CHAPTER Rev 2600 ELECTRICITY CONSUMPTION TAX
PART Rev 2601 DEFINITIONS
Rev
2601.01 “Consumer”
means “consumer” as defined in RSA 83-E:1, II.
Source. #7479, eff 4-24-01;
ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17
Rev
2601.02 “Direct
filer” means a consumer who pays the tax directly to New Hampshire due to
their consumption of electricity from sources other than a distribution
company.
Source. #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17
Rev
2601.03 “Governmental
unit” means any:
(a) State legislative body;
(b) State or municipal department;
(c) Commission;
(d) Board;
(e) Institution;
(f) Bureau;
(g) Agency;
(h) Instrumentality;
(i) State
universities created by statute;
(j) County;
(k) City;
(l) Town;
(m) School district;
(n) School administrative unit;
(o) Village district; or
(p) Unincorporated place.
Source. #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17
Rev
2601.04 “Gross electrical
consumption” means the total kilowatt-hours (KWH) consumed by or billed to a
consumer.
Source. #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17
Rev
2601.05 “Kilowatt”
(KW) means a unit of power equal to 1,000 watts.
Source. #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17
Rev 2601.06 “Kilowatt-hour”
(KWH) means a unit of power equivalent to the energy transferred or expended in
one hour by one kilowatt of power.
Source. #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17
Rev
2601.07 “Net electrical consumption”
means the gross electrical consumption less the KWH consumed and billed to
customers who pay the tax directly to the state pursuant to RSA 83-E:6.
Source. #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17
Rev 2601.08 “Person”
means any:
(a) Individual;
(b) Corporation;
(c) Partnership;
(d) Trust;
(e) Estate;
(f) Limited liability
company;
(g) Association;
(h) Joint venture;
(i) Non-profit
organization;
(j) Receiver, trustee, guardian, or other
representative appointed by order of any court; or
(k) Governmental unit.
Source. #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17
Rev 2601.09 “Producer”
means any person who manufactures, produces, or generates electrical energy.
Source. #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17
Rev 2601.10 “Provider”
means “provider” as defined in RSA 83-E:1, V, and includes “distribution
company.”
Source. #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17
Rev 2601.11 “Taxpayer”
means any person required to file a return with the department under RSA 83-E.
Source. #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17
PART Rev 2602 CALCULATION OF KWH SUBJECT TO TAX
Rev 2602.01 Determination
of KWH Consumed.
(a) Every distribution company shall determine
the gross electrical consumption, measured in KWH, distributed by the distribution
company to each consumer for each month, or part thereof.
(b) Every direct filer shall determine
their gross electrical consumption from sources other than a distribution
company using metering devices.
(c) Each producer and distribution company shall
determine the amount of electrical energy, measured in KWH,
that it used directly in the manufacture, production, generation,
distribution, redistribution, or transmission of electrical energy.
(d) Electrical energy consumed by producers and
distribution companies within this state that is not used directly for the
manufacture, production, generation, distribution, redistribution, or
transmission of electrical energy shall be considered electrical energy
consumed in New Hampshire.
Source.
#7479, eff
4-24-01; ss by
#9443, eff 4-1-09; ss
by #12138, eff 3-22-17
Rev 2602.02 Consumers
of Municipal Distribution Companies.
(a) All consumers of a municipal electricity
distribution company shall be liable for the tax when the municipal distribution
company distributes electricity beyond its municipal boundaries.
(b) The municipal distribution company
distributing electricity beyond its municipal boundaries shall:
(1) Collect the
electricity consumption tax from its consumers as required for every
distribution company in RSA 83-E:3; and
(2) File the
electricity consumption tax returns required pursuant to RSA 83-E:5.
Source. #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17
Rev 2602.03 Uncollectible
Consumer Accounts.
(a) Distribution companies may take a deduction
on their electricity consumption tax return for the amount of the electricity
consumption tax previously paid to the department for a consumer:
(1) Whose
account has been deemed uncollectible by the distribution company; and
(2) For whom
the distribution company has taken a bad debt deduction under the provisions of
the current U.S. Internal Revenue Code.
(b) Distribution companies shall increase the
amount of electricity consumption tax payable to the department of revenue
administration in a month by reporting the amount of a consumer’s tax
previously deducted by the distribution company but which was then collected
during the current month..
