CHAPTER Rev
1000 TOBACCO TAX
Statutory Authority: RSA 78:6
REVISION NOTE #1:
Document #13049, effective 6-4-20,
adopted, amended, repealed, and readopted with amendments various rules in
Chapter Rev 1000. This required some
renumbering of rules in Part Rev 1001 as noted in the source notes. Source notes for the new, adopted rules
indicate only one Document number as “#13049”.
Source notes for amended rules indicate “amd
by #13049”. Source notes for the rules
readopted with amendments indicate “ss by #13049”.
The rules repealed by Document #13049 include
the following rules:
Rev 1001.17 defining “Sub-jobber”
Rev 1002.02 titled “Free Tobacco
Products” in Part Rev 1002 titled “Stamps”
Part Rev 1004 titled “Roll-Your-Own”:
Rev 1004.01 titled
“Documentation of Tax Paid for RYO”
Rev 1004.02 titled “OTP
Tax Liability”
Rev 1004.03 titled “Credits
or Refunds for Returned OTP for Wholesalers”
Prior filings
affecting the repealed Rev 1001.17 included the following documents:
#10536, eff 3-6-14 (from Rev 1001.10)
Renumbered by #12639 (formerly
Rev 1001.14)
Prior filings affecting the repealed
Rev 1002.02 included the following documents:
#4158, eff 11-3-86
#4707, eff 11-21-89
#5301, eff 12-26-91
#6662, eff 12-25-97
#8526, eff 12-21-05
(formerly Rev 1002.05)
#10536, eff 3-6-14
#12639, eff 9-29-18
Prior filings affecting the rules in
the repealed Part Rev 1004 included the following documents:
#1838, eff 10-19-81
(not including Rev 1004.03)
#2206, eff 12-12-82 (not
including Rev 1004.03)
#2541, eff 11-22-83
(not including Rev 1004.03)
#4158, eff 11-3-86
(not including Rev 1004.03)
#4707, eff 11-21-89
#5301, eff 12-26-91
#6662, eff 12-25-97
#8526, eff 12-21-05
#10536, eff 3-6-14
#10839, eff 5-27-15 (only Rev
1004.03)
#10883, eff 7-11-15 (only Rev
1004.01)
REVISION NOTE #2:
Document #13817, effective 12-1-23,
adopted, readopted, readopted with amendment, or repealed all
of the rules in Chapter Rev 1000.
Document
#13817 removed the former Part Rev 1004 which had been repealed and reserved by
Document #13049, effective 6-4-20. See
Revision Note #1. As a result of these
actions, Document #13817 also renumbered most of
the rules in Chapter Rev 1000 as noted in the source notes. Source notes for the rules readopted or
readopted with amendments indicate “ss by #13817.” Document #13817 replaces all prior filings
affecting Chapter Rev 1000.
Document #13817 adopted Rev 1004.06
titled “Redemption and Refund of Unused and Unaffixed Stamps” and Rev 1008.09
titled “Form CD-108, Unaffixed Tobacco Tax Stamp Refund Request.” Document #13817 repealed Rev 1001.181
defining “usable”.
The prior filings affecting the repealed
Rev 1001.181 after Document #8526, effective 12-21-05, included the following
documents:
#10536, eff 3-6-14 (from
Rev 1001.11)
Renumbered by #12639
(formerly Rev 1001.16)
Renumbered by #13049
as Rev 1001.181 (formerly Rev 1001.19)
PART Rev 1001 DEFINITIONS
Rev 1001.01 “Bond” means an
agreement between a wholesaler and a surety company authorized by the New
Hampshire insurance department to do business in this state whereby the
surety company, upon default of the wholesaler, pays the outstanding debt of
the wholesaler to the state up to the amount of the bond.
Source. #4707, eff 11-21-89; ss by #5301, eff
12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05; ss by #10536,
eff 3-6-14; ss by #13817, eff 12-1-23 (see Revision Note #2 at chapter heading
for Rev 1000)
Rev 1001.02 “Cigarette”
means “cigarette” as defined in RSA 78:1, I. The term includes a
little cigar.
Source. #4707, eff 11-21-89; ss by #5301, eff
12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05; ss by #10536,
eff 3-6-14; ss by #13049, eff 6-4-20 (See Revision Note #1 at chapter heading
for Rev 1000); ss by #13817, eff 12-1-23 (see Revision Note #2 at chapter
heading for Rev 1000)
Rev 1001.03 “Consumer”
means “consumer” as defined in RSA 78:1, III.
Source. #12639, eff 9-29-18; ss by #13049, eff 6-4-20
(See Revision Note #1 at chapter heading for Rev 1000); ss by #13817, eff
12-1-23( see Revision Note #2 at chapter heading for Rev 1000)
Rev 1001.04 “Department”
means the New Hampshire department of revenue administration.
Source. #4707, eff 11-21-89; ss by #5301, eff
12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05; ss by #10536,
eff 3-6-14 (from Rev 1001.02); renumbered by #12639 (formerly Rev 1001.03); ss
by #13817, eff 12-1-23 (see Revision Note #2 at chapter heading for Rev 1000)
Rev 1001.05 “Electronic
cigarette” means “electronic cigarette” as defined in RSA 78:1,
III-a. The term includes “e-cigarette”.
Source.
#/13049, eff 6-4-20 (See Revision Note #1
at chapter heading for Rev 1000); ss by #13817, eff 12-1-23 (formerly Rev
1001.041) (see Revision Note #2 at chapter heading for Rev 1000)
Rev 1001.06 “Little cigar”
means “little cigar” as defined in RSA 78:1, V.
Source.
#/13049, eff 6-4-20 (See Revision Note
#1 at chapter heading for Rev 1000); ss by #13817, eff 12-1-23 (formerly Rev
1001.042) (see Revision Note #2 at chapter heading for Rev 1000)
Rev 1001.07 “Manufacturer”
means “manufacturer” as defined in RSA 78:1, VI.
Source. #4707, eff 11-21-89; ss by #5301, eff
12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05 (formerly Rev 1001.08);
ss by #10536, eff 3-6-14 (from Rev 1001.03); renumbered by #12639 (formerly Rev
1001.04); ss by #13049, eff 6-4-20 (see Revision Note #1 at chapter heading for
Rev 1000); ss by #13817, eff 12-1-23 (formerly Rev 1001.05) (see Revision Note
#2 at chapter heading for Rev 1000)
Rev 1001.08 “Other tobacco
products (OTP)” means “other tobacco products” as defined in RSA 78:1,
VII. The term includes e-cigarettes and cigars other than premium
cigars as defined in RSA 78:1, IX or little cigars.
Source. #4707, eff 11-21-89; ss by #5301, eff
12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05(formerly Rev 1001.09);
ss by #10536, eff 3-6-14; renumbered by #12639 (formerly Rev 1001.05); ss by
#13049, eff 6-4-20 (see Revision Note #1 at chapter heading for Rev 1000); ss by #13817, eff 12-1-23 (formerly Rev 1001.06) (see
Revision Note #2 at chapter heading for Rev 1000)
Rev 1001.09 “Regular
accounting quarter” means the 4 3-month periods that coincide with the
taxpayer's accounting period.
Source. #4707, eff 11-21-89; ss by #5301, eff
12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05); ss by #10536,
eff 3-6-14 (from Rev 1001.04); renumbered by #12639 (formerly Rev 1001.06); ss
by #13817, eff 12-1-23 (formerly Rev 1001.07) (see Revision Note #2 at chapter
heading for Rev 1000)
Rev 1001.10 “Reporting
period” means one calendar month, unless otherwise authorized by the
department.
Source. #4707, eff 11-21-89; ss by #5301, eff
12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05 (formerly Rev 1001.10);
ss by #10536, eff 3-6-14 (from Rev 1001.05); renumbered by #12639 (formerly Rev
1001.07); ss by #13817, eff 12-1-23 (formerly Rev 1001.08) (see Revision Note
#2 at chapter heading for Rev 1000)
Rev 1001.11 “Retailer”
means “retailer” as defined in RSA 78:1, X.
Source. #4707, eff 11-21-89; ss by #5301, eff
12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05 (formerly Rev 1001.11);
ss by #10536, eff 3-6-14 (from Rev 1001.06); renumbered by #12639 (formerly Rev
1001.08); ss by #13049, eff 6-4-20 (see Revision Note #1 at chapter heading for
Rev 1000); ss by #13817, eff 12-1-23 (formerly Rev 1001.09) (see Revision Note
#2 at chapter heading for Rev 1000)
Rev 1001.12 “Roll-your-own
(RYO)” means “roll-your-own” as defined in RSA 78:1, I(b), with 0.09 ounces of
RYO tobacco being equivalent to one individual “cigarette.”
Source. #4707, eff 11-21-89; ss by #5301, eff
12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05 (formerly Rev 1001.12);
ss by #10536, eff 3-6-14; renumbered by #12639 (formerly Rev 1001.09); ss by
#13049, eff 6-4-20 (see Revision Note #1 at chapter heading for Rev 1000); ss
by #13817, eff 12-1-23 (formerly Rev 1001.10) (see Revision Note #2 at chapter
heading for Rev 1000)
Rev 1001.13 “Sale” or
“sell” means “sale” or “sell” as defined in RSA 78:1, XI.
Source. #12639, eff 9-29-18; ss by #13049, eff 6-4-20
(see Revision Note #1 at chapter heading for Rev 1000); ss by #13817, eff
12-1-23 (formerly Rev 1001.11) (see Revision Note #2 at chapter heading for Rev
1000)
Rev 1001.14 “Sampler” means
“sampler” as defined in RSA 78:1, XII.
