2009 New Hampshire Statutes
TITLE V — TAXATION (Includes Chapters 71 - 90)
CHAPTER 78 — TOBACCO TAX
Section 78:4 Term of License; Renewals.

Licenses issued under RSA 78:2 shall expire on June 30 in each even-numbered year, unless sooner revoked or unless the business in respect to which the license was issued should change ownership. Licenses may be renewed upon signed application as provided in RSA 78:2 and upon paying the prescribed fee, provided that a license shall not be renewed if there are unpaid fees, fines, or penalties resulting from violations of this chapter or RSA 126-K attributable to the license or the licensee.

Source. 1939, 167:3; 180:1. RL 79:3. 1947, 133:3. RSA 78:4. 1973, 544:9. 1981, 210:9. 1993, 114:2. 1997, 338:4, eff. Jan. 1, 1998. 2008, 341:2, eff. Jan. 1, 2009.

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