2009 New Hampshire Statutes
TITLE V — TAXATION (Includes Chapters 71 - 90)
CHAPTER 78 — TOBACCO TAX
Section 78:6-a Denial of License Application.

    I. The commissioner shall deny a license application for tobacco manufacturer, wholesaler, sub-jobber, vending machine operator, retailer, or sampler for any one of the following reasons:
       (a) The license of the applicant has been previously revoked by the commissioner under RSA 78:6.
       (b) The commissioner has reason to believe that the application is filed by a person as a subterfuge for the real person in interest whose license has been previously revoked by the commissioner under RSA 78:6.
       (c) The applicant fails to provide security, as required under RSA 78:9, for stamps purchased on credit.
       (d) Any tax payable under this chapter has been finally determined to be due from the applicant and has not been paid in full.
       (e) The applicant has been convicted of a crime provided for in this chapter, or in any other state for a crime related to tobacco tax, within one year from the date on which such application is filed.
    II. The commissioner shall notify the applicant of a denied application, in writing.
    III. A license applicant aggrieved by the denial of a license may petition for redetermination or reconsideration within 60 days after issuance of the notice of denial pursuant to the procedures provided under RSA 21-J:28-b.

Source. 2008, 80:1, eff. July 20, 2008.