New Hampshire § 78-A:5 Suspension and Revocation of Licenses;  Appeal

New Hampshire Statutes

§ 78-A:5 — Suspension and Revocation of Licenses; Appeal

New Hampshire § 78-A:5

Title VTAXATION

Ch. 78-ATAX ON MEALS AND ROOMS

This text of New Hampshire § 78-A:5 (Suspension and Revocation of Licenses; Appeal) 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-A:5 (2026).

Text

I.The commissioner may, after notice and hearing, suspend or revoke the license of any operator or may refuse to issue any license for failure to comply with the provisions of this chapter or with the rules and regulations prescribed under this chapter.

II.Any operator aggrieved by a suspension, revocation or refusal of the commissioner may appeal from the ruling either by application to the board of tax and land appeals or by petition to the superior court in the county in which he or she resides or conducts his or her operation within 15 days after receiving written notice of the commissioner's ruling in the manner prescribed in RSA 78-A:15. The board of tax and land appeals or the court, as the case may be, shall hear the appeal forthwith. If the appealing operator files a bond runnin

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I. The commissioner may, after notice and hearing, suspend or revoke the license of any operator or may refuse to issue any license for failure to comply with the provisions of this chapter or with the rules and regulations prescribed under this chapter.
II. Any operator aggrieved by a suspension, revocation or refusal of the commissioner may appeal from the ruling either by application to the board of tax and land appeals or by petition to the superior court in the county in which he or she resides or conducts his or her operation within 15 days after receiving written notice of the commissioner's ruling in the manner prescribed in RSA 78-A:15. The board of tax and land appeals or the court, as the case may be, shall hear the appeal forthwith. If the appealing operator files a bond running to the state in an amount fixed by the board of tax and land appeals or the court, with a surety company authorized to do business in the state as surety, conditioned on the payment of taxes due and to become due during the pendency of the appeal, the ruling appealed from is inoperative if it is a ruling of suspension or revocation. If the ruling appealed from is a refusal to renew an existing license, the existing license shall remain valid during the pendency of the appeal if the appeal bond is given.

Legislative History

1967, 213:1. 1969, 287:10-13. 1973, 544:14, V. 1983, 394:8. 2001, 199:2, eff. July 1, 2001. 2012, 73:3, eff. May 23, 2012. 2019, 304:5, eff. Jan. 1, 2020.