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2021 New Hampshire Revised Statutes
Title V - Taxation
Title 78 - Tobacco Tax
- Section 78:1 - Definitions.
- Section 78:2 - Tax Imposed.
- Section 78:3 - Nature of the Tax.
- Section 78:4 - Consumer Reporting and Payment.
- Section 78:5 - Exemption.
- Section 78:6 - Licenses Required.
- Section 78:7 - Tobacco Product Sales Between Licensees.
- Section 78:8 - License Application and Renewal.
- Section 78:9 - Denial of License Application.
- Section 78:10 - Stamps.
- Section 78:11 - Affixing Stamps.
- Section 78:12 - Resale of Stamps; Redemption; Refund.
- Section 78:13 - Other Tobacco Products.
- Section 78:14 - Indicia of Tax Paid.
- Section 78:15 - Documentation Required.
- Section 78:16 - Inspection.
- Section 78:17 - Assessment of Additional Tax.
- Section 78:18 - Seizure and Forfeiture of Contraband Tobacco Products.
- Section 78:19 - Administrative Hearings on License Suspension or Revocation and Seizure and Forfeiture of Contraband Tobacco Products.
- Section 78:20 - Suspension or Revocation of License.
- Section 78:21 - Administrative Penalties.
- Section 78:22 - Reinstatement After Revocation.
- Section 78:23 - Notice to Liquor Commission.
- Section 78:24 - Distribution of Funds.
- Section 78:25 - Preservation of Revenues.
- Section 78:26 - Federal Requirements; Cigarettes and Other Tobacco Products; Placement of Labels; Penalty.
- Section 78:27 - Rulemaking.
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