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NEW HAMPSHIRE STATUTES AND CODES
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 Unstamped 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 78:23 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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