Source. #12639, eff 9-29-18; ss by #13049, eff 6-4-20
(see Revision Note #1 at chapter heading for Rev 1000); ss by #13817, eff
12-1-23 (formerly Rev 1001.12) (see Revision Note #2 at chapter heading for Rev
1000)
Rev
1001.15 "Smoked" means inhaled and exhaled fumes from
burning tobacco products.
Source. #4707, eff 11-21-89; ss by #5301, eff
12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05 (formerly Rev 1001.13);
ss by #10536, eff 3-6-14 (from Rev 1001.07); renumbered by #12639 (formerly Rev
1001.10); ss by #13817, eff 12-1-23 (formerly Rev 1001.13) (see Revision Note
#2 at chapter heading for Rev 1000)
Rev 1001.16 “Smokeless
tobacco”, as referenced in the definition of “tobacco products” in RSA 78:1,
XIII, means any tobacco product manufactured in such a manner as to be suitable
for use by any method other than inhaling and exhaling burning tobacco
products, including, but not limited to, the following:
(a) Cavendish tobacco;
(b) Plug tobacco;
(c) Twist and fine cut
tobacco; and
(d) Any finely cut, ground,
or powdered tobacco such as snus, snuff, and snuff flour.
Source. #4707, eff 11-21-89; ss by #5301, eff
12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05 (formerly Rev 1001.13);
ss by #10536, eff 3-6-14 (from Rev 1001.08); renumbered by #12639 (formerly Rev
1001.11); ss by #13049, eff 6-4-20 (See Revision Note #1 at chapter heading for
Rev 1000); ss by #13817, eff 12-1-23 (formerly Rev 1001.14) (see Revision Note
#2 at chapter heading for Rev 1000)
Rev 1001.17 “Snuff flour”
means any finely cut, ground, or powdered tobacco that is dry and not intended
to be smoked.
Source. #4707, eff 11-21-89; ss by #5301, eff
12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05; ss by #10536,
eff 3-6-14 (from Rev 1001.11); renumbered by #12639 (formerly Rev 1001.12); ss
by #13817, eff 12-1-23 (formerly Rev 1001.15) (see Revision Note #2 at chapter
heading for Rev 1000)
Rev 1001.18 “Snus and
snuff” means any finely cut, ground, or powdered tobacco that is moist and not
intended to be smoked.
Source. #10536, eff 3-6-14; renumbered by #12639
(formerly Rev 1001.13); ss by #13817, eff 12-1-23 (formerly Rev 1001.16) (see
Revision Note #2 at chapter heading for Rev 1000)
Rev 1001.19 “Tobacco
products” means “tobacco products” as defined in RSA 78:1, XIII.
Source. #10536, eff 3-6-14; renumbered by #12639
(formerly Rev 1001.15); ss by #13049, eff 6-4-20 (formerly Rev 1001.18) (See
Revision Note #1 at chapter heading for Rev 1000); ss by #13817, eff 12-1-23
(formerly Rev 1001.17) (see Revision Note #2 at chapter heading for Rev 1000)
Rev 1001.20 “Taxpayer
identification number” means “taxpayer identification number” as defined in Rev
2902.11.
Source. #10536, eff 3-6-14; renumbered by #12639
(formerly Rev 1001.17); ss by #13049, eff 6-4-20 (formerly Rev 1001.20) (See
Revision Note #1 at chapter heading for Rev 1000); ss by #13817, eff 12-1-23
(formerly Rev 1001.18) (see Revision Note #2 at chapter heading for Rev 1000)
Rev 1001.21 “Wholesaler”
means “wholesaler,” as defined in RSA 78:1, XIV, licensed by
the department, pursuant to RSA 78.
Source. #10536, eff 3-6-14 (from Rev 1001.12);
renumbered by #12639 (formerly Rev 1001.18); ss by #13049, eff 6-4-20 (formerly
Rev 1001.21) (See Revision Note #1 at chapter heading for Rev 1000); ss by
#13817, eff 12-1-23 (formerly Rev 1001.19) (see Revision Note #2 at chapter
heading for Rev 1000)
PART Rev 1002 STAMPS
Rev 1002.01 Requirement
for Use of Stamps.
(a) A wholesaler who
satisfies RSA 78:2, III shall demonstrate that it paid the tax due on
cigarettes and little cigars sold or distributed to a retailer in this state by
affixing “A”, “B”, or “C” stamps purchased from the department to
each package of 20 or 25 by a heat transfer stamp method, either manually or
mechanically, before the wholesaler transfers possession to the retailer.
(b) The “A” stamp shall:
(1) Be
affixed to individual packages containing 25 cigarettes or little cigars which
are purchased from manufacturers participating in the Master Settlement
Agreement, pursuant to RSA 541-C:3, I(a), or from manufacturers not
participating in the Master Settlement Agreement, pursuant to RSA 541-C:3,
I(b); and
(2) Have
a value equal to the tax rate established in RSA 78:2, I for packages of 20
cigarettes or little cigars, multiplied by 125%.
(c) The “B” stamp shall:
(1) Be
affixed to individual packages containing 20 cigarettes or little cigars which
are purchased from manufacturers participating in the Master Settlement
Agreement, pursuant to RSA 541-C:3, I(a); and
(2) Have
a value equal to the tax rate established in RSA 78:2, I for packages of 20
cigarettes or little cigars.
(d) The “C” stamp shall:
(1) Be
affixed to individual packages containing 20 cigarettes which are purchased
from manufacturers not participating in the Master Settlement Agreement,
pursuant to RSA 541-C:3, I(b); and
(2) Have
a value equal to the tax rate established in RSA 78:2, I for packages of 20
cigarettes.
(e) Pursuant to RSA 78:11,
II, every wholesaler shall keep on hand at each premises in this state where
cigarettes or little cigars are possessed, stored, or sold, enough stamps
purchased within the previous 90 days to pay the tax due on all cigarettes and
little cigars present at the premises at any given time.
(f) For cigarettes and
little cigars in packages of other than 20 or 25, or too small to affix a
stamp, or for RYO, a wholesaler who satisfies RSA 78:2, III shall, in lieu of
stamps, keep documentation to demonstrate that it paid the tax due, and has
complied with the reporting and payment requirements for OTP, as provided in
Rev 1003.
(g) Each invoice issued by
a wholesaler shall state that the tax has been collected.
(h) A stamp affixed to an
individual package shall be deemed to comply with this section only if:
(1) A
single stamp is affixed to each package;
(2) The
stamp is at least 75% visible; and
(3) The
stamp’s numerical designation is legible.
Source. #4158, eff 11-3-86; ss by #4707, eff
11-21-89; ss by #5301, eff 12-26-91; ss by #6662, eff 12-25-97; ss by #8526,
eff 12-21-05; ss by #10536, eff 3-6-14; amd by
#10883, eff 7-11-15; ss by #12389, eff 9-27-17; ss by
#13049, eff 6-4-20 (see Revision Note #1 at chapter heading for Rev 1000);
ss by #13490, eff 11-15-22; ss by #13817, eff 12-1-23 (see Revision Note #2 at
chapter heading for Rev 1000)
PART
Rev 1003 OTHER TOBACCO
PRODUCTS
Rev 1003.01 Documentation
of Tax Paid for OTP.
(a) No wholesaler shall
sell, ship, or transport OTP to retailers located in New Hampshire without
documentation of tax paid.
(b) An invoice from a
wholesaler to a retailer or sampler for the purchase of OTP, pursuant to RSA
78:14, III, shall be documentation of tax paid.
(c) Every retailer and
sampler shall keep on its licensed premises documentation of tax paid for
all OTP on the premises, including, but not limited to, all invoices
from wholesalers.
Source. #1838, eff 10-19-81; ss by #2206, eff
12-12-82; and by #2357, eff 5-1-83; ss by #4158, eff 11-3-86; ss by #4707, eff
11-21-89; ss by #5301, eff 12-26-91; ss by #6662, eff 12-25-97; ss by #8526,
eff 12-21-05; ss by #10536, eff 3-6-14; ss by #10883, eff 7-11-15; ss by
#13049, eff 6-4-20 (see Revision Note #1 at chapter heading for Rev 1000); ss
by #13817, eff 12-1-23 (see Revision Note #2 at chapter heading for Rev 1000)
Rev 1003.02 OTP
Tax Liability.
(a) Every wholesaler
who satisfies RSA 78:2, III shall, pursuant to Rev 1008.11, complete and file
Form DP-151, “Wholesalers’ Other Tobacco Products Tax Return”,
with the department:
(1) On
a monthly basis; or
(2) On
a quarterly basis, if permission to file quarterly has been granted by the
department in writing.
(b) Wholesalers requesting
to file a Form DP-151 for a quarterly period shall submit the request:
(1) Electronically
through the Granite Tax Connect portal located at www.revenue.nh.gov/gtc; or
(2) In writing to:
New Hampshire
Department of Revenue Administration
Collections
Division
P.O. Box 454
109 Pleasant
Street
Concord, New
Hampshire, 03302-0454.
(c) The request made in (b)
above, shall contain the following information:
(1) The
wholesaler’s:
a. Name
and address;
b. Tax
identification number; and
c. License
number; and
(2) The
reasons why a change of reporting period is requested.
(d) The department shall
grant the request made in (b) above, if:
(1) The
wholesaler’s average monthly tax liability is $500.00 or less per month for the
calendar quarter immediately preceding the submission of the request; and
(2) The
wholesaler has no outstanding tax liability.
