Current through Reg. 49, No. 12; March 22, 2024
(a) Licensees must
file with the Office of the Secretary of State a statement (i.e., quarterly
report), on a form prescribed by that office, containing the following:
(1) a statement of the total quantity of
licensed products sold;
(2) the
total amount of gross receipts received from the sale of licensed products
during the quarter;
(3) where the
licensee has obtained an exemption under §
RSA
72.4(a)(5) of this title
(relating to Exemptions), the total amount of gross receipts received from the
sale of licensed products during the quarter to state agencies;
(4) where the licensee has obtained an
exemption under §
RSA
72.4(b)(5) of this title,
the total amount of gross receipts received from the sale of licensed products
during the quarter to elected officials;
(5) the total amount of gross receipts
derived by the licensee from other uses of the state seal during the
quarter;
(6) the amount of any
royalty fee due for the quarter;
(7) the file number issued by the secretary
of state; and
(8) the licensee's
name and address.
(b)
The licensee shall remit with each quarterly report the amount of any royalty
fee due or a statement as to the reason no royalty fee is due.
(c) Where an applicant is licensed after
January 1 of a calendar year, the licensee's first quarterly report shall
include the amount of gross receipts received on licensed products from the
beginning of the calendar year.
(d)
A quarterly report must be filed in the Office of the Secretary of State for
each quarter in accordance with the following schedule:
(1) first quarter (January 1 - March
31)--quarterly report due April 15 of the current calendar year;
(2) second quarter (April 1 - June
30)--quarterly report due July 15 of the current calendar year;
(3) third quarter (July 1 - September
30)--quarterly report due October 15 of the current calendar year;
(4) fourth quarter (October 1 - December
31)--quarterly report due February 15 of the following calendar year.
