New Hampshire RSA — Title V (Taxation)
RSA 78:12
Resale of Stamps; Redemption; Refund. –
I. No wholesaler shall sell or transfer any stamps issued under RSA 78:10.
II. The commissioner may redeem any unused stamps presented by a wholesaler at a price equal to the amount paid by that wholesaler.
III. The commissioner may refund the purchase price of stamps to the wholesaler if the wholesaler demonstrates to the satisfaction of the commissioner that the stamps have been destroyed, in circumstances beyond the control of the wholesaler, and not affixed.
IV. The commissioner may refund the purchase price for stamps which are destroyed after affixing to outdated, damaged, or unsaleable cigarettes.
V. The state treasurer shall provide, out of money collected under this chapter, the funds necessary for redemption or refund.
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. –