New Hampshire § 177:2 Closing of State Stores

New Hampshire Statutes

§ 177:2 — Closing of State Stores

New Hampshire § 177:2

Title XIIIALCOHOLIC BEVERAGES

Ch. 177STATE LIQUOR STORES

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Bluebook

N.H. Rev. Stat. Ann. § 177:2 (2026).

Text

I.The commission may close any state liquor store to improve profitability and efficiency. In determining net operating profit or loss, the commission shall adhere to generally accepted accounting principles for both revenues and expenses and shall include an allocation for indirect costs. All information regarding a decision to close any state liquor store shall be made available, by the commission, to the public upon request. The commission shall provide public notice 30 days prior to closing any state liquor store. The commission shall submit a report of state liquor store closings to the fiscal committee of the general court when store closings occur.

II.In order to properly reflect the operating expenses of each state store, the commission shall prepare annually an indirect cost all

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I. The commission may close any state liquor store to improve profitability and efficiency. In determining net operating profit or loss, the commission shall adhere to generally accepted accounting principles for both revenues and expenses and shall include an allocation for indirect costs. All information regarding a decision to close any state liquor store shall be made available, by the commission, to the public upon request. The commission shall provide public notice 30 days prior to closing any state liquor store. The commission shall submit a report of state liquor store closings to the fiscal committee of the general court when store closings occur.
II. In order to properly reflect the operating expenses of each state store, the commission shall prepare annually an indirect cost allocation plan for all indirect operating expenses of the commission. All such expenses of the commission, with the exception of the enforcement and licensing division operating expenses, shall be included in the plan and allocated to all state stores on a consistent, rational basis. No later than 30 days following the closure of any state liquor store, the commission shall submit a revised indirect cost allocation plan to the fiscal committee of the general court and the governor and council for approval.