Section Rev 905.03 - Application of An Overpayment(a) An overpayment of tax, verified by the department, shall be treated in the following sequence: (1) Applied to offset any other tax liability of the taxpayer;(2) Refunded to the taxpayer;(3) Credited to the estimated tax for the following year, if indicated by the taxpayer; or,(4) A combination of (2) and (3), above, if indicated by the taxpayer.(b) If the taxpayer incorrectly files and makes payment of estimated taxes, but is not required to file a tax return, a written request for refund shall be mailed to: New Hampshire Department of Revenue Administration
P. O. Box 2072
Concord, NH 03302-2072; and
(c) The request for refund shall include: (1) Taxpayer name and mailing address;(2) Federal identification number; and(3) Type of filer, if applicable;(4) The reason why the estimated tax payment was not required;(5) The tax year the estimated tax payment was made;(6) The amount of the estimated tax payment; and(7) Taxpayer's dated signature in ink.N.H. Admin. Code § Rev 905.03
#4557, eff 12-28-88; ss by #5071, eff 2-21-91; ss by #5947, eff 12-29-94; ss by #6321, eff 8-22-96; ss by #8137, eff 8-10-04; ss by #10211, eff 10-24-12