New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 900 - INTEREST AND DIVIDENDS TAX
Part Rev 905 - ESTIMATED TAX, PAYMENTS AND OVERPAYMENTS
Section Rev 905.03 - Application of An Overpayment
Universal Citation: NH Admin Rules Rev 905.03
Current through Register No. 12, March 21, 2024
(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.
#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
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