New Hampshire § 78:9 Denial of Tobacco Tax Certificate Application

New Hampshire Statutes

§ 78:9 — Denial of Tobacco Tax Certificate Application

New Hampshire § 78:9

Title VTAXATION

Ch. 78TOBACCO TAX

SubdivisionLicenses

This text of New Hampshire § 78:9 (Denial of Tobacco Tax Certificate Application) is published on Counsel Stack Legal Research, covering New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.H. Rev. Stat. Ann. § 78:9 (2026).

Text

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(a)The applicant's tobacco tax certificate was revoked by the commissioner under RSA 78:20.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that the application is filed by a person as a subterfuge for the real person in interest whose tobacco tax certificate was revoked by the commissioner under RSA 78:20.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 st

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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(a) The applicant's tobacco tax certificate was revoked by the commissioner under RSA 78:20.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that the application is filed by a person as a subterfuge for the real person in interest whose tobacco tax certificate was revoked by the commissioner under RSA 78:20.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.