N.H. Admin. Code § Rev 1009.05

Current through Register No. 50, December 12, 2024

Section Rev 1009.05 - 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 1005.04.

N.H. Admin. Code § Rev 1009.05

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

Amended by Volume XLII Number 49, Filed December 8, 2022, Proposed by #13490, Effective 11/15/2022, Expires 11/15/2032