(e) The department shall
automatically revoke permission to file on a quarterly basis if:
(1) The wholesaler
fails to timely file any return or report;
(2) The
wholesaler files a return, report, or affidavit, which is determined to
be false;
(3) The wholesaler
is not in good standing with department as provided in RSA 78:8, III,
including, but not limited to, if any check is returned for
nonsufficient funds;
(4) The
wholesaler fails to comply with the requirements of RSA 78 or this chapter; or
(5) The
wholesaler’s tax liability exceeds $500 per month, pursuant to (g) below.
(f) The due date of
quarterly returns shall be the 15th day of the month following the end of each
calendar quarter.
(g) If, during any
subsequent calendar quarter, the average tax liability of a wholesaler filing
on a quarterly basis exceeds $500.00 per month, the wholesaler shall commence
monthly filings.
Source. #1838, eff 10-19-81; ss by #2206, eff
12-12-82; amd by #2357, eff 5-1-83; ss by #4158, eff
11-3-86; ss by #4707, eff 11-21-89; ss by #5301, eff 12-26-91; ss by #6662, eff
12-25-97; ss by #8526, eff 12-21-05; ss by #10536, eff 3-6-14; amd by #13049, eff 6-4-20 (see Revision Note #1 at
chapter heading for Rev 1000); ss by #13490, eff 11-15-22; ss by #13817, eff
12-1-23 (see Revision Note #2 at chapter heading for Rev 1000)
Rev 1003.03 Credits
or Refunds for Returned OTP for Wholesalers.
(a) Wholesalers shall
obtain credits or refunds for outdated, damaged, or unsaleable returned OTP by
either of the following methods:
(1) By taking a credit of the amount due against
the tax liability on their Form DP-151, “Wholesalers’ Other Tobacco Products
Tax Return”; or
(2) By mailing a written request to the
department, for a refund, at:
New Hampshire
Department of Revenue Administration
Collections
Division
P.O. Box 454
109 Pleasant
Street
Concord, New
Hampshire 03302-0454.
(b)
The amount of credit or refund shall be calculated using the tax rate
and wholesale sales price in effect at the time the tax was paid.
(c)
Each wholesaler requesting a credit or refund shall also provide copies
of:
(1) Invoices showing the following:
a. The name and address of the retailer
returning the OTP to the wholesaler;
b. The date the OTP was sent back to the
wholesaler;
c. The description and quantity of the OTP
returned by the retailer to the wholesaler; and
d. The reason the OTP was returned;
(2) Any documents used by the wholesaler to
return the OTP to the manufacturer; and
(3) All affidavits from the manufacturer
verifying the receipt and destruction of the OTP for which the credit or refund
is being claimed.
Source. #1838, eff 10-19-81; ss by #2206, eff
12-12-82; ss by #4158, eff 11-3-86; ss by #4707, eff 11-21-89; ss by #5301, eff
12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-06; ss by #10536
eff 3-6-14 (formerly Rev 1003.04); amd by #10839, eff
5-27-15; amd by #13049, eff 6-4-20 (see Revision Note
#1 at chapter heading for Rev 1000); ss by #13817, eff 12-1-23 (see Revision
Note #2 at chapter heading for Rev 1000)
Rev 1003.04 E-cigarettes.
(a) If
a container of liquid or other substance containing nicotine that is
intended to be opened and used with or in an electronic smoking device is sold
packaged with such a device, and the wholesale sales price is not separately stated,
the entire package shall be subject to the tax as provided in RSA 78:2,
II(b)(2).
(b) On or after January 1,
2021, no retailer shall possess, with or without an intent to sell,
e-cigarettes purchased from a wholesaler before January 1, 2020.
(c) If any e-cigarettes are
found at any place in this state in violation of (b) above, they shall be
contraband tobacco products subject to forfeiture, as provided in RSA
78:18.
Source.
#13049, eff 6-4-20 (see Revision Note #1
at chapter heading for Rev 1000); ss by #13817, eff 12-1-23 (see Revision Note
#2 at chapter heading for Rev 1000)
Rev 1003.05 Wholesale
Sales Price. If a wholesaler who satisfies RSA 78:2, III
purchases, receives, or otherwise acquires OTP from a manufacturer or
other wholesaler owned or controlled by the same person who owns the acquiring
wholesaler, or otherwise related to the acquiring wholesaler, the wholesale
sales price of such OTP shall be the established price for which the
manufacturer or other wholesaler sells the OTP to an unrelated wholesaler, in
accordance with the manufacturer’s or other wholesaler’s applicable list prices
in effect at the time of acquisition.
Source.
#13049, eff 6-4-20 (see Revision Note #1
at chapter heading for Rev 1000); ss by #13817, eff 12-1-23 (see Revision Note
#2 at chapter heading for Rev 1000)
Rev 1003.06 Free
Tobacco Products.
(a) Prior to distributing
free tobacco products to consumers for promotional purposes, a sampler shall
ship them to a New Hampshire licensed wholesaler for payment of the tax.
(b) A wholesaler receiving
free tobacco products pursuant to (a) above shall:
(1) Remit
payment of the tax with Form DP-151, “Wholesalers’ Other Tobacco Products Tax
Return,” pursuant to Rev 1003.02; and
(2) Provide documentation
to evidence tax paid to the sampler, as provided in Rev 1003.01.
(c) The wholesaler shall be
responsible for obtaining reimbursement from the sampler for the cost of the
tax.
Source.
#13049, eff 6-4-20 (see Revision Note #1
at chapter heading for Rev 1000); ss by #13817, eff 12-1-23 (see Revision Note
#2 at chapter heading for Rev 1000)
Source.
#13049, eff 6-4-20 (see Revision Note #1
at chapter heading for Rev 1000); ss by #13817, eff 12-1-23 (formerly Rev
1003.021) (see Revision Note #2 at chapter heading for Rev 1000)
PART Rev 1004 PURCHASES OF TAX STAMPS
Rev 1004.01 Purchases of
Tax Stamps. Licensed wholesalers purchasing tax
stamps shall:
(a) Submit a completed Form
CD-15, “Cigarette Stamp Order”, to the department in accordance with
Rev 1008.06;
(b) Be liable for the
payment of all shipping expenses, including any insurance charges; and
(c) Be liable for the
payment of the tax stamps purchased.
Source. #1838, eff 10-19-81; ss by #2206, eff
12-12-82; ss by #4158, eff 11-3-86; ss by #4707, eff 11-21-89; ss by #5301, eff
12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05; ss by #10536,
eff 3-6-14 (from Rev 1004.01); ss by #13490, eff 11-15-22; ss by #13817, eff
12-1-23 (formerly Rev 1005.01) (see Revision Note #2 at Chapter heading for Rev
1000)
Rev 1004.02 Independence
of Transactions.
(a) Each purchase of “A”,
“B”, or “C” tax stamps shall be a separate transaction.
(b) No credit or debit
incurred in one transaction shall be applied to another transaction.
Source. #1838, eff l0-19-81; ss by #2206, eff
12-12-82; ss by #4158, eff 11-3-86; ss by #4707, eff 11-21-89; ss by #5301, eff
12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05; ss by #10536,
eff 3-6-14 (from Rev 1004.02); ss by #13490, eff 11-15-22; ss by #13817, eff
12-1-23 (formerly Rev 1005.02) (see Revision Note #2 at Chapter heading for Rev
1000)
Rev 1004.03 Purchases of
Tax Stamps on Credit.
(a) To open a credit
account and charge purchases of tax stamps, wholesalers shall submit a written
request to:
New Hampshire
Department of Revenue Administration
Collections
Division
P.O. Box 454
109 Pleasant
Street
Concord N.H. 03302-0454.
(b) The request shall be
accompanied by:
(1) The
wholesaler’s most recent financial statement prepared in accordance with
generally accepted accounting principles;
(2) The
names, addresses and telephone numbers of 3 credit references; and
(3) A
completed Form CD-18, “Tobacco Tax Credit Bond”, in accordance with Rev
1008.07.
(c) The department shall
require the wholesalers to provide more current information of that which is
requested in (b) above when the information submitted is not the most current.
(d)
The aggregate amount of purchases
charged by a wholesaler shall not exceed 75% of the wholesaler’s bond amount.
(e) The coverage of the
bond shall include, in addition to the outstanding balance, interest pursuant
to RSA 21-J:28, penalties pursuant to RSA 21-J:33, and costs, including, but
not limited to, attorney’s fees.
(f) Wholesalers may pay for
orders charged to their credit account electronically through the automated
clearing house (ACH) debit method by assessing the department’s Granite Tax
Connect portal at gtc.revenue.nh.gov.
Source. #1838, eff 10-19-81; ss by #2206, eff
12-12-82; ss by #4158, eff 11-3-86; ss by #4707, eff 11-21-89; ss by #5301, eff
12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05; ss by #10536,
eff 3-6-14 (from Rev 1004.03); amd by #13049, eff
6-4-20 (see Revision Note #1 at chapter heading for Rev 1000); ss by #13817,
eff 12-1-23 (formerly Rev 1005.03) (see Revision Note #2 at Chapter heading for
Rev 1000)
Rev 1004.04 Payment
Methods.
(a) Purchases of tax stamps
shall be paid for by:
(1) Charging the
purchases to the wholesaler’s credit account; or
(2) Immediate
payment for the total amount of the order by presenting the department with:
a. Cash;
b. A
money order issued through a third-party payable to the state of New
Hampshire;
c. A
cashier’s check payable to the state of New Hampshire; or
d. A
certified check payable to the state of New Hampshire.
(b) Any purchase not paid
in full in a timely manner shall, pursuant to RSA 21-J:28, accrue interest and
penalties pursuant to RSA 21-J:33.
