the transferee and the transferor of the real estate, and(8) Any other documentation to prove a refund is owed to the party requesting the refund.(b) Within 60 days of the department's receipt of the request and all required documentation as provided in Rev 807.04(a), the department shall notify the taxpayer who requested the refund whether the request is granted or denied in whole or in part. If the refund request is denied, the department shall also notify the taxpayer of their appeal rights, pursuant to RSA 21-J:28-b, II.(c) Within 15 business days following the end of the month in which the department makes a refund on a recorded transfer, the department shall send Form DP-3R, "Notice of Real Estate Transfer Tax Refunded," to the register of the county in which the property transferred was located.N.H. Admin. Code § Rev 807.04
#6691, eff 2-21-98, EXPIRED: 2-21-06
New . #8579, eff 3-8-06; ss by #10062, eff 12-24-11
Amended byVolume XXXIV Number 41, Filed October 9, 2014, Proposed by #10665, Effective 9/9/2014, Expires9/9/2024.Amended by Volume XXXIX Number 32, Filed August 8, 2019, Proposed by #12832, Effective 7/25/2019, Expires 7/25/2029.