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
Rev
2601.02 “Direct filer” means a consumer
who pays the tax directly to
Source. #7479, eff 4-24-01; ss by #9443, eff 4-1-09
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
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
Rev
2601.05 “Kilowatt” (KW) means a unit of
power equal to 1000 watts.
Source. #7479, eff 4-24-01; ss by #9443, eff 4-1-09
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
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
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
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
Rev
2601.10 “Provider” means “provider” as
defined in RSA 83-E:1, V. namely, “any person, including governmental units
distributing, redistributing, or transmitting electrical energy for consumption
in this state. The term does not include
persons who redistribute electrical energy solely for the use of their tenants
and who are consumers pursuant to RSA 83-E:1, II.”. This term includes distribution company.
Source. #7479, eff 4-24-01; ss by #9443, eff 4-1-09
Rev
2601.11 “Taxpayer” means a person who
individually, or through employees or agents, consumes electrical energy in New
Hampshire and incurs a tax liability pursuant to RSA 83-E:4.
Source. #7479, eff 4-24-01; ss by #9443, eff 4-1-09
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
Source. #7479, eff 4-24-01; ss by #9443, eff 4-1-09
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
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
Rev
2602.04 Generation for Emergency
Purposes. The generation of electricity
for emergency purposes only by a consumer shall not make:
(a) A person 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
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 center serving
the geographic area where that person is located shall not make:
(a) A person 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
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
PART
Rev 2604 CLAIMS FOR CREDIT OR REFUND
Rev 2604.01 Credits.
(a)
Credits shall be issued to distribution companies or to consumers in
cases:
(1) Where a tax was charged in error and remitted
to the department; or
(2) Where a consumer was assessed and paid a tax
on the identical electrical energy consumed in another state.
(b)
Consumers who pay taxes in error:
(1) To a distribution company, shall request a
refund from the distribution company; or
(2) To the department, shall request a refund
from the department pursuant to Rev 2604.01(f).
(c)
Distribution companies shall request a credit from the department
for amounts which have been requested by the consumer under the provisions of
(b), only after such amounts have been returned to the consumer.
(d)
Consumers or distribution companies shall, upon audit pursuant to RSA
21-J:7, submit to the department, the information listed in (e) below to
calculate the amount of any credit, and document the basis for the credit
request.
(e)
Documentation sufficient to support the request of a credit shall
include:
(1) The name of the consumer;
(2) The address of the consumer;
(3) The amount of the individual refund;
(4)
The reason for the refund request citing the specific cause of the billing
error showing that the tax does not apply such as, but not limited to:
a. The calculation of the tax on the invoice; or
b.
Other documents indicating that the tax
does not apply; 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.
(f)
Consumers requesting a refund for taxes paid directly to the department
shall:
(1) 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.
Source. #7479, eff 4-24-01; ss by #9443, eff 4-1-09
Rev
2604.02 Refunds.
(a) The department shall:
(1) Pay refunds
to distribution companies that are no longer subject to the requirement to
collect and remit the electricity consumption tax; and
(2) Make
adjustments for taxes that are collected or remitted in error through credits
to subsequent returns as provided in Rev 2604.01.
(b) 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.
(c) Taxpayers shall submit, to the department,
information listed in (d) below to calculate the amount of any refund, and
document the basis for the refund request:
(d) 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
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) Distribution companies or 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 distribution company or taxpayer who fails
to attach or submit schedules or forms with its electricity consumption tax
return as required by Rev 2607 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
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 603-271-2192;
(c)
Writing to:
New
Hampshire Department of Revenue Administration
Document
Processing Division
(d)
Requesting them in person at
New
Hampshire Department of Revenue Administration
109
Pleasant Street
Source. #7479, eff 4-24-01; ss by #9443, eff 4-1-09
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 distribution company or direct filer shall submit
to the department’s audit division a completed Form DP-134, “Application
for 31 Day Extension of Time to File Electricity Consumption Tax Returns”,
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, “Application for 31 Day Extension of Time to File
Electricity Consumption Tax Returns”, 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;
(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)
Rev 2605.04 Original Return.
(a) A direct filer
or distribution company 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, “Electric
Consumption Tax Return”, 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
Rev 2605.05 Amended
Tax Return.
(a) A distribution
company or a consumer 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)
Rev
2605.06 Payment of the Tax.
(a) When
the taxpayer is billed by a distribution company with a place of business in
(b) Direct filers shall pay their tax directly to
the department.