Source. #10536, eff 3-6-14 (from Rev 1004.04); ss by
#13817, eff 12-1-23 (formerly Rev 1005.04) (see Revision Note #2 at Chapter
heading for Rev 1000)
Rev 1004.05 Refunds for
Stamps on Outdated, Damaged or Unsaleable Cigarettes for Wholesalers.
(a) Wholesalers shall
obtain refunds for tax paid on outdated, damaged, or unsaleable returned
cigarettes or little cigars, as provided by RSA 78:12, IV, by completing a Form
CD-92, “Notice of Intent to Return Damaged or Obsolete Cigarettes to
Manufacturer,” and filing it with the department’s collections division, in
accordance with Rev 1008.08, at least 10 business days prior to shipping the
cigarettes or little cigars back to the manufacturer.
(b) Form CD-92, “Notice of
Intent to Return Damaged or Obsolete Cigarettes to Manufacturer”, shall be
accompanied by copies of all documents used by the wholesaler to return the
cigarettes or little cigars to the manufacturer.
(c) After filing Form
CD-92, wholesalers shall file with the department all affidavits from the
manufacturer verifying the receipt, the date, and method of destruction of the
cigarettes or little cigars for which the refund is being claimed.
(d) The affidavits in
(c) above, shall be submitted electronically through the Granite Tax Connect
portal located at www.revenue.nh.gov/gtc,
or e-mailed to dra.collections@dra.nh.gov, or mailed to:
New Hampshire
Department of Revenue Administration
Collections
Division
P. O. Box 454
109 Pleasant
Street
Concord, New
Hampshire 03302-0454.
(e) Upon receipt of all
required documents, the department shall issue the refunds. The
amount of the refund shall be calculated using the tax rate and wholesale price
in effect at the time the tobacco product was purchased.
Source. #10536, eff 3-6-14; amd
by #10839, eff 5-27-15; ss by #13049, eff 6-4-20 (see Revision Note #1 at
chapter heading for Rev 1000); ss by #13490, eff 11-15-22; ; ss by #13817, eff
12-1-23 (formerly Rev 1005.05) (see Revision Note #2 at Chapter heading for Rev
1000)
Rev 1004.06 Redemption and Refund of Unused and
Unaffixed Stamps.
(a)
Wholesalers may request a redemption of unused and unaffixed stamps for
a refund by returning those unused and unaffixed stamps, and completing and
submitting a Form CD-108, “Unaffixed Tobacco Tax Stamp Refund Request” to:
New Hampshire
Department of Revenue Administration
Collections
Division
P.O. Box 454
109 Pleasant
Street
Concord, New
Hampshire 03302-454.
(b)
Each stamp returned for redemption and refund in (a) above shall be at
least 75% undamaged.
(c)
The amount of the refund shall be calculated using the tax rate at the
time the stamps were purchased.
Source. #13187, eff 12-1-23 (see Revision Note #2 at
chapter heading for Rev 1000)
PART Rev 1005 ACCOUNTING
RECORDS
Rev 1005.01 Definitions. For
purposes for this part the following definitions shall apply:
(a) “Brand families” means
all styles of cigarettes and little cigars sold under the same trade mark and
differentiated from one
another by means of additional modifiers or descriptors, including, but not
limited to, “menthol,” “kings,” and “100s,” and includes any brand name alone
or in conjunction with any other word, trademark, logo, symbol, motto, selling
message, recognizable pattern of colors, or any other indicia of product
identification identical or similar to, or identifiable with, a previously
known brand of cigarettes or little cigars;
(b) “Non-participating
manufacturer (NPM)” means any manufacturer that makes payments into a qualified
escrow fund as required under RSA 541-C, but has not become a participating
manufacturer as set forth in Section II(jj) of the
Tobacco Master Settlement Agreement; and
(c) “Participating
manufacturer (PM)” means participating manufacturer as a given term in Section
II(jj) of the Tobacco Master Settlement Agreement and
all amendments thereto under RSA 541-D:2, V.
Source. #10766, eff 1-22-15; amd
by #13049, eff 6-4-20 (see Revision Note #1 at chapter heading for Rev 1000); ss
by #13817, eff 12-1-23 (formerly Rev 1006.01) (see Revision Note #2 at chapter
heading for Rev 1000)
Rev 1005.02 Content and
Maintenance of Accounting Records.
(a) Every manufacturer,
wholesaler, retailer, and sampler shall keep complete and accurate records
relating to all the tobacco products it manufactured, purchased, or otherwise
acquired, and the sale or distribution of such tobacco products, for the later
of a period of 3 years, of which for the
first 12 months from the date of manufacture, purchase, acquisition, sale, or
distribution those records shall be located at the place of business identified
in its license, or until the completion of all:
(1) Audits
commenced by the department;
(2) Administrative
appeals pending before the department; and
(3) Judicial proceedings pending between the
manufacturer, wholesaler, retailer, or sampler and the department.
(b) Every manufacturer and
wholesaler shall deliver with each sale or distribution of tobacco products an
invoice or written statement as required by RSA 78:15, VI, and retain
a duplicate.
(c) The following records
shall be maintained by wholesalers to the extent applicable:
(1) Books
of account, including but not limited to:
a. The
general ledger;
b. The
cash receipts;
c. The
cash disbursements; and
d. The
sales and purchase journals;
(2) Invoices
for all tobacco products:
a. Purchased;
b. Acquired;
c. Sold;
or
d. Exchanged;
(3) All
pertinent bank statements;
(4) Purchase
and sale records identifying the total number of cigarette and little cigar
packages and the total count of cigarettes or little cigars
per package;
(5) Records
identifying the individual “A”, “B” or, “C” tax stamp
purchase requisitions;
(6) Documentation
for all cigarettes and little cigars, by number of packages and number of
cigarettes or little cigars per package, or any tobacco
products returned to manufacturer indicating product returned and
date returned;
(7) Bills
of lading indicating date the tobacco products were received;
(8) Quarterly inventory for:
a. PMs
including:
1. All stamped or
unstamped cigarettes, little cigars, and RYO purchased by a resident wholesaler
for New Hampshire, other states, or both;
2. All New Hampshire
or other states’ stamped and unstamped
cigarettes, little cigars, and RYO, saleable or damaged in the possession of a
resident wholesaler;
3. All New Hampshire
stamped cigarettes, little cigars, and RYO which are saleable or damaged in the
possession of a non-resident wholesaler;
4. All
New Hampshire or other states’ stamped and
unstamped cigarettes, little cigars, and RYO returned to the
manufacturer for any reason by a resident wholesaler;
5. All
New Hampshire stamped cigarettes, little cigars, and RYO sold in New
Hampshire by a resident wholesaler and into New Hampshire by a
non-resident wholesaler;
6. All non-taxable cigarette,
little cigar, and RYO sales in New Hampshire by a resident
wholesaler and into New Hampshire by a
non-resident wholesaler;
7. All cigarettes,
little cigars, and RYO stamped and unstamped sold into other states by a
resident wholesaler; and
8. All
New Hampshire stamped cigarettes, little cigars, and RYO returned to the
manufacturer for any reason by a non-resident wholesaler; and
b. NPMs
including:
1. All
stamped or unstamped cigarettes, little cigars, and RYO purchased by a resident
wholesaler for New Hampshire, other states, or both;
2. All
New Hampshire, other states, or both stamped and unstamped
cigarettes, little cigars, and RYO, saleable or damaged in the possession of a
resident wholesaler;
3. All New Hampshire stamped
cigarettes, little cigars, and RYO, which are saleable or damaged, in the
possession of a non-resident wholesaler;
4. All
New Hampshire, other states, or both stamped and unstamped
cigarettes, little cigars, and RYO returned to the manufacturer for any reason
by a resident wholesaler;
5. All
New Hampshire stamped cigarettes, little cigars, and RYO sold
in New Hampshire by a resident wholesaler and into New
Hampshire by a non-resident wholesaler;
6. All non taxable cigarette,
little cigar, and RYO sales in New Hampshire by
a resident wholesaler and into New Hampshire by a
non-resident wholesaler;
7. All cigarettes,
little cigars, and RYO stamped and unstamped sold into other states by a
resident wholesaler; and
8. All
New Hampshire stamped cigarettes, little cigars, and RYO returned to
the manufacturer for any reason by a non-resident wholesaler;
(9) Beginning
and ending quarterly inventory of all tobacco tax stamps including purchases
for resident wholesalers;
(10) Beginning
and ending quarterly inventory of New Hampshire tobacco stamps
including purchases for non-resident wholesalers;
(11) Daily
logs of cigarette and little cigar packages stamped;
(12) Invoices
for all sample tobacco products received;
(13) Documentation
for all OTP, by number of units returned to the manufacturer and the
date returned;
(14) Invoices
indicating New Hampshire OTP tax charged;
(15) Documentation
showing the total OTP sales, listed by each individual
taxing jurisdiction;
(16) Inventory
of stamp rolls purchased by roll number;
(17) Inventory
of stamp rolls purchased by individual stamp number;
(18) Inventory
of stamped product sold by roll number;
(19) Inventory
of stamped product sold by individual stamp number;
(20) Copies
of monthly filed Form AU-201, “Non-Resident Wholesaler Cigarette Tax Report” or
Form AU-202, “Resident Wholesaler Cigarette Tax Report”;
(21) Accounting
policy and procedures manuals relevant to cigarettes, little cigars, and
tobacco tax;
(22) Contracts, purchase agreements,
or both, with all cigarette, little cigar, or
tobacco manufacturers or importers;
(23) Wholesaler
shipment contracts;
(24) Rules,
regulations, and bylaws relating to tobacco products;
(25) Copies
of all invoices for sales of tobacco products to all states;
(26) All
invoices for purchases of tobacco products;
(27) Monthly
inventory worksheets for tobacco products;
(28) Monthly
inventory of all stamp purchases;
(29) Copies
of all Form DP-151, “Wholesalers’ Other Tobacco Products Tax Return”;
(30) Copies
of any and all cigarette, little cigar, or tobacco tax
returns filed with other states;
(31) Copies
of all shipping records and bills of lading;
(32) All
documents identifying the physical addresses of all warehouse locations;
(33) Copies
of all registrations or reports made pursuant to the Prevent All Cigarette
Trafficking (“PACT”) Act 15 U.S.C.§§375-378;
(34) Copies
of New Hampshire retail licenses for each retailer to which sales were made;
and
(35) Copies
of New Hampshire manufacturers’ licenses for each manufacturer from which
product was purchased for sale in New Hampshire.
