Browse 12,207 source-backed statutes, open stored provisions, and verify official source links.
12,207 statutes · page 589 of 611
United States — New Hampshire
1 provisions
The commissioner may suspend, revoke, or uphold denial of a tobacco tax certificate after notice and hearing, if one of the listed reasons applies.
United States — New Hampshire
1 provisions
The commissioner may impose administrative fines on certain wholesalers or retailers who deal in tobacco products without indicia of tax paid.
United States — New Hampshire
1 provisions
The commissioner may reinstate a revoked tobacco tax certificate if satisfied the former holder will comply with this chapter.
United States — New Hampshire
1 provisions
The commissioner must notify the liquor commission when a retailer, wholesaler, or manufacturer violates this chapter and the violation leads to an assessment, penalty, seizure, suspension, or revocation.
United States — New Hampshire
1 provisions
Retail tobacco tax revenue is split between the education trust fund and the general fund, and the commissioner must certify the amount to the state treasurer.
United States — New Hampshire
1 provisions
The general court declares this subdivision necessary to protect state revenues under the Master Settlement Agreement and to preserve public health and safety.
United States — New Hampshire
1 provisions
This section bans importing, selling, offering to sell, or altering tobacco products and cigarette packages that do not meet federal labeling, tax, trademark, warning, or ingredient-list rules.
United States — New Hampshire
1 provisions
The commissioner must adopt rules under RSA 541-A for tobacco stamp, tobacco tax certificate, refund, documentation, and hearings matters.
United States — New Hampshire
1 provisions
Tobacco-product taxes are treated as consumer retail taxes, and a qualifying wholesaler must buy and affix tax stamps or file returns and pay tax for certain tobacco sales.
United States — New Hampshire
1 provisions
A consumer who buys or acquires tobacco products from an unlicensed person without proof tax was paid must file a monthly return, pay the tax with the return, report required details, and sign under penalty of perjury.
United States — New Hampshire
1 provisions
State tax does not apply to tobacco products sold at the New Hampshire veterans' home to residents, but each resident may buy no more than 2 tax-exempt cartons of cigarettes in any one week.
United States — New Hampshire
1 provisions
Manufacturers, wholesalers, retailers, and samplers need the required tobacco licenses/certificates to sell or distribute tobacco products, must display them, keep records, and follow transfer and surrender rules.
United States — New Hampshire
1 provisions
Manufacturers, wholesalers, retailers, and samplers may deal in tobacco products only under the certificate, license, and tax-indicia rules stated here.
United States — New Hampshire
1 provisions
Manufacturers and wholesalers selling or distributing tobacco products must apply to the department, pay the applicable fee, and provide required information. Tobacco tax certificates expire on June 30 in each even-numbered year, and only manufacturers and wholesalers in good standing may renew them.
United States — New Hampshire
1 provisions
The commissioner may deny a manufacturer’s or wholesaler’s tobacco tax certificate application for listed reasons, must notify the applicant in writing, and an aggrieved applicant may seek redetermination or reconsideration within 60 days.
United States — New Hampshire
1 provisions
This section defines key terms used in the chapter, including assessing officials, owner, stumpage value, tax year, short rotation tree fiber farming, genetically-engineered tree, sugar orchard, and pre-sequestration timber tax revenue.
United States — New Hampshire
1 provisions
Assessing officials must notify the owner of any bond or security requirement, and an owner generally may not begin or continue cutting until the required bond or security is posted.
United States — New Hampshire
1 provisions
Owners must file a notice of intent to cut before starting timber cutting, keep required posting in place, and follow special rules for supplemental notices and notices signed late.
United States — New Hampshire
1 provisions
Assessing officials may require an immediate report of cut and may make a special yield-tax assessment when a cutting operation has ended and tax collection is at risk.
United States — New Hampshire
1 provisions
Owners who file a notice of intent to cut must file reports about wood and timber cut, and related parties must verify the reported volumes.