Section 83-E:6 Tax Returns by Consumer. - New Hampshire Statutes

   I. Consumers may apply for permission to pay tax directly to the state. Direct payment shall be at the commissioner's discretion.
   II. When a consumer does not pay the tax imposed by this chapter to a provider, such consumer shall file a return with the department and pay the tax upon the amount of electricity consumed during the taxable month. Such return and payment shall be due by the fifteenth day of the second month following the taxable month. The return shall be filed on a form prescribed by the department and shall contain such information as the department may reasonably require.

Source. 1997, 347:4.