New Hampshire RSA — Title V (Taxation)
RSA 78:8
Tobacco Tax Certificate Application and Renewal. –
I. Manufacturers and wholesalers intending to engage in the business of selling or distributing tobacco products in this state shall apply to the department providing the applicable fee as provided in RSA 78:6, IV, and all information required by the commissioner through rules adopted under RSA 541-A.
II. Tobacco tax certificates shall expire on June 30 in each even-numbered year.
III. Manufacturers and wholesalers in good standing with the department may renew their tobacco tax certificates upon application and payment of the applicable fees. A manufacturer or wholesaler is not in good standing with the department if the manufacturer or wholesaler is delinquent in its payment of applicable fees, fines, or penalties resulting from violations of this chapter, delinquent in its payment of any taxes, penalties, or interest due under any tax administered by the department, or delinquent in its payment of applicable fees, fines, or penalties resulting from violation of RSA 126-K.
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. –