Section 78:16 – Inspection.
78:16 Inspection. – I. The commissioner may examine the books, papers, and records of any manufacturer, wholesaler, retailer, or sampler doing business in this state, to determine whether the tax imposed by this chapter has been fully paid. II. The commissioner, and any police officer, constable, sheriff or sheriff’s deputy, or agent of the […]
Section 78:17 – Assessment of Additional Tax.
78:17 Assessment of Additional Tax. – I. If, after an audit of the tax returns, books, and records of a wholesaler, or a retailer or consumer who has purchased tobacco products without adequate documentation of tax paid, the department determines there is a deficiency with respect to the tax due under this chapter, the […]
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 […]
Section 78:9 – Denial of License Application.
78:9 Denial of License Application. – I. The commissioner may deny a manufacturer’s or wholesaler’s application for a license, for any of the following reasons: (a) The applicant’s license was revoked by the commissioner under RSA 78:20. (b) The commissioner believes that the application is filed by a person as a subterfuge for the […]
Section 78:10 – Stamps.
78:10 Stamps. – I. A wholesaler shall demonstrate that it paid the tax due on cigarettes and little cigars by affixing stamps purchased from the department to each package of 20 or 25. II. The commissioner may permit a wholesaler to pay for stamps within 30 days after the date of purchase, provided the […]
Section 78:11 – Affixing Stamps.
78:11 Affixing Stamps. – I. A wholesaler shall affix stamps to each package of 20 or 25 cigarettes or little cigars sold or distributed to a retailer in this state. II. Every wholesaler shall keep a sufficient number of recently purchased stamps on hand at any premises in this state where cigarettes or little […]
Section 78:2 – Tax Imposed.
78:2 Tax Imposed. – I. A tax on all cigarettes and little cigars sold at retail in this state is imposed upon the consumer at the rate of $1.78 for each package containing 20 cigarettes or little cigars or at a rate proportional to such rate for packages containing other than 20 cigarettes or […]