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2019 New Hampshire Revised Statutes
Title V - Taxation
Chapter 78 - Tobacco Tax
- Section 78:1 - Definitions.
- Section 78:2 - Licenses.
- Section 78:3 - Repealed by 2008, 341:19, I, eff. Jan. 1, 2009.
- Section 78:4 - Term of License; Renewals.
- Section 78:5 - Repealed by 1981, 210:25, eff. July 1, 1981.
- Section 78:6 - Suspension and Revocation of License by Commissioner.
- Section 78:6-a - Denial of License Application.
- Section 78:7 - Tax Imposed.
- Section 78:7-a - Nature of Tax.
- Section 78:7-b - Exemption.
- Section 78:7-c - Tax Imposed on Tobacco Products Other Than Cigarettes.
- Section 78:7-d - Consumer Reporting and Payment.
- Section 78:8 - Repealed by 1971, 363:12, eff. June 28, 1971.
- Section 78:9 - Stamps.
- Section 78:9-a - Repealed by 2003, 319:44, eff. July 1, 2003.
- Section 78:10 - Resale of Stamps; Redemption.
- Section 78:11 - Repealed by 2016, 320:14, eff. July 1, 2016.
- Section 78:12 - Affixing Stamps.
- Section 78:12-a - Unauthorized Sales.
- Section 78:12-b - Repealed by 1997, 338:9, I, eff. Jan. 1, 1998.
- Section 78:12-c - Repealed by 1997, 338:9, II, eff. Jan. 1, 1998.
- Section 78:12-d - Repealed by 2008, 341:19, II, eff. Jan. 1, 2009.
- Section 78:12-e - Access and Dissemination of Information Required.
- Section 78:13 - Authorization to Affix Stamps.
- Section 78:14 - Tobacco Products.
- Section 78:14-a - Possession of Tobacco Products of Foreign States.
- Section 78:15 - Repealed by 1981, 210:26, eff. July 1, 1981.
- Section 78:16 - Seizure, Forfeiture, and Destruction of Illegal Tobacco Products.
- Section 78:17 - Repealed by 1991, 163:43, XVII, eff. May 27, 1991.
- Section 78:18 - Required Taxpayer Records.
- Section 78:18-a - Additions to Tax.
- Section 78:19 - Repealed by 1981, 210:27, eff. July 1, 1981.
- Section 78:20 - Repealed by 1999, 17:58, I, eff. April 29, 1999.
- Section 78:21, 78:22 - Repealed by 1975, 439:34, XII, eff. July 1, 1975.
- Section 78:23 - Repealed by 1975, 439:5, eff. July 1, 1975.
- Section 78:24 - Repealed by 1981, 210:28, eff. July 1, 1981.
- Section 78:25 - Repealed by 1981, 210:29, eff. July 1, 1981.
- Section 78:26 - Inspection Authorized.
- Section 78:27 - Repealed by 1981, 210:30, eff. July 1, 1981.
- Section 78:28 - Repealed by 1981, 210:31, eff. July 1, 1981.
- Section 78:29 - Repealed by 1981, 210:32, eff. July 1, 1981.
- Section 78:30 - Repealed by 1981, 210:33, eff. July 1, 1981.
- Section 78:31 - Repealed by 1991, 163:43, XVIII, eff. May 27, 1991.
- Section 78:31-a - Appeals of License Revocation or Suspension Orders and Seizure, Forfeiture, or Destruction of Illegal Tobacco Products Orders.
- Section 78:32 - Distribution of Funds.
- Section 78:33 - Preservation of Revenues.
- Section 78:34 - Federal Requirements; Cigarettes and Other Tobacco Products; Placement of Labels; Penalty.
- Section 78:21 - Administrative Penalties.
- Section 78:22 - Reinstatement After Revocation.
Disclaimer: These codes may not be the most recent version. New Hampshire may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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