New Hampshire § 78:16 Inspection

New Hampshire Statutes

§ 78:16 — Inspection

New Hampshire § 78:16

Title VTAXATION

Ch. 78TOBACCO TAX

SubdivisionEnforcement

This text of New Hampshire § 78:16 (Inspection) 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. § 78:16 (2026).

Text

I.The commissioner may examine the books, papers, and records of any manufacturer, wholesaler, retailer, or sampler doing business in this state, to determine whether the tax imposed by this chapter has been fully paid.

II.The commissioner, and any police officer, constable, sheriff or sheriff's deputy, or agent of the liquor commission may investigate and examine the stock of tobacco products in or upon any premises where tobacco products are possessed, stored, or sold to determine whether the provisions of this chapter are obeyed.

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I. The commissioner may examine the books, papers, and records of any manufacturer, wholesaler, retailer, or sampler doing business in this state, to determine whether the tax imposed by this chapter has been fully paid.
II. The commissioner, and any police officer, constable, sheriff or sheriff's deputy, or agent of the liquor commission may investigate and examine the stock of tobacco products in or upon any premises where tobacco products are possessed, stored, or sold to determine whether the provisions of this chapter are obeyed.