New Hampshire RSA — Title V (Taxation)
RSA 78:9
Denial of Tobacco Tax Certificate Application. –
I. The commissioner may deny a manufacturer's or wholesaler's application for a tobacco tax certificate, for any of the following reasons:
# (a)
The applicant's tobacco tax certificate was revoked by the commissioner under RSA 78:20.
# (b)
The commissioner believes that the application is filed by a person as a subterfuge for the real person in interest whose tobacco tax certificate was revoked by the commissioner under RSA 78:20.
# (c)
The applicant, or a person or entity that owns or has a right to control any interest in the applicant, is not in good standing with the department as described in RSA 78:8, III.
# (d)
The applicant, or a person or entity that owns or has a right to control any interest in the applicant, has been convicted of a crime provided for in this chapter, or in any other state for a crime related to tobacco tax, within a 2-year period prior to the date on which the application is filed.
# (e)
The applicant, or a person or entity that owns or has a right to control any interest in the applicant, has been convicted of a crime involving theft or fraud in this state or any other state, within a 2-year period prior to the date on which the application is filed.
# (f)
The commissioner, pursuant to rules adopted under RSA 541-A, determines that the applicant, or a person or entity that owns or has a right to control any interest in the applicant, is not financially responsible or otherwise not a suitable person to manufacture, or purchase or sell tobacco products at wholesale, in this state.
II. The commissioner shall notify the applicant of the denial in writing.
III. An applicant aggrieved by the denial of a license may petition for redetermination or reconsideration within 60 days after the commissioner issues the notice of denial in accordance with the procedures provided in RSA 21-J:28-b.
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. –