New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 3100 - GAMBLING TAX
Part Rev 3103 - RETURNS, REPORTING, AND EXTENSIONS
Section Rev 3103.08 - Overpayment of Tax
Universal Citation: NH Admin Rules Rev 3103.08
Current through Register No. 12, March 21, 2024
(a) An overpayment of tax, verified by the department, pursuant to RSA 77:47, shall be treated in the following sequence:
(1) Applied to offset any other state of New
Hampshire tax liability of the taxpayer in
RSA
21-J:28-a, IV; or
(2) Refunded to the taxpayer.
(b) The department shall notify the taxpayer in the event of any such offset in tax.
#9689-B, eff 4-2-10
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