Source. #1838, eff 10-19-81; ss by #2206, eff
12-12-82; ss by #2541, eff 11-22-83; ss by #4707, eff 11-21-89; ss by #5301,
eff 12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05; ss by
#10536, eff 3-6-14 (from Rev 1005.01); ss by #10766, eff 1-22-15 (from Rev
1006.01); amd by #13049, eff 6-4-20 (see Revision
Note #1 at chapter heading for Rev 1000); ss by #13490, eff 11-15-22; ss by #13817, eff 12-1-23 (formerly Rev 1006.02) (see Revision
Note #2 at chapter heading for Rev 1000)
Rev 1005.03 Records of
Retail Prices for All Tobacco Products. Upon request from the
department, wholesalers shall provide, from their retailer invoices, the prices
charged to a retailer for all tobacco products.
Source. #10536, eff 3-6-14 (from Rev 1005.02);
renumbered by #10766 (from Rev 1006.02); ss by #12389, eff 9-27-17 (formerly
Rev 1006.05); ss by #13817, eff 12-1-23 (formerly Rev 1006.03) (see Revision
Note #2 at chapter heading for Rev 1000)
PART Rev
1006 REPORTS REQUIRED
Rev 1006.01 Administration.
(a) For purposes of RSA
21-J:31 and RSA 541-C:2, X, the required cigarette, little cigar, and RYO tax
reports, Form AU-202, “Resident Wholesaler Cigarette Tax Report” or Form
AU-201, “Non-Resident Wholesaler Cigarette Tax Report”, shall be considered a
return.
(b) For purposes of RSA
21-J:29, the statute of limitations for audit purposes shall be based on the
taxpayer’s reporting period.
(c) For purposes of RSA
21-J:28, RSA 21-J:31, and RSA 21-J:33, Form AU-215, “Consumer Tobacco Products
Tax Return,” and Form DP-151, “Wholesalers’ Other Tobacco Products Tax Return,”
shall be considered returns.
Source. #4707, eff 11-21-89; ss by #5301, eff
12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05; ss by #10536,
eff 3-6-14 (from Rev 1006.01); ss by #10766, eff 1-22-15; amd
by #12639, eff 9-29-18; amd by #13049, eff 6-4-20 (see
Revision Note #1at chapter heading for Rev 1000); ss by #13817, eff 12-1-23
(formerly Rev 1007.01) (see Revision Note #2 at chapter heading for Rev 1000)
Rev 1006.02 Consumer
Reporting and Payment. A consumer shall complete and file Form
AU-215, “Consumer Tobacco Products Tax Return,” in accordance with
Rev 1008.12, if the consumer acquires tobacco products:
(a) From any source
other than a licensed retailer; and
(b) Without documentation
to evidence tax paid.
Source. #12639, eff 9-29-18; ss by #13049, eff 6-4-20
(see Revision Note #1 at chapter heading for Rev 1000); ss
by #13817, eff 12-1-23 (formerly Rev 1007.02) (see Revision Note #2 at chapter
heading for Rev 1000)
PART
Rev 1007 ADMINISTRATION
Rev 1007.01 Confidentiality
of Department Records. All information obtained from the
department’s records, files, or returns, or from any examination,
investigation, or hearing, relating to the tobacco tax, shall be confidential
and privileged pursuant to RSA 21-J:14 and Rev 2903.02, except information
regarding licenses as provided in RSA 78:6, X.
Source. #6662, eff 12-25-97; ss by #8526, eff
12-21-05; ss by #10536, eff 3-6-14; ss by #13049, eff 6-4-20 (see Revision Note
#1 at chapter heading for Rev 1000); ss by #13817, eff 12-1-23 (formerly Rev
1008.01) (see Revision Note #2 at chapter heading for Rev 1000)
Rev 1007.02 Pre-Assessment
Conference.
(a) The purpose of an
informal pre-assessment conference shall be to discuss the audit findings with
the department’s audit division management personnel in an effort to reach an agreement on the issues of
fact or audit results.
(b) At the conclusion of an
audit, when the facts and circumstances of the audit review indicate to the
department that an informal pre-assessment conference would benefit both the
state and the other parties involved, the department’s audit division
shall provide an informal pre-assessment conference for the party(s), or
its authorized representative.
(c) If a party does not
agree with the department’s findings, they may request a pre-assessment
conference.
(d) The department shall
notify the party(s) or its authorized representative by mail of:
(1) The
date, time, and location for the conference; and
(2) The
advance information that the party(s) or its authorized
representatives shall be required to provide to the
department’s audit division.
(e) The information
required by (d)(2), above, shall include:
(1) The
name, address, and taxpayer identification number of the party(s);
(2) An
outline of the areas of agreement and disagreement;
(3) Documentation
in support of the party’s position such as:
a. Citations
of supporting case law;
b. Statutory
or regulatory provisions; and
c. Documents
or correspondence from unrelated parties;
(4) Responses
to any outstanding questions raised by the department’s auditor during the
audit; and
(5) The
names of the individuals who shall participate in the
pre-assessment conference.
(f) Upon completing the
review of material provided during the pre-assessment conference, the
department’s audit division shall determine the appropriate disposition of
the audit or review, notification of which shall begin the period for
formal appeal to the commissioner under RSA 21-J:28-b and Rev 200.
Source. #6662, eff 12-25-97; ss by #8526, eff
12-21-05; ss by #10536, eff 3-6-14; ss by #13817, eff 12-1-23 (formerly Rev
1008.02 (see Revision Note #2 at chapter heading for Rev 1000)
(a) No manufacturer,
wholesaler, retailer, or sampler shall engage in the business of selling or
distributing tobacco products in this state without first:
(1) Obtaining
a license:
a. If a
manufacturer or wholesaler, issued by the department pursuant to RSA 78:6; or
b. If a
retailer or sampler, issued by the New Hampshire liquor commission pursuant to
RSA 178; and
(2) Registering
with the New Hampshire secretary of state.
(b) Wholesalers and manufacturers
shall apply for a separate license for each location where they sell tobacco
products.
Source. #6662, eff 12-25-97; ss by #8526, eff
12-21-05; ss by #10536, eff 3-6-14; amd by #13049,
eff 6-4-20 (see Revision Note #1 at chapter heading for Rev 1000); ss by
#13817, eff 12-1-23 (formerly Rev 1008.03) (see Revision Note #2 at chapter
heading for Rev 1000)
Rev 1007.04 Tobacco
License Application.
(a) Manufacturers and
wholesalers intending to engage in the business of selling or distributing
tobacco products in this state shall:
(1) Complete
and file Form DP-31, “Application for Tobacco Tax License”, with the
department in accordance with Rev 1008.10; and
(2) Remit
the applicable statutory fee pursuant to RSA 78:6, IV.
Source. #8526, eff
12-21-05; ss by #10536, eff 3-6-14; amd by #13049,
eff 6-4-20 (see Revision Note #1 at chapter heading for Rev 1000); ss by
#13817, eff 12-1-23 (formerly Rev 1008.04) (see Revision Note #2 at chapter
heading for Rev 1000)
Rev 1007.05 Posting the
License. The license shall be posted in a conspicuous place by
the licensee on the premises described in the license.
Source. #8526, eff
12-21-05; ss by #10536, eff 3-6-14; ss by #13049, eff 6-4-20 (see Revision Note
#1 at chapter heading for Rev 1000); ss by #13817, eff 12-1-23 (formerly Rev
1008.05) (see Revision Note #2 at chapter heading for Rev 1000)
Rev 1007.06 Discontinuing
Operations.
(a) A manufacturer or wholesaler that
discontinues operations subject to the provisions of RSA 78 shall return
its license to the department’s collections division within 30 days after
discontinuing operations by:
(1) Mailing
it to:
New Hampshire
Department of Revenue Administration
Collections
Division
P. O. Box 454
109 Pleasant
Street
Concord New
Hampshire 03302-0454; or
(2) Delivering
it to Governor Hugh J. Gallen Office Park South, 109 Pleasant Street,
Medical and Surgical Building, Concord, NH.
(b) License fees shall not
be refundable if business operations cease prior to the expiration date of the
license.
(c) The tobacco tax license
shall not be transferable from one business entity to another.
Source. #8526, eff
12-21-05; ss by #10536, eff 3-6-14; amd by #13049,
eff 6-4-20 (see Revision Note #1 at chapter heading for Rev 1000); ss by #13490, eff 11-15-22; ss by #13817, eff 12-1-23 (formerly
Rev 1008.06) (see Revision Note #2 at chapter heading for Rev 1000)
Rev 1007.07 Denial,
Suspension, or Revocation of Tobacco Tax License.
