Tobacco Tax

  1. Law
  2. New Hampshire Revised Statutes
  3. Taxation
  4. Tobacco Tax

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Section
78:1

Definitions.

Section
78:2

Tax Imposed.

Section
78:3

Nature of the Tax.

Section
78:4

Consumer Reporting and Payment.

Section
78:5

Exemption.

Section
78:6

Licenses Required.

Section
78:7

Tobacco Product Sales Between Licensees.

Section
78:8

License Application and Renewal.

Section
78:9

Denial of License Application.

Section
78:10

Stamps.

Section
78:11

Affixing Stamps.

Section
78:12

Resale of Stamps; Redemption; Refund.

Section
78:13

Other Tobacco Products.

Section
78:14

Indicia of Tax Paid.

Section
78:15

Documentation Required.

Section
78:16

Inspection.

Section
78:17

Assessment of Additional Tax.

Section
78:18

Seizure and Forfeiture of Contraband Tobacco Products.

Section
78:19

Administrative Hearings on License Suspension or Revocation and Seizure and Forfeiture of Contraband Tobacco Products.

Section
78:20

Suspension or Revocation of License.

Section
78:21

Administrative Penalties.

Section
78:22

Reinstatement After Revocation.

Section
78:23

Notice to Liquor Commission.

Section
78:24

Distribution of Funds.

Section
78:25

Preservation of Revenues.

Section
78:26

Federal Requirements; Cigarettes and Other Tobacco Products; Placement of Labels; Penalty.

Section
78:27

Rulemaking.