Source. #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17
Rev 2602.04 Generation
for Emergency Purposes. The
generation of electricity for emergency purposes only by a consumer shall not
make:
(a) The consumer a producer; or
(b) The consumption of emergency generation subject
to the tax under RSA 83-E.
Source. #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17
Rev 2602.05 Generation
by a Residential Customer. The
generation of electricity by a person who is a residential customer under the
tariff of the distribution company serving the geographic area where that
person is located shall not make:
(a) The residential customer a producer; or
(b) The consumption of such generation subject to
the tax under RSA 83-E.
Source. #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17
PART Rev 2603 RESPONSIBILITY FOR ACCOUNTING FOR
TAXES COLLECTED
Rev 2603.01 Agent
Liability.
(a) A distribution company’s agent shall be
liable only for such amounts of tax as it retains when it:
(1) Bills
consumers for their electrical energy consumption including the tax applicable
for such services; and
(2) Remits a
part of the tax collections to its principal.
(b) In all cases where an agent remits part or
all of the tax funds collected to its principal, the agent shall:
(1) Retain the
following records relating to the billing, collection and remittance of tax:
a.
Customer invoices;
b.
Journals;
c.
General ledgers;
d.
Metering records; and
e.
Any financial records of the agent used in recording the
transactions; and
(2) Provide
such records to the department and its principal upon a request by the
department incidental to an audit of the agent or its principal.
(c) Records shall be retained pursuant to Rev
2906.12.
(d) The principal shall advise its agent, within
5 days of notification of an audit by the department, that the records required
in (b) above shall be retained until the completion of the audit and all
related appeals by the principal or the department.
Source. #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17
PART Rev 2604 CLAIMS FOR
CREDIT OR REFUND
Rev
2604.01 Credits.
(a) The department shall make adjustments for
taxes that are remitted in error through credits to subsequent returns.
(b) Distribution companies shall request a
credit from the department for amounts which have been requested by the
consumer under the provisions of Rev 2604.02(b)(1),
only after such amounts have been returned to the consumer.
(c) Taxpayers shall submit to the department the
information listed in (d) below to calculate the amount of any credit, and
document the basis for the credit request.
(d) Documentation sufficient to support the
request of a credit shall include the following:
(1) The name of the taxpayer;
(2) The address of the taxpayer;
(3) The amount of the individual overpayment;
(4) The
reason for the credit request citing the specific cause the taxpayer believes
created an overpayment of tax showing evidence that the tax was an overpayment
by:
a. The
calculation of the tax on the invoice; or
b. Other documents indicating that the tax was overpaid; and
(5) In the instance of a distribution company,
evidence such as a cancelled check payable to, or credit memo issued to, the
consumer that the amounts requested have been repaid or credited to the
consumer.
Source. #7479,
eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17
Rev 2604.02 Refunds.
(a) The department shall only pay refunds to
distribution companies that are no longer subject to the requirement to collect
and remit the electricity consumption tax.
(b) Consumers who pay taxes in error to:
(1) A distribution company, shall request a
refund from the distribution company; or
(2) The department shall request a refund from
the department pursuant to (c) below.
(c) Taxpayers requesting a refund for taxes paid
to the department shall:
(1) Complete and file an amended Form DP-133,
“Electricity Consumption Tax Return,” for the applicable period with the
department; and
(2) Attach a statement to the return indicating:
a. The
reasons for the refund request; and
b. The
specific cause of the error.
(d) The department shall issue refunds for taxes
that are collected in error from taxpayers who:
(1) Were
required, pursuant to RSA 83-E:6, to pay the
electricity consumption tax directly to the department and who, in fact, paid
such taxes; or
(2) Paid tax
directly to the department on electricity consumed in another state.
(e) Taxpayers shall submit to the department the
information listed in (f) below to calculate the amount of any refund, and
document the basis for the refund request:
(f) Documentation sufficient to support the
request for a refund shall include the following:
(1) The name of
the taxpayer;
(2) The address
of the taxpayer;
(3) The amount
of the individual refund; and
(4) The reason
for the refund request citing the specific cause the taxpayer believes created
an overpayment of tax showing evidence that the tax was an overpayment by:
a.
