There is a newer version of the New Hampshire Revised Statutes
2015 New Hampshire Revised Statutes
Title V - TAXATION
Chapter 78 - TOBACCO TAX
- Section 78:1 - Definitions.
- Section 78:2 - Licenses.
- Section 78:3 - Tampering With Seal.
- Section 78:4 - Term of License; Renewals.
- Section 78:5 - Unclassified Importers.
- Section 78:6 - Suspension and Revocation of License by Commissioner.
- Section 78:6-a - Denial of License Application.
- Section 78:7 - Tax Imposed.
- Section 78:7-a - Nature of Tax.
- Section 78:7-b - Exemption.
- Section 78:7-c - Tax Imposed on Tobacco Products Other Than Cigarettes.
- Section 78:8 - Stock-in-Trade Tax.
- Section 78:9 - Stamps.
- Section 78:9-a - Compensation for Collecting and Remitting Tax.
- Section 78:10 - Resale of Stamps; Redemption.
- Section 78:11 - Metering Machines.
- Section 78:12 - Affixing Stamps.
- Section 78:12-a - Unauthorized Sales.
- Section 78:12-b - Sale and Distribution of Tobacco Products to Persons Under 18 Years of Age Prohibited.
- Section 78:12-c - Possession of Tobacco by Persons Under 18 Years of Age and Misrepresentation of Age for the Purpose of Procuring Tobacco Products.
- Section 78:12-d - Vending Machines.
- Section 78:12-e - Access and Dissemination of Information Required.
- Section 78:13 - Authorization to Affix Stamps or Use Metering Machine.
- Section 78:14 - Tobacco Products.
- Section 78:14-a - Possession of Tobacco Products of Foreign States.
- Section 78:15 - Sales Between Licensees.
- Section 78:16 - Seizure, Forfeiture, and Destruction of Illegal Tobacco Products.
- Section 78:17 - Fraudulent Stamps.
- Section 78:18 - Required Taxpayer Records.
- Section 78:18-a - Additions to Tax.
- Section 78:19 - Newspaper Advertisements.
- Section 78:20 - State Tax.
- Section 78:21,-22 - Repealed.
- Section 78:23 - Jurisdiction of Director.
- Section 78:24 - Report of Importation.
- Section 78:25 - Required Records.
- Section 78:26 - Inspection Authorized.
- Section 78:27 - Transportation.
- Section 78:28 - Exception.
- Section 78:29 - Enforcement of Provisions.
- Section 78:30 - Penalty.
- Section 78:31 - Appeal.
- Section 78:31-a - Appeals of License Revocation or Suspension Orders and Seizure, Forfeiture, or Destruction of Illegal Tobacco Products Orders.
- Section 78:32 - Distribution of Funds.
- Section 78:33 - Preservation of Revenues.
- Section 78:34 - Federal Requirements; Cigarettes and Other Tobacco Products; Placement of Labels; Penalty.
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