(a) The department shall
deny a manufacturer’s or wholesaler’s
application for a license if the department finds that there is cause
to refuse to issue or renew a tobacco tax license pursuant to RSA 78:9, in
accordance with Rev 207.051.
(b) The department shall
suspend for a period of time not to exceed 90 days, or revoke,
any manufacturer’s, wholesaler’s, retailer’s, or sampler’s license
pursuant to RSA 78:20, or assess an administrative fine as provided in (c)
below, if the department finds that the licensee has failed to comply with the
statute or the rules administering the tobacco tax, only after notice and
opportunity to be heard in accordance with RSA 78:19 and Rev
207.05.
(c) The department may
assess an administrative fine in addition to, or in lieu of, a period of
suspension, pursuant to RSA 78:21, II, against any:
(1) Wholesaler who satisfies
RSA 78:2, III, who has sold tobacco products without indicia of tax paid; or
(2) Retailer who has
purchased tobacco products without indicia of tax paid.
Source. #8526, eff
12-21-05; ss by #10536, eff 3-6-14; ss by #13049, eff 6-4-20 (see Revision Note
#1 at chapter heading for
Rev 1000); ss by #13817, eff 12-1-23 (formerly Rev
1008.07) (see Revision Note #2 at chapter heading for Rev 1000)
PART Rev
1008 FORMS AND REPORTS
Rev 1008.01 Availability
of Tax Returns, Forms, and Related Documents. All returns, forms
and related documents may be obtained by:
(a) Accessing the
department’s website at: www.revenue.nh.gov;
(b) Calling the
department’s forms line at 603-230-5001; or
(c) Writing to:
New Hampshire
Department of Revenue Administration
P.O. Box 637
109 Pleasant
Street
Concord, New
Hampshire 03302-0637.
Source. #6662, eff 12-25-97; ss by #8526, eff
12-21-05; ss by #10536, eff 3-6-14; ss by #13817, eff 12-1-23 (formerly Rev
1009.01 (see Revision Note #2 at chapter heading for Rev 1000)
Rev
1008.02 Manufacturer’s Report.
(a) On
or before the 30th day following the end of each month, every manufacturer
shall send the department’s audit division a written report of tobacco products
transported into this state containing:
(1) Name and address of wholesaler
receiving tobacco products;
(2) Manufacturer’s taxpayer identification
number; and
(3) Manufacturer’s license number;
(4) Invoice number;
(5) Invoice date;
(6) Shipping code;
(7) Bill of lading;
(8) Number of cigarettes and little cigars
by package size;
(9) Number of samples or free tobacco
products, on which the tax value is to be applied by the wholesaler; and
(10) The invoice number, invoice date, and
shipping code of OTP by:
a. Product type;
b. Quantity shipped; and
c. List price.
(b) The report shall
be submitted electronically through the Granite Tax Connect portal located
at www.revenue.nh.gov/gtc,
e-mailed to tobacco@dra.nh.gov, or mailed to:
New Hampshire
Department of Revenue Administration
Audit Division
PO Box 1388
109 Pleasant
Street
Concord, New
Hampshire 03302-1388.
(c) All records supporting
the information in the manufacturer’s report shall be retained for the later of
a period of 3 years or until the completion of all:
(1) Audits commenced by the department;
(2) Administrative appeals pending before the
department; and
(3) Judicial
proceedings pending between the manufacturer and the department.
Source. #6662, eff 12-25-97; ss by #8526, eff
12-21-05; ss by #10536, eff 3-6-14; amd by #13049,
eff 6-4-20 (see Revision Note #1 at chapter heading for Rev 1000); ss
by #13490, eff 11-15-22; ss by #13817, eff 12-1-23 (formerly
Rev 1009.02) (see Revision Note #2 at chapter heading for Rev 1000)
Rev 1008.03 Wholesaler’s
Accounting.
(a) Pursuant to RSA 78:13,
III, every wholesaler shall file an accounting of all OTP, cigarettes, and
little cigars as described in Rev 1002.01(f), and RYO, transferred to and from
any premises in this state where such tobacco products are possessed, stored,
or sold, with the department on or before the 15th day
following the end of each reporting
period.
(b) The accounting shall
contain, at a minimum:
(1) The
wholesaler’s taxpayer identification number;
(2) The
wholesaler’s license number;
(3) The
address of the premises;
(4) The
name and address of all manufacturers and wholesalers that transported such
tobacco products to the premises during the reporting period;
(5) The
name and address of all wholesalers, retailers, and samplers that received such
tobacco products from the premises during the reporting period; and
(6) A
listing of all such tobacco products transferred to or from the premises during
the reporting period, by invoice number, invoice date, product type, quantity
shipped, and list price.
(c) The accounting shall
be submitted electronically through the Granite Tax Connect portal located
at www.revenue.nh.gov/gtc,
or mailed to:
New Hampshire
Department of Revenue Administration
Audit Division
PO Box 1388
109 Pleasant
Street
Concord, NH
03302-1388
(d) All records supporting the
information in the wholesaler’s accounting shall be retained for the later of
three years or until the completion of all:
(1) Audits commenced by the department;
(2) Administrative appeals pending before the
department; and
(3) Judicial
proceedings pending between the wholesaler and the department.
Source. #13049, eff 6-4-20 (see Revision Note #1 at
chapter heading for
Rev 1000); ss by #13490, eff 11-15-22; ss by #13817,
eff 12-1-23 (formerly Rev 1009.021) (see Revision Note #2 at chapter heading
for Rev 1000)
Rev 1008.04 Form AU-201,
Non-Resident Wholesaler Cigarette Tax Report.
(a) Every non-resident
wholesaler shall complete and file with the department’s audit division
Form AU-201, “Non-resident Wholesaler Cigarette Tax Report”, on or before
the 30th day following the end of the regular accounting quarter.
(b) Form AU-201, shall
contain the dated signature of a company/corporate officer declaring “that
I have examined this Report, and to the best of my belief it is true,
correct and complete.”
(c) The information
required on Form AU-201, shall agree with the wholesaler’s accounting
records for the reporting period.
(d) Form AU-201 shall be filed
electronically through the Granite Tax Connect portal located at www.revenue.nh.gov/gtc, or by mail to:
New Hampshire
Department of Revenue Administration
PO Box 637
109 Pleasant
Street
Concord, NH 03302-0637
Source. #6662, eff 12-25-97; ss by #8526, eff
12-21-05; ss by #10536, eff 3-6-14; ss by #10766, eff 1-22-15; ss by #13490, eff
11-15-22; ss by #13817, eff 12-1-23 (formerly Rev
1009.03) (see Revision Note #2 at chapter heading for Rev 1000)
Rev 1008.05 Form AU-202,
Resident Wholesaler Cigarette Tax Report.
(a) Every resident
wholesaler shall complete and file with the department Form AU-202, “Resident
Wholesaler Cigarette Tax Report”, on or before the 30th day following the end
of the regular accounting quarter.
(b) Form AU-202, shall
contain the dated signature of a company/corporate officer declaring “that I
have examined this Report, and to the best of my belief it is true,
correct, and complete.”
(c) The information
required on Form AU-202, shall agree with the wholesaler’s accounting records
for the reporting period.
(d) A wholesaler licensed to sell or
distribute cigarettes or little cigars from more than one location in this
state may request permission from the department, in writing, to file on a
consolidated basis.
(e) The request shall be:
(1) Accompanied by
a statement signed and dated by the wholesaler agreeing to the conditions
described in (g) below; and
(2)
Submitted electronically through the Granite Tax Connect portal located
at www.revenue.nh.gov/gtc, or
mailed to:
New Hampshire
Department of Revenue Administration
PO Box 637
109 Pleasant
Street
Concord, NH
03302-0637
(f) The request shall
include the following:
(1) The
wholesaler’s designation of one license number to be the master
license number;
(2) The
license number for each location; and
(3) The
address for each location.
(g) A wholesaler filing a
consolidated return shall:
(1) Comply
with all the requirements of Rev 1008.05;
(2) Notify
the department, in writing, of any additions or deletions to the consolidated
group within 10 days of any change;
(3) Continue
to use the designated master license number unless the department gives written
permission to change the designation, pursuant to (h) below;
(4) Keep
complete and accurate records pursuant to Rev 1005.02 for each individual
license; and
(5) Resume
filing separate forms for each license number if notified by the department, in
writing, that the wholesaler failed to comply with Rev 1008.05.
(h) The department shall
give written permission to file on a consolidated basis if the wholesaler meets
the requirements in (e)-(g) above.
Source. #6662, eff 12-25-97; ss by #8526, eff
12-21-05; ss by #10536, eff 3-6-14; ss by #10766, eff 1-22-15; amd by #13049, eff 6-4-20 (See Revision Note #1 at chapter
heading for
Rev 1000); ss by #13490, eff 11-15-22;
ss by #13817, eff 12-1-23 (formerly Rev 1009.04) (see Revision Note #2 at
chapter heading for Rev 1000)
Rev 1008.06 Form
CD-15, Cigarette Stamp Order. A Form CD-15, “Cigarette Stamp Order,”
shall:
(a) Be completed and
filed with the department by licensed wholesalers to purchase tobacco tax
stamps from the department via:
(1) Filing
electronically through the Granite Tax Connect portal located at www.revenue.nh.gov/gtc;
(2) Emailing stamps@dra.nh.gov;
(3) Faxing
to (603) 230-5946; or
(4) Hand
delivery or mailing to:
New Hampshire
Department of Revenue Administration
Collection
Division
PO Box 454
109 Pleasant
Street
Concord, NH
03302-0454; and
(b) Contain the dated
signature of the licensed wholesaler or authorized agent and shall be
accompanied by payment, made in accordance with Rev 1004.04.
