New Hampshire Revised Statutes
Title V - Taxation
Title 78 - Tobacco Tax

Section 78:1 - Definitions. - Source. 2019, 178:1, eff. Jan. 1, 2020; 346:92, 93, eff....

Section 78:2 - Tax Imposed. - Source. 2019, 178:1, eff. Jan. 1, 2020; 346:94, eff. Jan....

Section 78:3 - Nature of the Tax. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:4 - Consumer Reporting and Payment. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:5 - Exemption. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:6 - Licenses Required. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:7 - Tobacco Product Sales Between Licensees. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:8 - License Application and Renewal. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:9 - Denial of License Application. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:10 - Stamps. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:11 - Affixing Stamps. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:12 - Resale of Stamps; Redemption; Refund. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:13 - Other Tobacco Products. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:14 - Indicia of Tax Paid. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:15 - Documentation Required. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:16 - Inspection. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:17 - Assessment of Additional Tax. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:18 - Seizure and Forfeiture of Contraband Tobacco Products. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:19 - Administrative Hearings on License Suspension or Revocation and Seizure and Forfeiture of Contraband Tobacco Products. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:20 - Suspension or Revocation of License. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:21 - Administrative Penalties. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:22 - Reinstatement After Revocation. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:23 - Notice to Liquor Commission. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:24 - Distribution of Funds. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:25 - Preservation of Revenues. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:26 - Federal Requirements; Cigarettes and Other Tobacco Products; Placement of Labels; Penalty. - Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:27 - Rulemaking. - Source. 2019, 178:1, eff. Jan. 1, 2020.