The calculation of the tax
on the invoice; or
b.
Other documents indicating
that the tax was overpaid.
Source. #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17
PART Rev 2605 RETURNS, EXTENSIONS AND PAYMENT OF TAX
Rev 2605.01 Uniform
Filing Information.
(a) Returns and extensions shall be considered
timely filed pursuant to Rev 2904.03.
(b) Returns filed after the prescribed filing
date provided in RSA 83-E:5 shall be subject to:
(1) Interest as
prescribed in RSA 21-J:28; and
(2) Penalties
as prescribed in RSA 21-J:31 and RSA 21-J:33.
(c) Taxpayers failing to receive tax forms from
the department shall not be relieved of their obligation to prepare and file a
timely return or extension request.
(d) A taxpayer who fails to attach or submit any
required schedules or forms with its electricity consumption tax return shall
be:
(1) Deemed to
have failed to file a return as required pursuant to RSA 83-E:5;
and
(2) Subject to
any penalties provided by RSA 21-J or RSA 83-E for such failure.
Source.
#7479, eff 4-24-01; ss
by #9443, eff 4-1-09; ss by
#12138, eff 3-22-17
Rev 2605.02 Obtaining Forms. Tax forms may be obtained by:
(a)
Downloading them at http://www.nh.gov/revenue;
(b) Requesting them by telephone at 603-230-5001;
(c) Writing to:
New Hampshire
Department of Revenue Administration
P.O. Box 637
Concord, NH 03302-0637; or
(d) Requesting them in person at:
New Hampshire
Department of Revenue Administration
Governor Hugh Gallen State Office Park
109 Pleasant Street
Concord, NH 03301
Source.
#7479, eff 4-24-01; ss
by #9443, eff 4-1-09; ss by
#12138, eff 3-22-17
Rev 2605.03 Extension
of Time to File Returns.
(a)
To request a 31-day extension, as
provided in RSA 83-E:5, V, a taxpayer shall complete and submit to the
department’s audit division a Form DP-134, “Application for 31 Day
Extension of Time to File Electricity Consumption Tax Return,” no later than
the due date of the original return.
(b)
Payment of 100% of the tax determined to be due shall accompany the
form.
(c)
Filing Form DP-134 shall not allow an extension of time for
payment.
(d) A copy of
the approved extension shall accompany all returns for that taxable period.
(e) A request for the extension shall be denied
for the following reasons:
(1) Untimely filing of the request;
(2) An incomplete
application; or
(3) The payment of the tax did not accompany the
request.
Source.
#7479, eff 4-24-01; ss
by #9443, eff 4-1-09 (from Rev 2605.02); ss by #12138, eff 3-22-17
Rev 2605.04 Original
Return.
(a) A taxpayer filing monthly shall complete and
file Form DP-133, “Electric Consumption Tax Return,” with the department by the
15th of the second month following the close of taxable month.
(b) A distribution company with the
commissioner’s written permission to file annually, as described in Rev
2605.07, shall complete and file Form DP-133 with the department by February 15
of the following calendar year.
(c) Payment of the tax shall accompany the
return.
Source.
#7479, eff 4-24-01; ss
by #9443, eff 4-1-09); ss
by #12138, eff 3-22-17
Rev 2605.05 Amended
Tax Return.
(a) A taxpayer amending an original tax return
shall complete and file Form DP-133, “Electric Consumption Tax Return.”
(b) Amended returns, not requesting a refund, or
credit, shall be filed within 3 years of the filing date of the original return
as provided by RSA 21-J:29, I.
(c) Amended tax returns requesting a refund or
credit shall be filed as provided by RSA 21-J:29.
(d) The 2 year period from the date the tax was
paid shall not be applicable to an amended return requesting a refund or credit
where the payment of tax, interest, or penalty paid was a result of an
assessment or a demand for payment.
Source.
#7479, eff 4-24-01; ss
by #9443, eff 4-1-09 (from Rev 2605.03); ss by #12138, eff 3-22-17
Rev 2605.06 Payment
of the Tax.
(a) When a consumer is billed by a distribution
company with a place of business in New Hampshire, the consumer shall pay the
tax to the distribution company.
(b) Direct filers shall pay their tax directly to
the department.
Source.