Source. #6662, eff 12-25-97; ss by #8526, eff
12-21-05; ss by #10536, eff 3-6-14; ss by #13490, eff 11-15-22; ss by #13817,
eff 12-1-23 (formerly Rev 1009.05) (see Revision Note #2 at chapter heading for
Rev 1000)
Rev 1008.07 Form CD-18,
Tobacco Tax Credit Bond. Form CD-18, “Tobacco Tax Credit Bond”,
shall be completed and filed with the department’s collections division by
licensed wholesalers to establish a charge account with the department.
Source. #6662, eff 12-25-97; ss by #8526, eff
12-21-05; ss by #10536, eff 3-6-14; ss by #13817, eff 12-1-23 (formerly Rev
1009.06 (see Revision Note #2 at chapter heading for Rev 1000)
Rev 1008.08 Form
CD-92, Notice of Intent to Return Damaged or Obsolete Cigarettes to
Manufacturer.
(a) A
wholesaler shall complete and file Form CD-92, “Notice of Intent to Return
Damaged or Obsolete Cigarettes to Manufacturer”, to notify the department’s
collections division, at least 10 business days prior to shipping, of the
wholesaler’s intent to return damaged or obsolete packages of cigarettes or
little cigars to the manufacturer.
(b) Form
CD-92, “Notice of Intent to Return Damaged or Obsolete Cigarettes to
Manufacturer”, shall be accompanied by the documentation set forth in Rev
1004.05(b).
(c) Form
CD-92, “Notice of Intent to Return Damaged or Obsolete Cigarettes to
Manufacturer” shall be filed with the department by:
(1) E-mailing to dra.collections@dra.nh.gov;
(2) Faxing to 603-230-5946; or
(3) Filing electronically through the Granite Tax
Connect portal located at www.revenue.nh.gov/gtc.
Source. #6662, eff 12-25-97; ss by #8526, eff
12-21-05; ss by #10536, eff 3-6-14; amd by #12639,
eff 9-29-18; amd by #13049, eff 6-4-20 (see Revision Note #1 at chapter heading for Rev 1000);
ss by
#13490, eff 11-15-22; ss by #13817, eff 12-1-23 (formerly
Rev 1009.07) (see Revision Note #2 at chapter heading for Rev 1000)
Rev 1008.09 Form CD-108, Unaffixed
Tobacco Tax Stamp Refund Request.
(a)
A Form CD-108, “Unaffixed Tobacco Tax Stamp Refund Request”, shall be
completed by the wholesaler to request redemption of unused and unaffixed
tobacco tax stamps for refund, and filed with the department by mail at:
New Hampshire
Department of Revenue Administration
Collections
Division
P.O. Box 454
109 Pleasant
Street
Concord, New
Hampshire 03302-0454.
(b)
The completed Form CD-108, “Unaffixed Tobacco Tax Stamp Refund Request”,
shall be accompanied by the unused and unaffixed stamps, as provided in Rev
1004.06.
(c)
The Form CD-108, “Unaffixed Tobacco Tax Stamp Refund Request”, shall
contain the dated signature of the licensed wholesaler or authorized agent.
Source. #13817, eff 12-1-243 (see Revision Note #2 at
chapter heading for Rev 1000)
Rev 1008.10 Form DP-31,
Application for Tobacco Tax License.
(a) Form DP-31,
“Application for Tobacco Tax License”, shall be completed and filed with the
department for a tobacco license to sell tobacco products.
(b) Form DP-31,
“Application for Tobacco Tax License”, shall contain the dated signature of an
officer, owner, or member of the applicant to certify that they have examined
the information contained in the form and to the best of their belief it is
true, correct, and complete.
(c) Form DP-31,
“Application for Tobacco Tax License”, shall be accompanied by the statutory
fee, as set in RSA 78:6, IV, for the license when it is submitted.
(d) Form DP-31, “Application for
Tobacco Tax License” and the statutory fee shall be submitted electronically
through the Granite Tax Connect portal located at www.revenue.nh.gov/gtc, or by mail to:
New Hampshire
Department of Revenue Administration
PO Box 637
109 Pleasant
Street
Concord, NH
03302-0637
Source. #6662, eff 12-25-97; ss by #8526, eff
12-21-05; ss by #10536, eff 3-6-14; amd by #13049,
eff 6-4-20 (see Revision Note #1 at chapter heading for Rev 1000); ss by #13490, eff
11-15-22; ss by #13817,
eff 12-1-23 (formerly Rev 1009.08) (see Revision Note #2 at chapter heading for
Rev 1000)
Rev 1008.11 Form DP-151,
Wholesalers’ Other Tobacco Products Tax Return.
(a) Every wholesaler who sells, ships,
or transports OTP, cigarettes or little cigars as described in Rev 1002.01(f),
or RYO, shall complete and file Form DP-151, “Wholesalers’ Other Tobacco
Products Tax Return”, with the department by the 15th day
following the end of the reporting period, pursuant to RSA 78:3, I.
(b) Form DP-151,
“Wholesalers’ Other Tobacco Products Tax Return”, shall be accompanied by a tax
payment and shall contain the dated signature of either the taxpayer or the
taxpayer’s preparer with title, preparer’s identification number and address to
certify that they have examined the return and to the best of their belief it
is true, correct, and complete.
(c) If filing an amended
return, a statement shall be attached to the amended Form DP-151,
“Wholesalers’ Other Tobacco Products Tax Return”, providing an explanation of
the adjustments made to the original return.
(d) Form DP-151,
“Wholesalers’ Other Tobacco Products Tax Return”, shall be filed and
all taxes due remitted on a monthly basis, unless
the commissioner has authorized the wholesaler to file quarterly pursuant to
Rev 1003.02.
(e) Form DP-151, “Wholesalers Other
Tobacco Products Tax Return” and the tax payment shall be submitted
electronically through the Granite Tax Connect portal located at www.revenue.nh.gov/gtc, or by mail to:
New Hampshire
Department of Revenue Administration
PO Box 637
109 Pleasant
Street
Concord, NH
03302-0637
Source. #6662, eff 12-25-97; ss by #8526, eff
12-21-05; ss by #10536, eff 3-6-14; amd by #13049,
eff 6-4-20 (see Revision Note #1 at chapter heading for Rev 1000); ss by #13490, eff
11-15-22; ss by #13817, eff 12-1-23 (formerly Rev
1009.09) (see Revision Note #2 at chapter heading for Rev 1000)
Rev 1008.12 Form
AU-215, Consumer Tobacco Products Tax Return.
(a) Form AU-215, “Consumer Tobacco
Products Tax Return,” shall be completed and filed with the department by every
consumer who acquires tobacco products pursuant to Rev 1006.02, on or before
the last day of the month following each month in which the consumer acquires
such tobacco products.
(b) Form AU-215 shall be:
(1) Accompanied
by payment of the tax;
(2) Signed
under the penalties of perjury to certify that it is true, correct, and
complete by:
a. The
consumer; and
b. The
consumer’s preparer if Form AU-215 is completed by a preparer; and
(3) Filed
electronically through the Granite Tax Connect portal located at www.revenue.nh.gov/gtc, or
mailed to:
New Hampshire
Department of Revenue Administration
P.O. Box 637
109 Pleasant
Street
Concord, New
Hampshire 03302-0637
Source. #12639, eff 9-29-18; amd
by #13049, eff 6-4-20 (see Revision Note #1 at chapter heading for Rev 1000); ss by #13490, eff
11-15-22; ss
by #13817, eff 12-1-23 (formerly Rev 1009.10) (see Revision Note #2 at chapter
heading for Rev 1000)
PART Rev
1009 APPLICATION OF PENALTIES
Rev 1009.01 Understatement
of Taxpayer's Liability by Tax Preparer.
(a) For purposes of RSA
21-J:33-b, I, “substantial portion” means any instance where the efforts of the
tax preparer have affected more than 25% of the licensee’s tax liability.
(b) An individual or
company providing more than typing, reproducing, or other mechanical assistance
shall be deemed to be a tax preparer when the individual or company uses
computer software which makes determinations about the applicability of tax
laws or the allowability of deductions or credits.
(c) The penalty provided in
RSA 21-J:33-b, III shall be assessed when any part of an understatement of tax
is:
(1) The
result of a tax preparer’s willful neglect; or
(2) Intentional
disregard of the statute or department rules unless the individual or company
shall have adequately disclosed the tax treatment of an item on the return or
in a statement attached to the front of the return as provided in Rev 1009.03.
(d) Affirmative defenses
against an allegation of a tax preparer being willfully negligent, or
intentionally disregarding a statute or rule, shall be:
(1) The
tax preparer had substantial authority as provided in Rev 1009.03 for the tax
treatment of the item; or
(2) The
tax preparer exercised due care in an effort to apply
the statute and rules to the information given to the preparer by the licensee
unless the preparer knew or should have recognized that such information was
incorrect or incomplete.
(e) The penalty provided in
RSA 21-J:33-b, IV shall be applied when any part of an understatement of tax is
the result of a preparer's willful attempt to understate the licensee's tax
liability.
(f) A tax preparer shall be
deemed to willfully attempt to understate a tax liability of a licensee by:
(1) Disregarding
or misstating information furnished by the licensee or other person in an attempt to wrongfully reduce the tax liability;
or
(2) Not
making inquiries of the licensee or other person when the information provided
is incorrect or incomplete, and the preparer knows or should have known that
the information was incorrect or incomplete.
(g) If, in an adjudicative
proceeding or a judicial decision, it is established that there was no
understatement of liability and if previously paid by the preparer, then the
penalty imposed by RSA 21-J:33-b shall be abated and refunded.
