N.H. Admin. Code § Rev 1009.03

Current through Register No. 50, December 12, 2024
Section Rev 1009.03 - 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

N.H. Admin. Code § Rev 1009.03

#6662, eff 12-25-97; ss by #8526, eff 12-21-05; ss by #10536, eff 3-6-14

Amended byVolume XXXV Number 06, Filed February 12, 2015 , Proposed by #10766, Effective 1/22/2015, Expires1/22/2025.
Amended by Volume XLII Number 49, Filed December 8, 2022, Proposed by #13490, Effective 11/15/2022, Expires 11/15/2032