2009 New Hampshire Statutes
TITLE V — TAXATION (Includes Chapters 71 - 90)
CHAPTER 78 — TOBACCO TAX
Section 78:26 Inspection Authorized.
The commissioner or any agent or employee of the department of revenue administration, and any policeman, constable, sheriff or deputy sheriff, or agent of the liquor commission may enter in and upon any place or premises where tobacco products are held, kept, located, or stored for the purpose of inspecting such products and ascertaining that the tobacco products at such premises, or any portion thereof, shall not be sold, used, or consumed in this state without the tobacco products tax first having been paid.
Source. 1953, 244:1, par. 3. RSA 78:26. 1973, 544:11, XVI. 1981, 210:23, eff. July 1, 1981. 2008, 341:6, eff. Jan. 1, 2009.
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