(h) The refund of the
penalty shall be made without any consideration of any period of limitation for
the issuance of a refund.
Source. #6662, eff 12-25-97; ss by #8526, eff
12-21-05; ss by #10536, eff 3-6-14; ss by #13817,
eff 12-1-23 (formerly Rev 1010.01) (see Revision Note #2 at chapter heading for
Rev 1000)
Rev 1009.02 Aiding and
Abetting an Understatement of Tax Liability.
(a) An individual or
company providing more than typing, reproducing or other mechanical assistance
shall be deemed to be a tax preparer, as defined in RSA 21-J:33-b, when the
individual or company uses computer software which makes determinations about
the applicability of tax laws or the allowability of deductions or credits.
(b) In accordance with RSA
21-J:33-c, the penalty shall be assessed against any person who aids, assists
in, procures or advises in the preparation of any return or other
document in connection with the tax on tobacco, RSA 78, or department rules if:
(1) The
person knows that the information provided will be used in the preparation of
any material document; and
(2) The
person knows that if used, the information will result in an understatement of
tax liability.
(c) The penalty shall not
be assessed in instances where the licensee adequately disclosed the relevant
facts regarding the tax treatment of the item in the manner provided in Rev
1009.03.
(d) If, in an adjudicative
proceeding or a judicial decision, it is established that there was no
understatement of liability and if previously paid by the preparer, then the
penalty imposed by RSA 21-J:33-c shall be abated and refunded.
(e) The refund of the
penalty shall be made without any consideration of any period of limitation for
the issuance of a refund.
Source. #6662, eff 12-25-97; ss by #8526, eff
12-21-05; ss by #10536, eff 3-6-14; ss by #13817,
eff 12-1-23 (formerly Rev 1010.02) (see Revision Note #2 at chapter heading for
Rev 1000)
Rev 1009.03 Adequate
Disclosure and Substantial Authority Requirements.
(a) For purposes of meeting
the requirements of RSA 21-J:33-b and RSA 21-J:33-c, adequate disclosure of the
tax treatment of an item on the return or in a statement attached to the front
of the return shall occur when all of the
following criteria are met:
(1) The
statement contains a prominent caption identifying the statement as a
disclosure of the tax treatment for the understatement of taxpayer’s liability
by tax preparer penalty provided in RSA 21-J:33-b and the penalty for aiding
and abetting an understatement of tax liability provided in RSA 21-J:33-c;
(2) The
item for which the disclosure is made is clearly identified;
(3) The
dollar amount of the item is disclosed; and
(4) The
statement contains those facts affecting the tax treatment of the item that
reasonably will apprise the department of the nature of the potential controversy or a concise description of the legal issues
presented by the facts in question.
(b) In determining whether
substantial authority exists, the department shall consider the following as
being authoritative sources, which shall be considered in the following order
of review, based on the relevance of the source, the similarity of facts, and
the precedential value of the source compared to the matters at issue:
(1) United
States and New Hampshire supreme court decisions;
(2) The tax statutes on tobacco and any
other New Hampshire statutes that have a bearing on the
tax statutes;
(3) Rules
issued by the department;
(4) Declaratory
rulings requested by and issued to the licensee making the disclosure;
(5) Technical
information releases issued by the department;
(6) Superior
court and board of tax and land appeals decisions;
(7) Federal
district court and first circuit court of appeals decisions;
(8) Legislative
committee reports specifying legislative intent; and
(9) Written
advice from the department issued to the licensee about the tax treatment of
the item in question.
(c) The following shall not
be considered authoritative sources:
(1) Opinions
by tax professionals;
(2) Tax
publication opinions or narrative statements; or
(3) Articles
contained in any professional or tax periodicals.
(d) The existence of
substantial authority for a particular item shall be determined as of the date
the return containing the item was filed or as of the last day of the period to
which the return relates.
Source. #6662, eff 12-25-97; ss by #8526, 12-21-05;
ss by #10536, eff 3-6-14; ss by #13817, eff 12-1-23
(formerly Rev 1010.03) (see Revision Note #2 at chapter heading for Rev 1000)
PART Rev
1010 SEIZURE AND DESTRUCTION OF CONFISCATED TOBACCO PRODUCTS
Rev 1010.01 Seizure,
Forfeiture and Destruction of Illegal Tobacco Products.
(a) Proceedings involving
the seizure, forfeiture, and destruction of illegal tobacco products pursuant
to RSA 78:18 shall be
conducted as provided in RSA 78:19 and Rev 207.08.
Source. #10536, eff 3-6-14; ss by #13049, eff 6-4-20
(see Revision Note #1 at chapter heading for Rev 1000); ss by #13817, eff
12-1-23 (formerly Rev 1011.01) (see Revision Note #2 at chapter heading for Rev
1000)
APPENDIX
|
RULE |
SPECIFIC STATE STATUTE
THE RULE IMPLEMENTS |
|
Rev 1001.01 |
RSA 78:10 |
|
Rev 1001.02 |
RSA 78:1, I; RSA
78:27 |
|
Rev 1001.03 |
RSA 78:1, III;
RSA 78:27 |
|
Rev 1001.04 |
RSA 78:27 |
|
Rev 1001.05 |
RSA 78:1, III-a;
RSA 78:27 |
|
Rev 1001.06 |
RSA 78:1, V; RSA
78:27 |
|
Rev 1001.07 |
RSA 78:1, VI;
RSA 78:27 |
|
Rev 1001.08 |
RSA 78:1, VII;
RSA 78:27 |
|
Rev 1001.09 and
Rev 1001.10 |
RSA 78:3 |
|
Rev 1001.11 |
RSA 78:1, X; RSA
78:27 |
|
Rev 1001.12 |
RSA 78:1, I(b);
RSA 78:27 |
|
Rev 1001.13 |
RSA 78:1, XI;
RSA 78:27 |
|
Rev 1001.14 |
RSA 78:1, XII;
78:27 |
|
Rev 1001.15 –
Rev 1001.19 |
RSA 78:1, XIII;
RSA 78:27 |
|
Rev 1001.20 |
RSA 78:27 |
|
Rev 1001.21 |
RSA 78:1, XIV |
|
Rev 1002.01 |
RSA 78:2; RSA
78:3; RSA 78:10; RSA 78:11; RSA 78:27; RSA 78:14; RSA78:7; RSA 541-C:3, I (a)
and (b) |
|
Rev 1003.01 |
RSA 78:2; RSA
78:13; RSA 78:14; RSA 78:15; RSA 78:27 |
|
Rev 1003.02 |
RSA 78:2;
RSA78:3; RSA 78:27 |
|
Rev 1003.03 |
RSA 78:2; RSA
78:13; RSA 78:14; RSA 78:27 |
|
Rev 1003.04 |
RSA 78:1, III-a;
RSA 78:2, II(b)(2); RSA 78:18; RSA 78:27 |
|
Rev 1003.05 |
RSA 78:1, XV;
RSA 78:27 |
|
Rev 1003.06 |
RSA 78:2; RSA
78:3, I; RSA 78:27 |
|
Rev 1003.07 |
RSA 78:13, II;
RSA 78:27 |
|
Rev 1004.01 -
Rev 1004.03 |
RSA78:10; RSA
78:27 |
|
Rev 1004.04 |
RSA 78:10; RSA
21-J:28 |
|
Rev 1004.05 |
RSA 78:12;
RSA78:27 |
|
Rev 1004.06 |
RSA 78:12;
RSA78:27 |
|
Rev 1005.01 |
RSA 541-D |
|
Rev 1005.02 |
RSA 78:6; RSA
78:10; RSA 78:13; RSA78:15; RSA 78:16; RSA 78:27 |
|
Rev 1005.03 |
RSA 78:16 |
|
Rev 1006.01 |
RSA 78:6; RSA
21-J:28, 29, 31, 33; RSA 541-C:2, X |
|
Rev 1006.02 |
RSA 78:4; RSA
78:27 |
|
Rev 1007.01 |
RSA 21-J:14; RSA
78:6, X; RSA 78:27 |
|
Rev 1007.02 |
RSA 78:17; RSA
21-J:13 |
|
Rev 1007.03 –
Rev 1007.05 |
RSA 78:6; RSA
78:27 |
|
Rev 1007.06 |
RSA 78:6, VI;
RSA 78:6, VII |
|
Rev 1007.07 |
RSA 78:9; RSA
78:19; RSA 78:20; RSA 78:21, II; RSA 78:27 |
|
Rev 1008.01 |
RSA 78:27 |
|
Rev 1008.02 |
RSA 78:6, VIII;
RSA 78:16; RSA 78:27 |
|
Rev 1008.03 |
RSA 78:13, III;
RSA 78:27 |
|
Rev 1008.04 and
Rev 1008.05 |
RSA 78:16; RSA
78:27 |
|
Rev 1008.06 and
Rev 1008.07 |
RSA 78:10; RSA
78:27 |
|
Rev 1008.08 and
Rev 1008.9 |
RSA 78:12 |
|
Rev 1008.10 |
RSA 78:6; RSA
78:27 |
|
Rev 1008.11 |
RSA 78:3, I; RSA
78:27 |
|
Rev 1008.12 |
RSA 78:4; RSA
78:27 |
|
Rev 1009.01 |
RSA 78:6; RSA
21-J:33-b |
|
Rev 1009.02 |
RSA 78:6; RSA
21-J:33-b and c |
|
Rev 1009.03 |
RSA 78:6; RSA
21-J:33-b and c |
|
Rev 1010.01 |
RSA 78:18; RSA
78:19; RSA 78:27 |