Section 78:22 – Reinstatement After Revocation.
78:22 Reinstatement After Revocation. – The commissioner may reinstate a revoked license if he or she is satisfied that the former licensee will comply with the provisions of this chapter. Source. 2019, 178:1, eff. Jan. 1, 2020.
Section 78:23 – Notice to Liquor Commission.
78:23 Notice to Liquor Commission. – The commissioner shall provide notice to the liquor commission of a retailer whose license has been suspended or revoked by the commission. Source. 2019, 178:1, eff. Jan. 1, 2020.
Section 78:24 – Distribution of Funds.
78:24 Distribution of Funds. – I. The commissioner shall determine the additional amount of revenue produced by any additional tax in excess of $1.00 for each package containing 20 cigarettes or little cigars or at a rate proportional to such rate for packages containing other than 20, on all tobacco products sold at retail […]
Section 78:25 – Preservation of Revenues.
78:25 Preservation of Revenues. – The general court hereby finds, determines, and declares that this subdivision is necessary for the protection of revenues to which the state is entitled under the Master Settlement Agreement between the state and the tobacco industry. The general court also finds, determines, and declares that this subdivision is necessary […]
Section 78:26 – Federal Requirements; Cigarettes and Other Tobacco Products; Placement of Labels; Penalty.
78:26 Federal Requirements; Cigarettes and Other Tobacco Products; Placement of Labels; Penalty. – I. No person shall import into this state any package of tobacco products that does not comply with all federal requirements for the placement of labels, warnings, and other information on a package of tobacco products manufactured, packaged, or imported for […]
Section 78:27 – Rulemaking.
78:27 Rulemaking. – The commissioner shall adopt rules under RSA 541-A relative to the following: I. The use, purchase, and purpose of tobacco stamps. II. License application processes. III. Documentation required to be maintained by licensees. IV. Application of credits and refunds for taxes paid on other tobacco products. V. Roll-your-own tobacco. VI. Refund […]
Section 78:18 – Seizure and Forfeiture of Contraband Tobacco Products.
78:18 Seizure and Forfeiture of Contraband Tobacco Products. – I. Any tobacco products found at any place in this state, pursuant to inspection under RSA 78:16, without the indicia of tax paid required under RSA 78:10, RSA 78:11, RSA 78:13 or RSA 78:14 are contraband goods and subject to forfeiture to the state. II. […]
Section 78:19 – Administrative Hearings on License Suspension or Revocation and Seizure and Forfeiture of Contraband Tobacco Products.
78:19 Administrative Hearings on License Suspension or Revocation and Seizure and Forfeiture of Contraband Tobacco Products. – I. Within 10 days after a seizure of tobacco products under RSA 78:18, the commissioner shall schedule and notice a hearing at which the owner shall have an opportunity to show cause as to why the seizure […]
Section 78:20 – Suspension or Revocation of License.
78:20 Suspension or Revocation of License. – I. The commissioner, after notice and hearing under RSA 78:19, may suspend for a period of time not to exceed 90 days, or revoke any license issued under this chapter or RSA 178 as it relates to licensure for the retail sale or sampling of tobacco products, […]
Section 78:21 – Administrative Penalties.
78:21 Administrative Penalties. – I. Administrative penalties for violation of RSA 78:26 shall be in accordance with RSA 78:26, VII. II. In addition to, or in lieu of, a period of license suspension, the commissioner may assess an administrative fine against any wholesaler who satisfies RSA 78:2, III, who has sold tobacco product without […]