RSA 21-J:28-a Refund of Taxes.

I. Except as otherwise provided by law, any claim for refund or credit of overpayment of taxes administered by the department shall be filed with the department in writing in such form as the department may by rule prescribe, and shall state the specific grounds upon which it is founded.
II. After a claim for refund is filed, the department shall examine it and either issue the refund or grant the credit to the claimant, or issue a notice of complete or partial denial. After receipt of the department's decision, the claimant may file a written petition for reconsideration with the department as provided in RSA 21-J:28-b.
III. With respect to any refund claim filed with the department pursuant to this section, the commissioner and the taxpayer may, in writing, agree to ex