RSA 78:19 — Administrative Hearings on Tobacco Tax Certificate Suspension or Revocation and Seizure and Forfeiture of Contraband Tobacco Products. –

I. Within 10 days after a seizure of tobacco products under RSA 78:18, the commissioner shall schedule and notice a hearing at which the owner shall have an opportunity to show cause as to why the seizure was inappropriate.
II. To suspend or revoke a tobacco tax certificate under RSA 78:20, the commissioner shall provide the certificate holder with notice and a hearing at which the certificate holder shall have an opportunity to show cause as to why the suspension or revocation is inappropriate.
III. The commissioner shall issue a final order in writing following a hearing under paragraph I or II.
IV. Within 30 days of the notice of a final order by the commissioner, the certificate holder, owner, or other person, as applicable may appeal the final order by written application to the board of tax and land appeals. The board of tax and land appeals shall hear the appeal de novo.