2015 New Hampshire Revised Statutes
Title V - TAXATION
Chapter 78 - TOBACCO TAX
Section 78:16 - Seizure, Forfeiture, and Destruction of Illegal Tobacco Products.

    78:16 Seizure, Forfeiture, and Destruction of Illegal Tobacco Products. –
    I. Tobacco products found at any place in this state without the necessary documentation as provided in RSA 78:12 and RSA 78:13 to evidence the payment of the tax imposed by this chapter, unless they shall be in the possession of a licensed manufacturer or wholesaler, or unless they shall be in the course of transit by common carrier from a bonded warehouse and consigned to a licensed manufacturer, wholesaler, or anyone exempted by statute, shall be declared to be contraband goods and subject to forfeiture to the state.
    II. The commissioner, the commissioner's authorized agents, sheriffs, deputy sheriffs, and police officers shall have the power to seize such tobacco products in the manner provided under RSA 617 or by immediately seizing the contraband tobacco products and providing the owner with the opportunity to appeal the seizure through an administrative proceeding before the department. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to the seizure and destruction of contraband tobacco products and the hearings procedure.

Source. 1939, 167:15. RL 79:15. 1947, 133:12; 238:5. RSA 78:16. 1973, 544:9. 1981, 210:20. 1991, 292:7. 2007, 152:2. 2008, 341:21, eff. Sept. 5, 2008. 2014, 192:6, eff. Sept. 9, 2014.