New Hampshire § 78:20 Suspension or Revocation of Tobacco Tax Certificate

New Hampshire Statutes

§ 78:20 — Suspension or Revocation of Tobacco Tax Certificate

New Hampshire § 78:20

Title VTAXATION

Ch. 78TOBACCO TAX

SubdivisionEnforcement

This text of New Hampshire § 78:20 (Suspension or Revocation of Tobacco Tax Certificate) 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. § 78:20 (2026).

Text

I. The commissioner, after notice and hearing under RSA 78:19, may suspend for a period of time not to exceed 90 days, or revoke any tobacco tax certificate issued under this chapter or uphold the denial of a tobacco tax certificate for any one of the following reasons:

(a)The certificate holder fails to file any return or report required by this chapter.

(b)The certificate holder files a return, report, or affidavit required by this chapter, which is false.

(c)The certificate holder fails to collect, truthfully account for, or pay over any tax due under this chapter.

(d)The certificate holder, or a person or entity that owns or has a right to control any interest in the certificate holder, has been convicted of, or has admitted to sufficient facts to support a finding of guilt of, any

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I. The commissioner, after notice and hearing under RSA 78:19, may suspend for a period of time not to exceed 90 days, or revoke any tobacco tax certificate issued under this chapter or uphold the denial of a tobacco tax certificate for any one of the following reasons:
(a) The certificate holder fails to file any return or report required by this chapter.
(b) The certificate holder files a return, report, or affidavit required by this chapter, which is false.
(c) The certificate holder fails to collect, truthfully account for, or pay over any tax due under this chapter.
(d) The certificate holder, or a person or entity that owns or has a right to control any interest in the certificate holder, has been convicted of, or has admitted to sufficient facts to support a finding of guilt of, any violation under this chapter, any violation under federal law where the conduct underlying the conviction or admission relates to tobacco products, or any violation of law involving dishonesty or fraud, within a 5-year period in the case of a misdemeanor or within a 10-year period in the case of a felony.
(e) Tobacco products without indicia of tax paid have been seized from the licensee's business premises and held by the department as contraband on one or more occasions during a 5-year period.
(f) The certificate holder has refused to permit, hindered, or obstructed an examination, investigation, or search authorized under RSA 78:16.
(g) The certificate holder, or a person or entity that owns or has a right to control any interest in the certificate holder, is not a suitable person for licensure in New Hampshire, as determined by the commissioner pursuant to rules adopted under RSA 541-A.
(h) The certificate holder has had a license issued under RSA 178 suspended or revoked.
II. Tobacco tax certificate suspension for a violation of RSA 78:26 shall be as provided in RSA 78:26, VII.