There is a newer version of the New Hampshire Revised Statutes
2015 New Hampshire Revised Statutes
Title V - TAXATION
Chapter 78 - TOBACCO TAX
Section 78:18-a - Additions to Tax.
NH Rev Stat § 78:18-a (2015) What's This?
78:18-a Additions to Tax. – If after any examination as provided in RSA 78:18, the commissioner or his agent determines that there is a deficiency with respect to the purchase of tax indicia, the commissioner shall assess the tax and all applicable additions due the state. At the time such additional assessment is made, the commissioner shall give notice of the assessment to the person liable and make demand upon him for immediate payment.
Source. 1981, 210:22, eff. July 1, 1981.
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