New Hampshire RSA — Title V (Taxation)
RSA 78:10
Stamps. –
I. A wholesaler shall demonstrate that it paid the tax due on cigarettes and little cigars by affixing stamps purchased from the department to each package of 20 or 25.
II. The commissioner may permit a wholesaler to pay for stamps within 30 days after the date of purchase, provided the wholesaler files a bond with the commissioner in an amount not less than the sale price of the stamps purchased conditioned upon payment for the stamps purchased.
III. The commissioner shall keep accurate records of all stamps sold to each wholesaler and shall pay over all receipts from the sale of stamps to the state treasurer daily.
IV. Any wholesaler who fails to pay any amount owing on the purchase of stamps within the time required shall pay, in addition to the outstanding balance, interest as prescribed in RSA 21-J:28 and penalties, as applicable.
V. A wholesaler or vending machine operator licensed under RSA 178 and holding a tobacco tax certificate may possess, with an intent to sell, cigarettes or little cigars bearing a foreign state's tax stamp or indicia only if the licensee is currently and legitimately doing business in that state.
VI. A valid stamp affixed to a package of cigarettes or little cigars is sufficient indicia that taxes due have been paid on that package of cigarettes or little cigars.
Source: view the official text
In this chapter (27 sections)
- 78:1 · Definitions. –
- 78:2 · Tax Imposed. –
- 78:3 · Nature of the Tax. –
- 78:4 · Consumer Reporting and Payment. –
- 78:5 · Exemption. –
- 78:6 · Licenses and Tobacco Tax Certificates Required. –
- 78:7 · Tobacco Product Sales Between Licensees and Certificate Holders.…
- 78:8 · Tobacco Tax Certificate Application and Renewal. –
- 78:9 · Denial of Tobacco Tax Certificate Application. –
- 78:10 · Stamps. –
- 78:11 · Affixing Stamps. –
- 78:12 · Resale of Stamps; Redemption; Refund. –
- 78:13 · Other Tobacco Products. –
- 78:14 · Indicia of Tax Paid. –
- 78:15 · Documentation Required. –
- 78:16 · Inspection. –
- 78:17 · Assessment of Additional Tax. –
- 78:18 · Seizure and Forfeiture of Contraband Tobacco Products. –
- 78:19 · Administrative Hearings on Tobacco Tax Certificate Suspension…
- 78:20 · Suspension or Revocation of Tobacco Tax Certificate. –
- 78:21 · Administrative Penalties. –
- 78:22 · Reinstatement After Revocation. –
- 78:23 · Notice to Liquor Commission. –
- 78:24 · Distribution of Funds. –
- 78:25 · Preservation of Revenues. –
- 78:26 · Federal Requirements; Cigarettes and Other Tobacco Products;…
- 78:27 · Rulemaking. –