Source. #9443, eff
4-1-09 (from Rev 2605.04)
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 intend to file an annual return
providing:
(1) The name
and address of the distribution company;
(2) Its federal
employer identification number pursuant to Rev 221.02; 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 do not 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)
Rev 2605.08 Final
Return.
(a) A distribution
company or direct filer ceasing business activity shall complete and file Form DP-133,
“Electric Consumption Tax Return”, with the department not more than one month
after the date of ceasing business activity, placing an “X” in the box next to
the words “final return” on Form DP-133.
Source. #9443, eff 4-1-09
PART Rev 2606 ADMINISTRATION
Rev 2606.01 Records and Information.
(a) Every distribution company, or direct filer who pays the electricity
consumption tax directly to the department,
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
distribution company, direct filer or consumer who remits the electricity
consumption tax directly to the department 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
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 make a disclosure or allow a representative to act on behalf
of the distribution company or consumer 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
Rev 2606.03 Informal Conference.
(a)
The purpose of an informal conference shall be for the consumer or
distribution company to discuss department findings with department personnel
in an effort to reach an agreement on the issues of fact, results, or both.
(b) At the conclusion of an audit or
department review, when the facts and circumstances of the audit or review
indicate to the department that an informal conference would benefit both the
state and the distribution company or consumer, the distribution company or the
consumer may request and the department shall provide an informal conference
for the distribution company, consumer, or its representative.
(c)
The division shall notify the distribution company or consumer or the
authorized representative by mail of:
(1) The date, time and location for the
conference; and
(2) The information needed in advance of the
informal conference and its due date.
(d) The information specified in (c)(2), above,
shall include:
(1) The name, address and identification number
of the distribution company or consumer;
(2) An outline of the areas of agreement and
disagreement;
(3) Documentation in support of the distribution
company’s or consumer’s position such as:
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 during the audit or review; and
(5) The names of the individuals who shall
participate in the conference on behalf of the distribution company or
consumer.
(e)
Upon completing a review of material provided during the informal
conference, the department shall issue a tax notice, notice of refund, notice
of denial for refund, or no change letter 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
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 consumer or
distribution company meets one of the following exceptions:
(1) The consumer or distribution company
adequately disclosed the relevant facts as stated in (b) below regarding the
tax treatment of the item generating the understatement; or
(2) The consumer or distribution company had substantial
authority for its tax treatment of such item.
(b)
A consumer or distribution company 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 consumer or distribution company shall have substantial authority, as
stated in Rev 2607.01(d) below, for the tax treatment of an item only if the
weight of the authorities supporting the treatment of the item by the consumer
or distribution company is substantial in relation to the weight of the
authorities supporting the department’s positions.
(d)
In determining whether a consumer or distribution company 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
(2) Rules issued by the department;
(3) Declaratory rulings requested by and issued
to the distribution company;
(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;
(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 distribution company 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 consumer or distribution company 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
Rev 2607.02 Understatement
of Consumer’s or Distribution Company'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
distribution company or consumer have 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
(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 consumer’s or distribution company’s tax liability.
(d) A tax preparer shall be
deemed to have made a willful attempt to understate a tax liability of a
consumer, direct filer or distribution company in cases such as, but not limited
to:
(1) Disregarding or misstating information
furnished by the consumer, direct filer or distribution company, or other
person in an attempt to reduce the tax liability; or
(2) Not making inquiries of the consumer,
distribution company 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
PART Rev 2608 FORMS
Rev
2608.01 Form DP-133, Electricity
Consumption Tax Return. Electricity distribution companies
and direct filers, pursuant to RSA 83-E:5 I or II, or individual consumers
paying their tax directly to the department, pursuant to RSA 83-E:6, shall complete and file Form DP-133, “Electricity
Consumption Tax Return”, to report their electricity consumption tax.
Source. #7479, eff 4-24-01; ss by #9443, eff 4-1-09
Rev 2608.02 Form DP-134, Application for 31 Day
Extension of Time to File Electricity Consumption Tax Return.
(a) Form
DP-134, “Application
for 31 Day Extension of Time to File Electricity Consumption Tax Return”, shall
be completed and filed by consumers or distribution companies:
(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) Form DP-134, when 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
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 |
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Rev 2607.02 |
RSA 83-E:9, II; 21-J:33-b,
I |
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Rev 2608.01 |
RSA 83-E:9, II |
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Rev 2608.02 |
RSA 83-E:9, II |