New Hampshire § 78:12 Resale of Stamps;  Redemption;  Refund

New Hampshire Statutes

§ 78:12 — Resale of Stamps; Redemption; Refund

New Hampshire § 78:12

Title VTAXATION

Ch. 78TOBACCO TAX

SubdivisionIndicia of Tax Paid-Cigarettes

This text of New Hampshire § 78:12 (Resale of Stamps; Redemption; Refund) 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. § 78:12 (2026).

Text

I.No wholesaler shall sell or transfer any stamps issued under RSA 78:10.

II.The commissioner may redeem any unused stamps presented by a wholesaler at a price equal to the amount paid by that wholesaler.

III.The commissioner may refund the purchase price of stamps to the wholesaler if the wholesaler demonstrates to the satisfaction of the commissioner that the stamps have been destroyed, in circumstances beyond the control of the wholesaler, and not affixed.

IV.The commissioner may refund the purchase price for stamps which are destroyed after affixing to outdated, damaged, or unsaleable cigarettes.

V.The state treasurer shall provide, out of money collected under this chapter, the funds necessary for redemption or refund.

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I. No wholesaler shall sell or transfer any stamps issued under RSA 78:10.
II. The commissioner may redeem any unused stamps presented by a wholesaler at a price equal to the amount paid by that wholesaler.
III. The commissioner may refund the purchase price of stamps to the wholesaler if the wholesaler demonstrates to the satisfaction of the commissioner that the stamps have been destroyed, in circumstances beyond the control of the wholesaler, and not affixed.
IV. The commissioner may refund the purchase price for stamps which are destroyed after affixing to outdated, damaged, or unsaleable cigarettes.
V. The state treasurer shall provide, out of money collected under this chapter, the funds necessary for redemption or refund.