#9443, eff 4-1-09 (from Rev 2605.04); ss by #12138, eff 3-22-17
Rev 2605.07 Annual
Return.
(a) A distribution company may request
permission to file an annual return, as provided in RSA 83-E:3, by submitting,
to the commissioner, a letter dated no later than February 15 of the year for
which the company initially intends to file an annual return providing:
(1) The name
and address of the distribution company;
(2) Its federal
employer identification number pursuant to Rev 2903.02(c); and
(3) A listing
of the monthly tax collections for the prior calendar year.
(b) If the commissioner determines that a
distribution company’s average monthly collections exceed $100, the
commissioner shall deny the request to file annually.
(c) Distribution companies filing an annual
return shall complete and file Form DP-133, “Electricity Consumption Tax
Return,” placing an "X" in the box next to the word "annual
return" on Form DP-133.
(d) Direct filers shall not file an annual
return.
Source.
#9443, eff 4-1-09 (from Rev 2605.05); ss by #12138, eff 3-22-17
Rev 2605.08 Final Return.
(a) A taxpayer that is no longer subject to the
requirement to collect and remit the electricity consumption tax shall complete
and file Form DP-133, “Electric Consumption Tax Return,” with the department
not more than one month after the date on which the taxpayer became such,
placing an “X” in the box next to the words “final return” on Form DP-133.
Source. #9443, eff 4-1-09); ss by #12138, eff 3-22-17
PART Rev 2606 ADMINISTRATION
Rev 2606.01 Records
and Information.
(a) Every taxpayer shall maintain:
(1) Accounting,
financial, and general information necessary to establish the amount of
electricity consumption in KWH; and
(2) Any
information required to be shown on any return, schedule, or attachment
required, pursuant to RSA 83-E, or any rules of the department.
(b) Records
and information shall be retained pursuant to Rev 2906.12.
(c) A taxpayer shall, upon request by the
department during an audit pursuant to RSA 21-J:7,
during a regular business day, provide the commissioner, or the commissioner’s
representative with the following:
(1) All
information or records required in (a) above;
(2) Access to
company personnel; and
(3) An accurate
listing of the kilowatt-hours purchased from the distribution company or
purchased or otherwise produced or obtained by the consumer for which a tax is
due.
(d) A distribution company may annually supply
the department with the identification of consumers located within its service
territory, as defined in RSA 369-B:2, XVII, who
consume electricity from sources other than the distribution company.
Source.
#7479, eff 4-24-01; ss
by #9443, eff 4-1-09; ss by
#12138, eff 3-22-17
Rev 2606.02 Confidentiality of
Department Records.
(a) All tax returns and information shall be
confidential, pursuant to Rev 2903.02(a).
(b) The department shall only make a disclosure
or allow a representative to act on behalf of the taxpayer pursuant to Rev
2903.02(b).
(c) Taxpayers shall provide
their federal identification number or numbers on all tax returns and related
documents pursuant to Rev 2903.02(c).
Source.
#7479, eff 4-24-01; ss
by #9443, eff 4-1-09; ss by
#12138, eff 3-22-17
Rev 2606.03 Informal Pre-Assessment
Conference.
(a)
The purpose of an informal pre-assessment conference shall be to discuss
the audit findings with the
department’s audit division in
an effort to reach an agreement on the issues of facts, audit results, or both.
(b) At the conclusion of an audit, when the facts
and circumstances of the audit review indicate to the department that an informal
pre-assessment conference would benefit both the state and the taxpayer, the
taxpayer may request and the department’s audit division shall provide an
informal pre-assessment conference for the taxpayer, or its authorized
representative.
(c) The department’s audit division shall notify
the taxpayer or the authorized representative by mail of:
(1) The date, time, and location for the informal
pre-assessment conference; and
(2) The advance information that the taxpayer or
its authorized representative shall be required to provide to the department’s
audit division.
(d) The information specified in
(c)(2) above shall include:
(1) The name, address and identification number
of the taxpayer;
(2) An outline of the areas of agreement and
disagreement;
(3) Documentation in support of the taxpayer’s
position such as, but not limited to:
a. Citations of supporting case law;
b. Statutory or regulatory provisions; and
c. Documents or correspondence from unrelated parties;
(4) Responses
to any outstanding questions raised by the department’s auditor during the
audit; and
(5) The names of the individuals who shall
participate in the informal pre-assessment conference on behalf of the
taxpayer.
