Rev 1000 contains the rules governing the Tobacco Tax. Rev 1001.03, Rev 1001.11, Rev 1001.12, Rev 1007.02, and Rev 1009.10 are being adopted to implement the consumer reporting and payment requirements as provided by RSA 78:7-d. Rev 1007.01 interprets the applicability of the statute of limitations and penalties to required reports and/or returns. Rev 1007.01(c) is being amended to include Form AU-215, “Consumer Tobacco Products Tax Return,” consistent with RSA 78:7-d. Rev 1002.02 governs the distribution of free tobacco products to consumers for promotional purposes. Rev 1002.02 is being readopted with amendments to clarify that only a “sampler” (as defined in RSA 78:1, XIX) may distribute such products, but that the wholesaler remits payment of the tax. Rev 1009.07 specifies the procedures for filing Form CD-92, “Notice of Intent to Return Damaged or Obsolete Cigarettes to Manufacturer.” Rev 1009.07(c) is being amended to include the option of filing Form CD-92 by email