2009 New Hampshire Statutes
TITLE V — TAXATION (Includes Chapters 71 - 90)
CHAPTER 78 — TOBACCO TAX
Section 78:13 Authorization to Affix Stamps or Use Metering Machine.

The commissioner may adopt rules, pursuant to RSA 541-A, relative to authorizing any person resident or located outside this state and engaged in a business which would make such person if he carried it on in this state a wholesaler as defined in this chapter, to affix the stamps required by this chapter on behalf of the purchasers of such tobacco products. The commissioner may sell stamps to such person or the commissioner may authorize the use of a metering machine as provided in this chapter. No stamps shall be sold or no such authorization shall issue, however, until such nonresident person shall have appointed the secretary of state his attorney for the service of process in this state in the same manner as provided in RSA 300. Service shall be made on the secretary of state as agent of such person in the same manner as is provided in RSA 300. The commissioner may adopt rules pursuant to RSA 541-A relative to the conditions which must be met upon a grant of authorization to a nonresident to affix stamps. Such conditions shall include the right to inspect the books of the nonresident and the posting of a bond by the nonresident conditioned upon the payment of all taxes imposed under this chapter.

Source. 1939, 167:10; 180:1. RL 79:10. 1947, 133:9. RSA 78:13. 1973, 544:9. 1981, 128:23; eff. May 11, 1981; 210:17, eff. July 1, 1981.