(e) Upon completing a review of material provided
during the informal pre-assessment conference, the department’s audit division
shall determine the appropriate disposition of the audit or review,
notification of which shall begin the period for formal appeal to the
commissioner pursuant to RSA 21-J:28-b and Rev 200.
Source.
#7479, eff 4-24-01; ss
by #9443, eff 4-1-09; ss by
#12138, eff 3-22-17
PART Rev 2607 APPLICATION OF PENALTIES
Rev 2607.01 Substantial Understatement
of Tax.
(a) The department shall assess the 25% penalty
for understatement of tax, provided by RSA 21-J:33-a,
on returns where the understatement exceeds the greater of 10% of the correct
tax liability or $5,000 unless the taxpayer meets one of the following
exceptions:
(1) The taxpayer adequately disclosed the
relevant facts as stated in (b) below regarding the tax treatment of the item
generating the understatement; or
(2) The taxpayer had substantial authority for
its tax treatment of such item.
(b) A taxpayer shall have adequately disclosed
the tax treatment of an item on the return or in a statement attached to the
front of the return if all of the following criteria are met:
(1) The statement contains a prominent caption
identifying the statement as a disclosure of the tax treatment for the
substantial understatement penalty provided in RSA 21-J:33-a;
(2) The item for which the disclosure is made is
clearly identified;
(3) The dollar amount of the item is disclosed;
and
(4) The statement contains:
a. Those facts affecting the tax treatment of the item that reasonably will
apprise the department of the nature of the potential controversy; or
b. A
concise description of the legal issues presented by the facts in question.
(c) A taxpayer shall have substantial authority,
as stated in (d) below, for the tax treatment of an item only if the weight of
the authorities supporting the treatment of the item by the taxpayer is
substantial in relation to the weight of the authorities supporting the
department’s positions.
(d) In determining whether a taxpayer has
substantial authority, the department shall consider the following as being
authoritative sources for items applying specifically to the application of the
electricity consumption tax:
(1) Electricity consumption tax law and any other
New Hampshire statutes that have a bearing on the tax statutes;
(2) Rules issued by the department;
(3) Declaratory rulings requested by and issued
to the taxpayer;
(4) Technical information releases issued by the
department to explain to the public changes in the tax caused by laws or rules;
(5) Superior court or board of tax and land
appeals decisions or both;
(6) Federal District Court or First Circuit Court
of Appeals decisions or both;
(7) United States Supreme Court or New Hampshire
Supreme Court decisions or both;
(8) Legislative committee reports specifying
legislative intent; and
(9) Written advice from the department issued to
the taxpayer about the tax treatment of the item in question.
(e) The penalty shall be applied to the net
understatement determined by reducing the understatement, as defined in RSA
21-J:33-a, III, by the portion of the understatement
for which the taxpayer had substantial authority or had adequately disclosed
the position taken on the return.
Source.
#7479, eff 4-24-01; ss
by #9443, eff 4-1-09; ss by
#12138, eff 3-22-17
Rev 2607.02 Understatement of Taxpayer's
Liability.
(a)
The penalty provided in RSA 21-J:33-b,
III, shall be assessed when an understatement of tax is the result of a tax
preparer's willful neglect or intentional disregard of the statute or
departmental rules unless the taxpayer has adequately disclosed the tax
treatment of an item on the return or in a statement attached to the front of
the return as provided in Rev 2410.01(b).
(b) A tax preparer shall be deemed to have acted
with willful neglect or intentional disregard when the preparer fails to:
(1) Comply with a statutory provision as
interpreted in an opinion of the New Hampshire supreme court;
(2) Comply with a department rule prescribing the
appropriate tax treatment of an item contained in the tax return; or
(3) Follow a statute, rule, or court case
that addresses the proper treatment of an item or issue.
(c) The penalty provided in RSA 21-J:33-b, IV shall be applied when any part of an
understatement of tax is the result of a preparer's willful attempt, as stated
in (d) below, to understate the taxpayer’s tax liability.
