New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 700 - MEALS AND RENTALS TAX
Part Rev 707 - PAYMENT OF TAX
Section Rev 707.06 - Over Collection of Tax by Operators
Universal Citation: NH Admin Rules Rev 707.06
Current through Register No. 12, March 21, 2024
(a) Operators over-collecting tax, by any method other than rounding, shall pay the tax over to the department unless verification such as, but not limited to, canceled checks is shown that the tax was returned to the person who originally paid the tax.
(b) Any portion of the tax in (a) above, that is remitted to the department shall be returned to the operator when:
(1) Verification such as, but not
limited to, canceled checks is shown that the tax was returned to the person
who originally paid the tax; and
(2) Documentation provided supports the
original remission of the tax to the department.
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