New Hampshire Revised Statutes
Title 78 - Tobacco Tax
Section 78:5 - Exemption.

New Hampshire Revised Statutes

Title V - Taxation

Title 78 - Tobacco Tax

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.