(d) A
tax preparer shall be deemed to have made a willful attempt to understate a tax
liability of a taxpayer in cases such as, but not limited to:
(1) Disregarding or misstating information
furnished by the taxpayer, or other person in an attempt to reduce the tax
liability; or
(2) Not making inquiries of the taxpayer or other
person when the information provided is incorrect or incomplete, and the
preparer knows or should have known that the information was incorrect or
incomplete.
(e) The penalty provided in RSA 21-J:33-c
shall be assessed against any person who aids, assists in, procures, or advises
in the preparation or presentation of any return or other document in
connection with the electricity consumption tax law or department rules if the
person knows, or should have known, that:
(1) The information provided will be used in the
preparation of any material document; or
(2) If used, the information will result in an
understatement of tax liability.
(f) The penalty
imposed by RSA 21-J:33-b, or by RSA 21-J:33-c, shall be abated and refunded if:
(1) An adjudicative proceeding or a judicial
decision establishes that there was no understatement of liability;
and
(2) The penalty had been previously paid.
(g) The refund of a penalty shall be made without
any consideration of any period of limitation for the issuance of a tax refund.
Source.
#7479, eff 4-24-01; ss
by #9443, eff 4-1-09; ss by
#12138, eff 3-22-17
PART Rev 2608 FORMS
Rev 2608.01 Form
DP-133, “Electricity Consumption Tax Return.” Taxpayers shall complete and file Form DP-133
to report their electricity consumption tax.
Source.
#7479, eff 4-24-01; ss
by #9443, eff 4-1-09; ss by
#12138, eff 3-22-17
Rev 2608.02 Form DP-134,
“Application for 31 Day Extension of Time to File Electricity Consumption Tax
Return.”
(a) Form DP-134 shall be completed and filed by
taxpayers:
(1) On or
before the original due date of the applicable tax return or returns; and
(2) Include
payment for the balance of any tax due.
(b) When Form DP-134 is filed with the department
in compliance with (a) above, the department shall approve or deny an
extension of time to file the return in accordance with Rev 2605.03.
(c) The
granted extension of time shall extend the due date of the return, but not the
due date of any payment.
Source.
#7479, eff 4-24-01; ss
by #9443, eff 4-1-09; ss by
#12138, eff 3-22-17
APPENDIX
RULE |
STATUTE IMPLEMENTED |
Rev 2601.01 |
RSA 83-E:1, II |
Rev 2601.02 |
RSA 83-E:9, II |
Rev 2601.03 |
RSA 83-E:9, II |
Rev 2601.04 |
RSA 83-E:9, II |
Rev 2601.05 |
RSA 83-E:9, II |
Rev 2601.06 |
RSA 83-E:9, II |
Rev 2601.07 |
RSA 83-E:9, II |
Rev 2601.08 |
RSA 83-E:9, II |
Rev 2601.09 |
RSA 83-E:9, II |
Rev 2601.10 |
RSA 83-E:1, II and V |
Rev 2601.11 |
RSA 83-E:9:II |
Rev 2602.01 |
RSA 83-E:9, II |
Rev 2602.02 |
RSA 83-E: 4, III |
Rev 2602.03 |
RSA 83-E:9, II |
Rev 2602.04 |
RSA 83-E:9, II |
Rev 2602.05 |
RSA 83-E:9, II |
Rev 2603.01 |
RSA 83-E:4, II |
Rev 2604.01 |
RSA 83-E:9, II |
Rev 2604.02 |
RSA 83-E:9, II |
Rev 2605.01 |
RSA 83-E:9, II |
Rev 2605.02 |
RSA 83-E:5, V |
Rev 2605.03 |
RSA 83-E:8 |
Rev 2605.04 |
RSA 83-E:4, II |
Rev 2605.05 |
RSA 83-E:5, II; 83-E:3 |
Rev 2605.06 – Rev 2605.08 |
RSA 83-E:9, II |
Rev 2606.01 |
RSA 83-E:7 |
Rev 2606.02 |
RSA 21-J:14 |
Rev 2606.03 |
RSA 83-E:9, II |
Rev 2607.01 |
RSA 83-E:9, II |
Rev 2607.02 |
RSA 83-E:9, II; 21-J:33-b, I |
Rev 2608.01 |
RSA 83-E:9, II |
Rev 2608.02 |
RSA 83-E:9, II |